Tax records were recorded by state and town officials. Many tax lists are included in town histories. Because Maine was part of Massachusetts until 1820, some Maine tax records will also be listed in the Family History Library Catalog under Massachusetts. The Family History Library has microfilm copies of Massachusetts tax valuations for various years from 1760 to 1771, 1780 to 1792, and 1810 to 1811. They are listed in the Place Search of the Family History Library Catalog under MASSACHUSETTS - TAXATION. Other tax records are listed in the Family History Library Place Search under MAINE, [COUNTY], [TOWN] - TOWN RECORDS.
The 1771 lists have been published in:
Pruitt, Bettye Hobbs, Editor. The Massachusetts Tax Valuation List of 1771. Boston, Massachusetts: G. K. Hall, 1978. (FHL book Q 974.4 R4m.) This source lists the owner's name, property and buildings, real estate values, type of acreage, and livestock or produce. Includes an index.
The federal government required some tax assessments. The following work contains a 1798 direct tax census and surname index:
United States. Secretary of the Treasury. Massachusetts and Maine Direct Tax Census of 1798. Cambridge, Massachusetts: New England Historic Genealogical Society, 1978. (FHL films 940072-89; not available at Family History Centers.)
The original 1798 tax records are at the New England Historic Genealogical Society. These are described but not indexed in:
Gorn, Michael H., Editor. An Index and Guide to the Microfilm Edition of the Massachusetts and Maine Direct Tax Census of 1798. Boston, Massachusetts: New England Historic Genealogical Society, 1979. (FHL book 974 R42i.)
The Internal Revenue Act of 1 July 1862 was intended to provide revenue to support the government and help pay the national debt. The 1862 to 1866 tax assessment lists for Maine are at the National Archives—New England Region and at the Family History Library. See:
United States. Commissioner of Internal Revenue. Internal Revenue Assessment Lists for Maine, 1862- 1866. Washington, D.C.: National Archives and Records Service, 1970. (FHL films 1534403-17.) This source lists name of person taxed and residence. It may also list occupation and type of tax.