United States, Internal Revenue Assessment Lists, 1862-1874

What Is in This Collection?

The United States, Internal Revenue Assessments Lists collection consists of images of internal revenue assessment lists (annual, monthly and special) arranged by state and collection district. Based on the Internal Revenue Act of July 1, 1862 authorizing the collection of monthly and annual taxes on goods, services, licenses, income and personal property. The assessments were used to raise money for the Civil War. This collection consists of multiple state NARA microfilm publications from Record Group 58 Records of the Internal Revenue Service and covers the years 1862 to 1874.

Related National Archive Collections

• Township Plats, City Plans and Island Maps,1862-1870. Direct Tax Commission for the District of South Carolina NAID 617658

General Information about the Internal Revenue Act

In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including war costs. Monthly taxes were collected from transportation companies, interest on bonds, surplus funds accumulated by financial institutions and insurance companies; on receipts from auction sales, and on the sale of meat. Sales of advertisement space in newspapers were taxed quarterly. Annual licenses were required for all trades and occupations, and duties were placed on carriages, yachts, billiard tables, and gold and silver plate. Taxes were also collected yearly on all income over $600 and inheritances. Taxes were also imposed on medicines, perfume, cosmetics, and playing cards.

The Internal Revenue Act also established the Office of Commissioner of Internal Revenue in the Treasury Department. This department managed the collection of taxes and duties, and prepared regulations, instructions, and forms used in assessing and collecting taxes. The President of the United States was authorized to divide the States and Territories into tax collection districts, and to appoint a tax assessor and collector for each district.

The original Internal Revenue Act was significantly modified by an amendment in March of 1863 and by the Internal Revenue Act of 1864. In December of 1872 Congress abolished the offices of assessors which were closed in 1873. The taxes established to finance the Civil War were gradually abolished until only a tax on liquor and tobacco remained in 1883. The income tax was upheld by challenges brought before the Supreme Court which upheld the constitutionality of income tax during the war years, but when an attempt to revive the tax was made the Supreme Court reversed its decision and declared that income tax was unconstitutional in 1895 as it was a direct tax. The 1895 Supreme Court ruling led to the ratification of the sixteenth amendment in 1913 which states that Congress has the power to establish and collect taxes on incomes.

Collection Districts

• Michigan Collection District 1. (9/17/1862 - 8/7/1883)
• Michigan Collection District 2. (9/17/1862 - 9/20/1876)
• Michigan Collection District 3. (9/17/1862 - 8/7/1883)
• Michigan Collection District 4. (9/17/1862 - 8/7/1883)
• Michigan Collection District 5. (9/17/1862 - 3/1/1877)
• Michigan Collection District 6. (9/17/1862 - 8/7/1883)
• Vermont Collection District 1. 6/6/1862-2/1/1874
• Vermont Collection District 2. 8/6/1862-5/7/1881
• Vermont Collection District 3. 8/6/1862-12/15/1875

• Tax Assessment Lists from the First Collection District of Texas

Additional records and/or images may be added to this collection in the future.

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What Can These Records Tell Me?

The following information may be found in these records:

Collection Content

Sample Image

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  Internal Revenue Assessment List

The following information is from the National Archives and Records Administration. The 1862 organizational structure of the Internal Revenue districts in the State of Virginia and the new State of West Virginia remained the same even after West Virginia was admitted to the Union in 1863.

The records of the following five of the counties that comprised the eastern panhandle of the new state have been included as part of the records of District 3 of Virginia.

After the reorganization of the Internal Revenue districts of the two states on May 3, 1865, the records pertaining to these counties are included with the West Virginia assessment returns.