Delaware Taxation

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Online Resources

State and County Records

Tax assessments in what is now Delaware were first taken in 1693. Family History Library film 441413 has the lists for that year for Kent, New Castle, and Sussex Counties; also a list for 1696 for New Castle County. Tax lists were taken sporadically until 1726, then annually thereafter. Lists for the following years are on microfilm at the Family History Library:

Kent County

New Castle County

Sussex County

The original lists from the 1700s to about 1915 are preserved at the Delaware Public Archives.

Published Lists and Indexes

The following published lists and indexes may be helpful in locating early residents of Delaware:

Federal Internal Revenue Records

The following Internal Revenue records are available:

United States. Bureau of Internal Revenue. Internal Revenue Assessment Lists for Delaware, 1862-1866. Washington, DC: National Archives, 1988. (Family History Library films 1578436-43.) These records are not well organized and it is difficult to find out where the records of a particular town are located. There is a note at the beginning of the first film about the history of this type of record; however, it does not show any organization for the towns and counties.

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