New Hampshire Taxation

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Online Resources[edit | edit source]

  • 1727–1788 - New Hampshire. Tax Books, 1727–1788 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.**

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]

Districts for New Hampshire Counties: for 1862 to 1866
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 taxes were instituted on them. [2]

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

References[edit | edit source]