Difference between revisions of "New Hampshire Taxation"

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Tax records vary in content. They may include the name and residence of the taxpayer, description of real estate or personal property, number of males over 21, and number of school children and farm animals. They are usually arranged by date and locality, and they are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.
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New Hampshire. ''Tax Books, 1727–1788''. Salt Lake City: Genealogical Society of Utah, 1975. (FHL film 983686.) These books contain inventories of taxes assessed and received from the towns. They include inventories of the polls (usually men over 21) and estates in the province of New Hampshire, 1727–1773.
 
  
Holbrook, Jay Mack. ''New Hampshire''''Residents, 1633–1699''''''''. Oxford, Mass.: Holbrook Research Institute, 1979. (FHL book 974.2 X4h.) This source lists over 6,000 residents of early New Hampshire. The information was taken from tax lists and land records and shows each head of household, the year of the record and place of residence, the value of the property, and published tax lists.'''
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== Online Resources ==
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*'''1862-1874''' - [https://www.familysearch.org/search/catalog/577882 Internal revenue assessment lists for New Hampshire, 1862-1874]  at FamilySearch<br>
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*'''1727–1788''' - New Hampshire. ''Tax Books, 1727–1788''  {{FHL|7291|title-id|disp=Family History Library film 983686}} Salt Lake City: Genealogical Society of Utah, 1975. These books contain inventories of taxes assessed and received from the towns. They include inventories of the polls (usually men over 21) and estates in the province of New Hampshire, 1727–1773.'''**''' <br> 
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*'''1849–1874''' - ''Non-Resident Tax Lists, 1849–1874'' {{FHL|133016|title-id|disp=On 9 Family History Library films beginning with 983573}}  New Hampshire. Secretary of State. . Salt Lake City: Genealogical Society of Utah, 1975. These films list the [[New Hampshire Genealogy|New Hampshire]] taxes paid by non-residents and are arranged chronologically by year. '''**'''<br><br>
  
Fipphen John S. ''1798 Direct Tax, New Hampshire District #13'' Bowie Md Heritage Books 1988 (FHL book 9742 R4f.) This relates to a special tax taken in the United States in 1798 District 13 consisted of the towns of Alton Brookfield Effingham Middleton New Durham Ossipee Tuftonboro Wakefield and Wolfeboro An index is included
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{{Tip|'''**'''To view online images that are "locked" (as indicated by key over the camera) you must visit at a Family History Center or an Affiliate library.  To locate the nearest one click here:  [https://www.familysearch.org/locations/  Family History Center or a FamilySearch Affiliate Library]}}
  
New Hampshire. Secretary of State. ''Non-Resident Tax Lists, 1849–1874''. Salt Lake City: Genealogical Society of Utah, 1975. (On 9 FHL films beginning with 983573.) These films list the [[New Hampshire]] taxes paid by non-residents and are arranged chronologically by year.
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== Why Use Tax Records ==
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By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.
  
[[Category:New Hampshire]]<br>
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Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.
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== How to Use Tax Records for New Hampshire ==
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=== County Level ===
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No detailed attempt to locate all annual tax lists for New Hampshire towns has been made.  However, they can be found in manuscript collections in public libraries, in the town clerk's offices among the pages of the annual town meetings, and at archives and other repositories.  Both residents and non-residents who owned property or businesses may be listed on the annual assessment, which would indicate the number of voting-age males as polls, ages of males listed were 21-50 and occasionally 16-60, and for men moving to or leaving a town and since non-landowners were listed as well, although a few officials were usually exempt. 
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Two important sources of tax record collections which have been microfilmed and are listed above are available free to view at a Family History Library, they are, ''The Multi volume nonresident tax list from 1849-1874'' and ''The 1798 U.S. Direct Taxes for district 13.'' This is 9 Volumes of New Hampshire towns located at that time in Strafford county. <ref>[https://wiki.rootsweb.com/wiki/index.php/New_Hampshire_Tax_Records Red Book]</ref>
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=== State Level ===
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*''1862-1866'' [https://www.familysearch.org/search/catalog/577882 Internal revenue assessment lists for New Hampshire] Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. The following is a list of counties placed in which district.  (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster) <br> ''(once on page scroll down to district desired and click on camera to open)''<br>
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U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different.
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''Districts for New Hampshire Counties:'' <br>
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''DISTRICT'' 1, Belknap, Carroll, Rockingham, and Strafford counties<br>
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''DISTRICT'' 2, Hillsborough and Merrimack counties<br>
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''DISTRICT'' 3, Cheshire, Coos, Grafton, and Sullivan counties<br>
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''Printed books with tax records:'' Available at Salt Lake Family History Library or check with ''WorldCat'' for other locations.
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*'''1633–1699'''- ''New Hampshire Residents, 1633–1699'',  {{FHL|133667|item|disp=Family History Library book 974.2 x4h}} Jay Mack. . Oxford, Massachusetts: Holbrook Research Institute, 1979.<br> 
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*'''1732''' - '' New Hampshire 1732 Census''  {{FHL|2413|item|disp=FHL book 974.2 X4hj}}  Holbrook, Jay Mack.  Oxford, Massachusetts&nbsp;: Holbrook Research Institute, 1981.<br>
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*'''1798''' - Direct Tax, New Hampshire District #13'' {{FHL|528408|title-id|disp=Family History Library book 974.2 R4f}}  Fipphen John S.  Bowie Md Heritage Books 1988 This relates to a special tax taken in the United States in 1798. District 13 consisted of the towns of Alton, Brookfield, Effingham, Middleton, New Durham, Ossipee, Tuftonboro, Wakefield, and Wolfeboro. An index is included.  (view at Family History Library in Salt Lake or check '''Worldcat''' for closest library with the same film)<br>
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[[Image:Tax money bag.jpg|right|200px|]]
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== Tax Laws ==
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Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.  For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
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*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
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*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
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What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.
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== References ==
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<references/>
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{{New_Hampshire|New_Hampshire}}
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[[Category: New Hampshire, United States]]
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[[Category: Taxation]]

Revision as of 08:00, 12 August 2020

New Hampshire Wiki Topics
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Beginning Research
Record Types
New Hampshire Background
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Local Research Resources
Moderator
The FamilySearch moderator for New Hampshire is Jabhammons


Online Resources[edit | edit source]

Why Use Tax Records[edit | edit source]

By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.


How to Use Tax Records for New Hampshire[edit | edit source]

County Level[edit | edit source]

No detailed attempt to locate all annual tax lists for New Hampshire towns has been made. However, they can be found in manuscript collections in public libraries, in the town clerk's offices among the pages of the annual town meetings, and at archives and other repositories. Both residents and non-residents who owned property or businesses may be listed on the annual assessment, which would indicate the number of voting-age males as polls, ages of males listed were 21-50 and occasionally 16-60, and for men moving to or leaving a town and since non-landowners were listed as well, although a few officials were usually exempt.

Two important sources of tax record collections which have been microfilmed and are listed above are available free to view at a Family History Library, they are, The Multi volume nonresident tax list from 1849-1874 and The 1798 U.S. Direct Taxes for district 13. This is 9 Volumes of New Hampshire towns located at that time in Strafford county. [1]

State Level[edit | edit source]

  • 1862-1866 Internal revenue assessment lists for New Hampshire Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. The following is a list of counties placed in which district. (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster)
    (once on page scroll down to district desired and click on camera to open)

U.S. Internal Revenue Assessment Lists. Three types of Reports: A=Annual; M=Monthly; S=Special Years and Reports may be different.

Districts for New Hampshire Counties:
DISTRICT 1, Belknap, Carroll, Rockingham, and Strafford counties
DISTRICT 2, Hillsborough and Merrimack counties
DISTRICT 3, Cheshire, Coos, Grafton, and Sullivan counties


Printed books with tax records: Available at Salt Lake Family History Library or check with WorldCat for other locations.

  • 1633–1699- New Hampshire Residents, 1633–1699, Family History Library book 974.2 x4h Jay Mack. . Oxford, Massachusetts: Holbrook Research Institute, 1979.
  • 1732 - New Hampshire 1732 Census FHL book 974.2 X4hj Holbrook, Jay Mack. Oxford, Massachusetts : Holbrook Research Institute, 1981.
  • 1798 - Direct Tax, New Hampshire District #13 Family History Library book 974.2 R4f Fipphen John S. Bowie Md Heritage Books 1988 This relates to a special tax taken in the United States in 1798. District 13 consisted of the towns of Alton, Brookfield, Effingham, Middleton, New Durham, Ossipee, Tuftonboro, Wakefield, and Wolfeboro. An index is included. (view at Family History Library in Salt Lake or check Worldcat for closest library with the same film)
Tax money bag.jpg

Tax Laws[edit | edit source]

Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. [2]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here

What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.

References[edit | edit source]