The Genealogist’s Guide to Researching Tax Records, 15% Off, Thru June 16, 2015

Family Roots Publishing just brought in another stock of The Genealogist’s Guide to Researching Tax Records, and discounted them by 15% at the FRPC website. Normally $20, they are selling for just $17 – now through midnight PDT Tuesday, June 16, 2015 – web sales only. We ran out the last time we ran these on special, and figured we would run them again to allow others to get copies.

We’ve all heard the Benjamin Franklin’s sardonic quote, “In this world nothing can be said to be certain, except death and taxes.” We feel the pain in our pocketbooks every time we pay taxes. However, as genealogists we are fortunate to have tax records as a tool to researching the past. Tax records contain mountains of data, are often highly accurate, and cover a large variety of taxes, or tax types. The Genealogist’s Guide to Researching Tax Records is the family historian’s educator to the world of tax document.

As the authors, Carol Cook Darrow and Susan Winchester, say, “the census taker came every ten years and often missed people, The tax collector came every year and seldom missed anyone.” North American tax records date back to the earliest colonial period, back to the 1620s. Records can help establish location, real estate, personal possessions, economic status, occupations and businesses, and sometimes even relationships between individuals, helping link you to your ancestor. This guide was written to help the researcher find the various tax records and understand the information they provide.

The first two chapters provide the necessary background and skills needed to successfully search tax records. The remaining chapters cover the different types of tax records, including:

  • Poll taxes
  • Real Estate taxes
  • Personal Property taxes
  • Federal Taxes
  • Inheritance taxes
  • School taxes
  • Liquor taxes and more…

No two taxes are collected in the same way. Government at all levels can imposes taxes. This book examines the history of tax records in the United States, including early colonial taxes, along with common tax forms and collection procedures. Learn how to evaluate tax records and compare records of different years to track your ancestors and possibly gain additional information about their families.

 

Table of Contents

List of Figures

List of Tables

Preface

Chapter 1. Getting Started in Tax Records

  • Benefits of Tax Record Research
  • Research Can Be Tedious – Until You Succeed
  • Tax Process
  • Locating Tax Records
  • Research Tax Records at Courthouse or Archive
  • Tax Records as Substitutes for Census Records
  • Verify County Formation Date
  • Following the Records Year By Year
  • Isolated Records
  • Indexes: Never the Final Answer
  • A Word About Slaves
  • Finding the Right Record in the Wrong Place
  • Ready to Begin?

Chapter 2. Research Techniques

  • Types of Taxes
  • Tax Records May be Combined
  • How to Approach a Tax Record
  • Identify Information Being Collected
  • Sources for Interpreting Tax Information
  • Consider Spelling Variations
  • Become Familiar with Notations and Abbreviations
  • Research Example: Separate Men with the Same Name in the Same County
  • Doing the Math
  • Research Example: Estimate Wealth of an Ancestor
  • Records That Report Only Assessed Value
  • Paying Taxes in the Coin of the Realm
  • Calculating with Pounds, Shillings, and Peace
  • Research Example: Estimate Wealth of an Ancestor
  • Forming a Hypothesis
  • Summary of Research Techniques

Chapter 3. Poll Taxes

  • Taxes “By the Poll” Were Earliest American Taxes
  • Massachusetts Poll Tax, 1646
  • Virginia Tithables
  • The Tithables Process
  • Poll Books and Voting Rights
  • Research Example: Separate Men with the Same Name int eh Same County
  • Tracking Changes Through Tax Lists Over Time
  • Research Example: Identify Men as They Become Adults
  • Finding the Landless Ancestor
  • Research example: Research A Landless Ancestor
  • Poll Tax Records Can Replace the Census

Chapter 4. Land Taxes

  • Colonial Land Distribution
  • Land Taxes After the Revolution
  • Land Exemptions Used to Encourage Settlement
  • Tax Records Can Identify the Land and Location
  • Research Example: Separate Men with the Same Name in the Same County
  • Research Example: Use Tax Information to Lead to Other Valuable Records
  • Delinquent Land Tax Sales
  • Tracking Delinquent Land Tax Sales Records
  • Land Tax Records Can Point to a Migration Trail
  • Land Holdings May Imply Arrival Date
  • Tax Ledgers Arranged by Legal Land Description
  • Additional Information Collected in Tax Records
  • Information Common to Land Tax Records

Chapter 5. Personal Property Taxes

  • Paying for Government
  • Estates Are Taxable
  • Research Example: Establish a Year of Death as Estate Becomes Taxable
  • Land and Personal Property Tax Lists Combined
  • Research Example: Estimate Wealth of tan Ancestor
  • Property Tax Lists Expanded Over Time
  • State Income Tax Replaces Some Personal Property Taxes
  • Homestead Exemptions Enacted
  • Personal Property Tax – “Everyman” Tax

Chapter 6. Federal Taxes

  • Direct Tax of 1798
  • Tariffs and Import Duties
  • Direct Taxes of 1813, 1815, and 1816
  • Direct Tax of 1861
  • Federal Income Taxes (1962-1872)
  • Confederate Taxes
  • Tariffs Decline in Significance
  • Income Tax Reconsidered
  • Tax Protests
  • Tax Assessors and Collectors

Chapter 7. Inheritance and Estate Taxes

  • Federal Estate and Inheritance Taxes
  • State Estate and Inheritance Taxes
  • Research Example: Identify the Heirs of an Estate
  • Estate and Inheritance Taxes Can Prove Relationships

Chapter 8. Miscellaneous Tax Records

  • Militia Service
  • Road Orders
  • Ecclesiastical Taxes
  • Faculty Taxes
  • Business Licenses
  • Liquor Taxes
  • School Taxes
  • Federal Head Tax on Aliens
  • Old Age Assistance Tax

Chapter 9. Summary

  • Summary of Research Techniques

Appendix A Textural Records of the Direct Tax Commission in the Southern States

Appendix B Microfilmed Records of the Internal Revenue Assessment Lists, 1862-1874

Appendix C State Inheritance Tax Laws Through 1913

Appendix D State Old Age Assistance Laws, as of 1934

Glossary

Research Bibliography

Bibliography of Selected Tax Records

Index

 

Order a copy of The Genealogist’s Guide to Researching Tax Records from Family History Publishing; Item #: HBD4298, On Sale for just $17.00 – now through midnight PDT, Tuesday, June 16, 2015 – Reg. $20.00.

Ben Affleck’s ancestor may not have owned slaves at all…

Ben-Affleck-1-200pw

I and many others wrote last week about Ben Affleck and his ancestor’s slaves. Now comes an article posted on The Daily Beast website that points out that Affleck’s ancestor may not have owned slaves at all. Following is a teaser.

But new research conducted by The Daily Beast and Georgia genealogist Barbara Stock suggests that Benjamin L. Cole—Affleck’s great-great-great-grandfather on his mother’s side—was hardly the wealthy Southern plantation owner that Finding Your Roots claimed, and that the small-town Georgia sheriff may not have owned slaves at all.

Using Georgia tax digests from Chatham County and Savannah — which give an annual account of wealth, including slave ownership—in conjunction with the census, which took a count only once a decade, Stock found evidence that while Affleck’s ancestor was the executor of estates that included slaves, he owned none himself.

Read the full article.

Another story from The Guardian

Two Excellent FREE Webinars From the North Carolina Genealogical Society Oct 3-5 & Dec 5-7

NC Webinar Series Logo

The following is from Maryann Stockert Tuck with the NCGS Webinars. Note that NCGS members have free access to the live webinars, as well as the archived classes. Free webinars are limited to specific programs on specific dates.

October 3-5, 2014 Free three-day viewing of Mark Lowe’s “North Carolina Tax Lists: People, Time, and Delinquency” on www.ncgenealogy.org. This webinar was recorded on 19 September 2014.

New Webinar:

21 November 2014. The North Carolina Genealogical Society will present a live webinar featuring Craig R. Scott, CG, “Finding a North Carolina Revolutionary War Ancestry”.

North Carolinians were active participants in the Revolutionary War, providing men, supplies, and support for the revolutionary cause. Records were created before, during, and after the war. There is more to research than complied military service records and pension application files, such as public claims, pension ledgers, and pension payment vouchers. Records are found in the National Archives, Ancestry.com, Fold3.com, the State Library and Archives, and in some unexpected places. Clues to information on ancestors and descendants can be found in the lineage application papers of the Daughters of the American Revolution and the Sons of the American Revolution.

See the NCGS website: www.ncgenealogy.org for more details and dates of free viewing of the recording of this webinar will occur 5-7 December 2014.

The Genealogical Benefits of Tax Records

Tax records are some of my favorite places to find additional information on my American families. They are probably the best census substitutes available, in that they often predate federal census records. Bryan Mulcahy, M.L.S., a Reference Librarian specializing in genealogy at the Ft. Myers Regional Library distributed the following article, and we are reprinting it with permission. Enjoy…

For genealogists, tax records can help solve a multitude of genealogical problems, especially for tracing ancestors prior to the 1850 census. Clues may lead to the birth, marriage or death year of your early ancestor when no other record may have survived. Taxes were collected annually.

Tax records came in many forms. Poll or head taxes which were levied upon a person, real property taxes which were levied upon a person’s land, and personal property or income tax. These can be recorded separately but may have been combined into one record with various columns representing each property type. In some early colonial areas, quit-rents were collected. The rents, a remnant of the old feudal system in Europe, were collected by the government or by large land owners annually on small parcels sold to private citizens.

The Federal Government levied taxes upon citizens usually to help defray the cost of a war or pending war. Federal records are usually indexed. Researchers can usually locate tax lists in print and indexed for the years 1798, 1814-1816, and 1862-1866 for any given county. The same would also apply to many state and some local jurisdictions. Local laws governing who was taxable and who was exempt changed from time to time and for various reasons. A poll tax levied to raise money for a new courthouse may include persons over the age of sixteen, and a property assessment the same year may only include citizens age twenty-one and above.

Tax records can be used to determine parentage. When an ancestor has been tracked in the tax records for a series of years and suddenly a male with the same surname appears on the lists next to him, he is more than likely a son who is now of legal or taxable age. The legal age for owning land was 21 years which would explain a male who suddenly appears on the same assessment roll as your ancestor.

Some counties created a separate list for unmarried men often labeled singlemen or single freemen which meant they were not indentured to any individual. A young man coming of legal age would be taxed on his personal property–usually a horse or a cow. Once married, his name would leave the single freeman list and suddenly appear on the regular list with other heads of families.

You can determine the year your ancestor arrived and left the jurisdiction by his first and last appearance on a tax record. If the assessment shows enough detail, a match can be made across county and even state lines. Look for a matching occupation, livestock, or any unusual taxable items that would have been transported. Always use a series of years and always look in every township in the county. Like counties, townships were also divided.

Many tax records list occupation as a category, and those that don’t will often include the occupation to avoid confusion between two individuals with the same name. A father may have passed his trade on to son. Tax records issued for licenses and permits will be listed under occupations or business and commerce.

Upon his death, a man will disappear from the tax lists, but often the death is confirmed when his estate is still taxed awaiting probate. If you are lucky enough to find an entry listing the estate of your ancestor you can determine the year of his death. Make sure to look at a number of consecutive years because the deceased may be taxed for several years until his estate is probated.

Always check the end of each tax list as your ancestor may have been late or delinquent in paying or have un-resolved issues. Sometimes there will be two lists for each year: the local list and the list sent to the county. Check both because your ancestor may have been accidentally omitted from one.

Tax records and indexes are become increasingly available online through Family Search and Ancestry thanks to the efforts of the Family History Library. They can also be accessed at the county courthouse, the county historical society, the state archives, the National Archives, in published county histories, journals and periodicals.

In William Dollarhide’s “Name List” books, genealogist’s will find hundreds of tax records listed. Click on the links below to find out more…

The set of Name List Guides is currently made up of the following 17 books (Alabama through Kansas), written by William Dollarhide, all of which may be purchased individually or as electronic PDF eBooks from Family Roots Publishing Co. The paper-back books are currently on sale for 15% off, with a FREE immediate PDF download of the book available at the moment of purchase.

The Genealogist’s Guide to Researching Tax Records

hbd4298We’ve all heard Benjamin Franklin’s sardonic quote, “In this world nothing can be said to be certain, except death and taxes.” We feel the pain in our pocketbooks every time we pay taxes. However, as genealogists we are fortunate to have tax records as a tool to researching the past. Tax records contain mountains of data, are often highly accurate, and cover a large variety of taxes, or tax types. The Genealogist’s Guide to Researching Tax Records is the family historian’s educator to the world of tax document.

As the authors, Carol Cook Darrow and Susan Winchester, say, “the census taker came every ten years and often missed people, The tax collector came every year and seldom missed anyone.” North American tax records date back to the earliest colonial period, back to the 1620s. Records can help establish location, real estate, personal possessions, economic status, occupations and businesses, and sometimes even relationships between individuals, helping link you to your ancestor. This guide was written to help the researcher find the various tax records and understand the information they provide.

The first two chapters provide the necessary background and skills needed to successfully search tax records. The remaining chapters cover the different types of tax records, including:

  • Poll taxes
  • Real Estate taxes
  • Personal Property taxes
  • Federal Taxes
  • Inheritance taxes
  • School taxes
  • Liquor taxes and more…

No two taxes are collected in the same way. Government at all levels can imposes taxes. This book examines the history of tax records in the United States, including early colonial taxes, along with common tax forms and collection procedures. Learn how to evaluate tax records and compare records of different years to track your ancestors and possibly gain additional information about their families.

In addition, tax records are especially helpful for the period prior the first U.S. Federal decennial census in 1790 and for the period between 1880 and 1900, with its missing 1890 census.

 

Table of Contents

List of Figures

List of Tables

Preface

Chapter 1. Getting Started in Tax Records

  • Benefits of Tax Record Research
  • Research Can Be Tedious – Until You Succeed
  • Tax Process
  • Locating Tax Records
  • Research Tax Records at Courthouse or Archive
  • Tax Records as Substitutes for Census Records
  • Verify County Formation Date
  • Following the Records Year By Year
  • Isolated Records
  • Indexes: Never the Final Answer
  • A Word About Slaves
  • Finding the Right Record in the Wrong Place
  • Ready to Begin?

Chapter 2. Research Techniques

  • Types of Taxes
  • Tax Records May be Combined
  • How to Approach a Tax Record
  • Identify Information Being Collected
  • Sources for Interpreting Tax Information
  • Consider Spelling Variations
  • Become Familiar with Notations and Abbreviations
  • Research Example: Separate Men with the Same Name in the Same County
  • Doing the Math
  • Research Example: Estimate Wealth of an Ancestor
  • Records That Report Only Assessed Value
  • Paying Taxes in the Coin of the Realm
  • Calculating with Pounds, Shillings, and Peace
  • Research Example: Estimate Wealth of an Ancestor
  • Forming a Hypothesis
  • Summary of Research Techniques

Chapter 3. Poll Taxes

  • Taxes “By the Poll” Were Earliest American Taxes
  • Massachusetts Poll Tax, 1646
  • Virginia Tithables
  • The Tithables Process
  • Poll Books and Voting Rights
  • Research Example: Separate Men with the Same Name int eh Same County
  • Tracking Changes Through Tax Lists Over Time
  • Research Example: Identify Men as They Become Adults
  • Finding the Landless Ancestor
  • Research example: Research A Landless Ancestor
  • Poll Tax Records Can Replace the Census

Chapter 4. Land Taxes

  • Colonial Land Distribution
  • Land Taxes After the Revolution
  • Land Exemptions Used to Encourage Settlement
  • Tax Records Can Identify the Land and Location
  • Research Example: Separate Men with the Same Name in the Same County
  • Research Example: Use Tax Information to Lead to Other Valuable Records
  • Delinquent Land Tax Sales
  • Tracking Delinquent Land Tax Sales Records
  • Land Tax Records Can Point to a Migration Trail
  • Land Holdings May Imply Arrival Date
  • Tax Ledgers Arranged by Legal Land Description
  • Additional Information Collected in Tax Records
  • Information Common to Land Tax Records

Chapter 5. Personal Property Taxes

  • Paying for Government
  • Estates Are Taxable
  • Research Example: Establish a Year of Death as Estate Becomes Taxable
  • Land and Personal Property Tax Lists Combined
  • Research Example: Estimate Wealth of tan Ancestor
  • Property Tax Lists Expanded Over Time
  • State Income Tax Replaces Some Personal Property Taxes
  • Homestead Exemptions Enacted
  • Personal Property Tax – “Everyman” Tax

Chapter 6. Federal Taxes

  • Direct Tax of 1798
  • Tariffs and Import Duties
  • Direct Taxes of 1813, 1815, and 1816
  • Direct Tax of 1861
  • Federal Income Taxes (1962-1872)
  • Confederate Taxes
  • Tariffs Decline in Significance
  • Income Tax Reconsidered
  • Tax Protests
  • Tax Assessors and Collectors

Chapter 7. Inheritance and Estate Taxes

  • Federal Estate and Inheritance Taxes
  • State Estate and Inheritance Taxes
  • Research Example: Identify the Heirs of an Estate
  • Estate and Inheritance Taxes Can Prove Relationships

Chapter 8. Miscellaneous Tax Records

  • Militia Service
  • Road Orders
  • Ecclesiastical Taxes
  • Faculty Taxes
  • Business Licenses
  • Liquor Taxes
  • School Taxes
  • Federal Head Tax on Aliens
  • Old Age Assistance Tax

Chapter 9. Summary

  • Summary of Research Techniques

Appendix A Textural Records of the Direct Tax Commission in the Southern States

Appendix B Microfilmed Records of the Internal Revenue Assessment Lists, 1862-1874

Appendix C State Inheritance Tax Laws Through 1913

Appendix D State Old Age Assistance Laws, as of 1934

Glossary

Research Bibliography

Bibliography of Selected Tax Records

Index

 

We cannot help you with your Taxes, but we can take some of the burden off researching tax records by offering The Genealogist’s Guide to Researching Tax Records at the Family Roots Publishing website.

FamilySearch Adds Over 3.1 Million Indexed Records & Images to Collections from England, New Zealand, Sweden, & the USA

The following data was received from FamilySearch:
FamilySearch.org
FamilySearch has recently added more than 3.1 million indexed records and images from England, New Zealand, Sweden, and the United States. Notable collection updates include the 2,669,755 indexed records from the New Zealand, Immigration Passenger Lists, 1855–1973, collection, the 272,611 indexed records from the U.S., Arkansas, First Draft Registration Cards, 1940–1945, collection, and the 115,441 indexed records and images from the new England, Sussex, Parish Registers, 1538–1910, collection . See the table below for the full list of updates. Search these diverse collections and more than 3.5 billion other records for free at FamilySearch.org.

Searchable historic records are made available on FamilySearch.org through the help of thousands of volunteers from around the world. These volunteers transcribe (index) information from digital copies of handwritten records to make them easily searchable online. More volunteers are needed (particularly those who can read foreign languages) to keep pace with the large number of digital images being published online at FamilySearch.org. Learn more about volunteering to help provide free access to the world’s historic genealogical records online at FamilySearch.org.

FamilySearch is the largest genealogy organization in the world. FamilySearch is a nonprofit, volunteer-driven organization sponsored by The Church of Jesus Christ of Latter-day Saints. Millions of people use FamilySearch records, resources, and services to learn more about their family history. To help in this great pursuit, FamilySearch and its predecessors have been actively gathering, preserving, and sharing genealogical records worldwide for over 100 years. Patrons may access FamilySearch services and resources for free at FamilySearch.org or through more than 4,600 family history centers in 132 countries, including the main Family History Library in Salt Lake City, Utah.

Collection – Indexed Records – Digital Images – Comments

England, Sussex, Parish Registers, 1538-1910 – 110,294 – 5,147 – New index records and images collection.

New Zealand, Immigration Passenger Lists, 1855-1973 – 2,669,755 – 0 – Added index records to an existing collection.

New Zealand, Probate Records, 1848-1991 – 0 – 4,344 – Added images to an existing collection.

Sweden, Örebro Church Records, 1613-1918; index 1635-1860 – 68,822 – 0 – Added index records to an existing collection.

U.S., Arkansas, First Draft Registration Cards, 1940-1945 – 272,611 – 0 – Added index records to an existing collection.

U.S., Texas, County Tax Rolls, 1846-1910 – 32,769 – 0 – Added index records to an existing collection.

The Genealogist’s Guide to Researching Tax Records

hbd4298We’ve all heard the Benjamin Franklin’s sardonic quote, “In this world nothing can be said to be certain, except death and taxes.” We feel the pain in our pocketbooks every time we pay taxes. However, as genealogists we are fortunate to have tax records as a tool to researching the past. Tax records contain mountains of data, are often highly accurate, and cover a large variety of taxes, or tax types. The Genealogist’s Guide to Researching Tax Records is the family historian’s educator to the world of tax document.

As the authors, Carol Cook Darrow and Susan Winchester, say, “the census taker came every ten years and often missed people, The tax collector came every year and seldom missed anyone.” North American tax records date back to the earliest colonial period, back to the 1620s. Records can help establish location, real estate, personal possessions, economic status, occupations and businesses, and sometimes even relationships between individuals, helping link you to your ancestor. This guide was written to help the researcher find the various tax records and understand the information they provide.

The first two chapters provide the necessary background and skills needed to successfully search tax records. The remaining chapters cover the different types of tax records, including:

  • Poll taxes
  • Real Estate taxes
  • Personal Property taxes
  • Federal Taxes
  • Inheritance taxes
  • School taxes
  • Liquor taxes and more…

No two taxes are collected in the same way. Government at all levels can imposes taxes. This book examines the history of tax records in the United States, including early colonial taxes, along with common tax forms and collection procedures. Learn how to evaluate tax records and compare records of different years to track your ancestors and possibly gain additional information about their families.

In addition, tax records are especially helpful for the period prior the first U.S. Federal decennial census in 1790 and for the period between 1880 and 1900, with its missing 1890 census.

 

Table of Contents

List of Figures

List of Tables

Preface

Chapter 1. Getting Started in Tax Records

  • Benefits of Tax Record Research
  • Research Can Be Tedious – Until You Succeed
  • Tax Process
  • Locating Tax Records
  • Research Tax Records at Courthouse or Archive
  • Tax Records as Substitutes for Census Records
  • Verify County Formation Date
  • Following the Records Year By Year
  • Isolated Records
  • Indexes: Never the Final Answer
  • A Word About Slaves
  • Finding the Right Record in the Wrong Place
  • Ready to Begin?

Chapter 2. Research Techniques

  • Types of Taxes
  • Tax Records May be Combined
  • How to Approach a Tax Record
  • Identify Information Being Collected
  • Sources for Interpreting Tax Information
  • Consider Spelling Variations
  • Become Familiar with Notations and Abbreviations
  • Research Example: Separate Men with the Same Name in the Same County
  • Doing the Math
  • Research Example: Estimate Wealth of an Ancestor
  • Records That Report Only Assessed Value
  • Paying Taxes in the Coin of the Realm
  • Calculating with Pounds, Shillings, and Peace
  • Research Example: Estimate Wealth of an Ancestor
  • Forming a Hypothesis
  • Summary of Research Techniques

Chapter 3. Poll Taxes

  • Taxes “By the Poll” Were Earliest American Taxes
  • Massachusetts Poll Tax, 1646
  • Virginia Tithables
  • The Tithables Process
  • Poll Books and Voting Rights
  • Research Example: Separate Men with the Same Name int eh Same County
  • Tracking Changes Through Tax Lists Over Time
  • Research Example: Identify Men as They Become Adults
  • Finding the Landless Ancestor
  • Research example: Research A Landless Ancestor
  • Poll Tax Records Can Replace the Census

Chapter 4. Land Taxes

  • Colonial Land Distribution
  • Land Taxes After the Revolution
  • Land Exemptions Used to Encourage Settlement
  • Tax Records Can Identify the Land and Location
  • Research Example: Separate Men with the Same Name in the Same County
  • Research Example: Use Tax Information to Lead to Other Valuable Records
  • Delinquent Land Tax Sales
  • Tracking Delinquent Land Tax Sales Records
  • Land Tax Records Can Point to a Migration Trail
  • Land Holdings May Imply Arrival Date
  • Tax Ledgers Arranged by Legal Land Description
  • Additional Information Collected in Tax Records
  • Information Common to Land Tax Records

Chapter 5. Personal Property Taxes

  • Paying for Government
  • Estates Are Taxable
  • Research Example: Establish a Year of Death as Estate Becomes Taxable
  • Land and Personal Property Tax Lists Combined
  • Research Example: Estimate Wealth of tan Ancestor
  • Property Tax Lists Expanded Over Time
  • State Income Tax Replaces Some Personal Property Taxes
  • Homestead Exemptions Enacted
  • Personal Property Tax – “Everyman” Tax

Chapter 6. Federal Taxes

  • Direct Tax of 1798
  • Tariffs and Import Duties
  • Direct Taxes of 1813, 1815, and 1816
  • Direct Tax of 1861
  • Federal Income Taxes (1962-1872)
  • Confederate Taxes
  • Tariffs Decline in Significance
  • Income Tax Reconsidered
  • Tax Protests
  • Tax Assessors and Collectors

Chapter 7. Inheritance and Estate Taxes

  • Federal Estate and Inheritance Taxes
  • State Estate and Inheritance Taxes
  • Research Example: Identify the Heirs of an Estate
  • Estate and Inheritance Taxes Can Prove Relationships

Chapter 8. Miscellaneous Tax Records

  • Militia Service
  • Road Orders
  • Ecclesiastical Taxes
  • Faculty Taxes
  • Business Licenses
  • Liquor Taxes
  • School Taxes
  • Federal Head Tax on Aliens
  • Old Age Assistance Tax

Chapter 9. Summary

  • Summary of Research Techniques

Appendix A Textural Records of the Direct Tax Commission in the Southern States

Appendix B Microfilmed Records of the Internal Revenue Assessment Lists, 1862-1874

Appendix C State Inheritance Tax Laws Through 1913

Appendix D State Old Age Assistance Laws, as of 1934

Glossary

Research Bibliography

Bibliography of Selected Tax Records

Index

 

Order a copy of The Genealogist’s Guide to Researching Tax Records from Family History Publishing; Item #: HBD4298, Price: $19.60.

Early Tennessee Tax Records Online

The following teaser is from the April 15, 2013 edition of the Chattanoogan:
Ancestry-Logo

April 15 can be a taxing day for all of us living in modern times, but our ancestors didn’t have it much easier. Although federal income tax only dates back to the Civil War era, Tennesseans have been paying state and local taxes since long before then.

Now Tennessee tax records dating back to 1783 are available free online to Tennesseans, thanks to a partnership between the Tennessee State Library and Archives and Ancestry.com. The online database contains records from 71 of Tennessee’s 95 counties. Famous notables like Andrew Jackson (who paid $66 in taxes to Davidson County in 1829) appear side by side with ordinary farmers, millers and laborers.

The database contains 262,784 records and 7,720 images. The link for the tax list database is: http://search.ancestry.com/iexec/?htx=List&dbid=2883.

Read the full article.

Updates to USA Census & Tax Records AND Canadian Vital Records Databases at FamilySearch.org

Here are the most recent USA Census & Tax Records AND  Canadian Vital Records related databases updated at Family Search.org. We have also updated the following records on this site:

 

 

THE FOLLOWING UNITED STATES CENSUS & TAX RECORDS RELATED DATABASES WERE POSTED OR UPDATED AT FAMILYSEARCH.ORG SINCE 12 July 2012:

Texas, Comanche County Records, 1858-1955Browsable Images– Records from Comanche County, Texas including births, marriages, divorce minutes, court records, probate records, and scholastic census records. This collection is being published as images become available – 321,875 images as of 30 August 2012.

Iowa State Census 1895 – Name index of the Iowa state census taken in 1895. The census names everyone in the household – From the Iowa State Historical Society, Des Moines IA – 526,916 records as of 25 September 2012; up 5,016 records since 16 May 2012.

[Index Added] Colorado State Census 1885 – Index & Browsable Images – Name index and images of population schedules listing the inhabitants of the state of Colorado. The 1885 census was taken with the assistance of the United States Government. Included are the Population, Agricultural, Manufacturing, and Mortality Schedules – 56,302 records and 6,069 3,520 images as of 16 November 2012.

Washington, County Records, 1856-2009 – Images – Collection of various records including vital, probate, school, tax, naturalization and other records. The records are from various counties in Washington State, 1856-2009. This is an ongoing collection. Check the wiki or browse the collection to determine current record and county coverage – 2,378,962 images as of 17 November 2012.

[NEW] Oregon, Marion County Records, 1849-1976 – Images – Includes marriage, birth, land and property, probate, naturalization, tax and old age pension records from the Marion County Clerk – 406,225 images as of 19 November 2012.

United States, 1890 Census of Union Veterans and Widows of the Civil War – Index & Images – Index and images of schedules enumerating Union veterans and widows of veterans of the Civil War for the states of Kentucky through Wyoming. Except for some miscellaneous returns, data for the states of Alabama through Kansas do not exist. Some returns include U.S. Naval Vessels and Navy Yards. The schedules are from Record Group 15, Records of the Veterans Administration and is NARA publication M123 – 897,849 records and 117,012 images as of 27 November 2012.

 

THE FOLLOWING CANADIAN VITAL RECORDS RELATED DATABASES WERE POSTED OR UPDATED AT FAMILYSEARCH.ORG SINCE 12 July 2012:

British Columbia Marriage Registrations, 1859-1932 – These are marriage registrations from British Columbia Vital Statistics, and microfilm at the FHL – 124,593 records and 259,458 images as of 7 September 2012.

British Columbia Death Registrations, 1872-1986 – These are death registrations including overseas casualties, delayed death registrations, and delayed registrations of Indian deaths – 898,8899 records and 4,836 images as of 7 September 2012.

British Columbia Birth Registrations, 1854-1903 – These are birth registrations, delayed birth registrations, and delayed registrations of Indian births – 11,809 records and 5,301 images as of 7 September 2012.

[79 Years added] Quebec, Catholic Parish Registers, 1621-1979Images of Catholic parish registers of baptisms, marriages and burials. Also includes some index entries for Montréal and Trois-Rivières – 79,535 records from 1,407,644 images as of 12 September 2012; up 46,355 images from 22 November 2010.

Prince Edward Island Baptism Card Index, 1721-1885Records & Browsable images of index cards to baptismal records – 92,218 records and 184,907 images as of 4 October 2012.

Ontario Marriages, 1869-1927 – Index to marriage records from Ontario, Canada. Ontario Registrar General. Ontario Marriages, 1869-1927. Library and Archives Canada, Ottowa, Canada – 782,731 records as of 13 November 2012; up 173,556 records since 6 July 2012.

Ontario Births, 1869-1912 – Index to birth records – 1,760,515 records as of 19 November 2012; up 81,706 records since 28 December 2011.

Inheritance in America

Inheritance in America bookInheritance is a hot topic these days, as certain temporary tax adjustments are set to expire, reverting such items as inheritance taxes back to higher levels. People and politicians, alike, argue over what is an appropriate manner for distributing the wealth of an individual to their heirs, named or biological. How much should the government take? Even when there are established wills, the courts are often involved to dispute the validity and/or perceived correctness of financial and estate dispersal. Inheritance issues are not new. Examining these issues begs the question, “How has inheritance affected the lives of our ancestors; thus, affecting our own lives and, perhaps, even the country as a whole?”

Before 1982, no one had ever really tried to answer these questions. Then, a team of experts worked together to find an answer. Answers to questions on the transmittal of wealth, capitalism, family notions on money and the idea of providing for future generations are often assumed based on current opinions, but do they hold up historically? Experts Carol Shammas, a Professor of History and Women’s Studies, University of California-Riverside; Marylynn Salmon, Reasearh Associate, History Department, Smith College; and Michel Dahlin, Associate Professor of History and Assistant Vice President for Academic Affairs, University of Colorado System, worked together to find the historical answers to these questions.

The published results of their study is Inheritance in America: From Colonial Times to the Present. This study crosses the academic fields of social, family, and economic history, examining customs and patterns of inheritance among families. “The authors discuss the first intestacy statutes, analyze the testamentary behavior of colonial wealthholders, and consider the impact of the Revolution.”

Other areas examined in the study, and covered in these results, include the effect on inheritance as women’s roles and rights have changed over time; plus, long-term trends in charity, women’s control of finances, and the use of dynastic devices. Questions on inheritance, and political movements to change and reform tax laws can often be traced to a simple fact that “the bulk of household wealth in America, perhaps as much as 80 percent of it, is derived from inheritance, not labor force participation.” Birth, not effort, is the largest indicator of future wealth in a country that prides itself on capitalistic opportunity.

Genealogists will find this study an enlightening. Answers found in this historical review of wealth could easily shed light on family histories which details changes in financial standings but lack the historical perspective in which to place them. Now, answers can be found and correlated through this review on Inheritance in America.

Note: “Appendix B is of special interest, as it covers the Inheritance Laws in place in the United States in 1890, is in table-form, and printed alphabetically by state.”

 

Table of Contents

List of Figures and Tables

Preface

Introduction

The History of Inheritance in America

Part One: Inheritance under Family Capitalism

Chapter One: English Inheritance Law and Its Transfer to the Colonies

Chapter Two: Colonial Testamentary Practice and Family Capitalism

Chapter Three: Tension in the System: Changes and Attempted Changes in Postrevolutionary Inheritance Law

Part Two: Family, Property, and the Rise of Corporate Capitalism

Chapter Four: Inheritance Law and the Rights of Women and Children in the Nineteenth Century

Chapter Five: Testamentary Behavior in the 1790s and 1890s

Part Three: State Capitalism and Inheritance Today

Chapter Six: The Federal Estate Tax and Inheritance

Chapter Seven: Demographic Change, Old-Age Policy, and the Family

Chapter Eight: Inheritance Law and the Unfinished Revolution

Chapter Nine: Testamentary Behavior in the Late Twentieth Century

Conclusion

Inheritance, the Family, and Capitalism

Appendixes

A: Samples of Probate Records from Bucks county, Pennsylvania, and Los Angles County, California

B: Inheritance Laws 1890

C: Inheritance Laws 1982

Notes

Index

 

Order Inheritance in America: From Colonial Times to the Present from Family Roots Publishing: Price: $24.95.

A Review of “The Genealogist’s Guide to Tax Records”

The following is a review of The Genealogist’s Guide to Tax Records, by Carol Cook Darrow, CD, and Susan Winchester, Ph.d., C.P.A.

I’ve been lecturing on using tax records for years, and up until just a short time ago, lamented the fact that there was no in-depth book that I could recommend to my audiences. That all changed when Carol Cooke Darrow, CG, and Susan Winchester, Ph.d., C.P.A. wrote The Genealogist’s Guide to Researching Tax Records.

The census taker came every ten years and often missed people. The tax collector came every year and seldom missed anyone. The Genealogist’s Guide to Researching Tax Records gives us the techniques to locate, read, and understand the valuable information in these annual records.

Researching tax records, which date from the 1620s to the present day, can help you establish your ancestor’s location, real estate, personal possessions, economic status and perhaps even the occupations and family relationships of your ancestors. By reading this volume, you can learn how to find tax records, how to read these records and understand the information they provide.

Chapters one and two (See Table of Contents below) explain techniques that will help you successfully research tax records. Subsequent chapters explain how to apply those techniques in researching head, tithable or poll taxes, real estate taxes, personal property taxes, federal taxes, inheritance taxes, and a variety of miscellaneous taxes.

Tax records are especially helpful for the period prior the first U.S. Federal decennial census in 1790 and for the period between 1880 and 1900, with its missing 1890 census.

This is the most complete guide to researching tax records in print and includes examples from New England, Pennsylvania, Virginia, Tennessee, Arkansas, Texas, Arizona, and more. Beside that, the appendices, bibliographies, and a subject index add to the value of this work. Following is a listing of the Table of Contents.

Table of Contents

Chapter 1. Getting Started in Tax Records

  • Benefits of Tax Record Research
  • Research Can Be Tedious – Until You Succeed
  • Tax Process
  • Locating Tax Records
  • Research Tax Records at Courthouse or Archive
  • Tax Records as Substitutes for Census Records
  • Verify County Formation Date
  • Following the Records Year by Year
  • Isolated Records
  • Indexes: Never the Final Answer
  • A Word About Slaves
  • Finding the Right Record in the Wrong Place
  • Ready to Begin?

Chapter 2. Research Techniques

  • Types of Taxes
  • How to Approach a Tax Record
  • Identify Information Being Collected
  • Sources for Interpreting Tax Information
  • Consider Spelling Variations
  • Become Familiar With Notations and Abbreviations
    Research Example: Separate Men with the Same Name in the Same County
  • Doing the Math
    Research Example: Estimate Wealth of an Ancestor
  • Records That Report Only Assessed Value
  • Paying Taxes in the Coin of the Realm
  • Calculating With Pounds, Shilling, and Pence
    Research Example: Estimate Wealth of an Ancestor
  • Forming a Hypothesis
  • Summary of Research Techniques

Chapter 3. Poll Taxes

  • Taxes “By the Poll” Were the Earliest American Taxes
  • Massachusetts Poll Tax, 1646
  • Virginia Tithables
  • The Tithable Process
  • Poll Books and Voting Rights
    Research Example: Locate an Ancestor in a Specific County
  • Head Taxes in Other Colonies
    Research Example: Separate Men with the Same Name in the Same County
  • Tracking Changes Through Tax Lists Over Time
    Research Example: Identify Men as They Become Adults
  • Finding the Landless Ancestor
    Research Example: Research Landless Ancestor
  • Poll Taxes Can Replace the Census

Chapter 4. Land Taxes

  • Colonial Land Distribution
  • Land Taxes After the Revolution
  • Tax Exemptions Used to Encourage Settlement
  • Tax Records Can Identify the Land and the Location
    Research Example: Separate Men With the Same Name in the Same County
    Research Example: Use Tax Information to Lead to Other Valuable Records
  • Delinquent Land Tax Sales
  • Tracking Delinquent Land Tax Sales Records
  • Land Tax Records Can Point to a Migration Trail
  • Land Holding May Imply Arrival Date
  • Tax Ledgers Arranged by Legal Land Description
  • Additional Information Collected in Tax Records
  • Information Common to Land Tax Records

Chapter 5. Personal Property Taxes

  • Paying for Government
  • Estates are Taxable
    Research Example: Establish a Year of Death as Estate Becomes Taxable
  • Land and Personal Property Tax Lists Combined
    Research Example: Examine Wealth of an Ancestor
  • Property Tax Lists Expanded Over Time
  • State Income Tax Replaces Some Personal Property Taxes
  • Homestead Exemptions Enacted
  • Personal Property Tax – “Everyman Tax”

Chapter 6: Federal Taxes

  • Direct Tax of 1798
  • Tariff and Import Taxes
  • Direct Taxes of 1813, 1815, and 1816
  • Direct Tax of 1861
  • Federal Income Taxes (1862-1872)
  • Confederate Taxes
  • Tariffs Decline in Significance
  • Income Tax Reconsidered
  • Tax Protests
  • Tax Assessors and Collectors

Chapter 7. Inheritance and Estate Taxes

  • Federal Estate and In Heritage Taxes
  • State Estate and Inheritance Taxes
    Research Example: Identify the Heirs of an Estate
  • Estate and Inheritance Taxes Can Prove Relationships

Chapter 8. Miscellaneous Tax Records

  • Militia Service
  • Road Orders
  • Ecclesiastical Taxes
  • Faculty Taxes
  • Business Licenses
  • Liquor Taxes
  • School Taxes
  • Federal Head Tax on Aliens
  • Old Age Assistance Tax

Chapter 9. Summary

  • Summary of Research Techniques

Appendix A. Textural Records of the Direct Tax Commission in the Southern States

Appendix B. Microfilmed Records of the Internal Revenue Assessment Lists, 1862-1874

Appendix C. State Inheritance Tax Laws Through 1913

Appendix D. State Old Age Assistance Laws, as of 1934

Glossary

Research Bibliography

Bibliography of Selected Tax Records

Index

To order your copy, click on the following link: The Genealogist’s Guide to Researching Tax Records; by Carol Cook Darrow, CG and Susan Winchester, Ph.D., CPA.; 2007, 5½x8½, paper, index, 182 pp. FRPC Item # HBD4298.

Roger Milliken Beats the Estate Tax Man by 48 hours

So Roger Milliken beat the tax man…, something his grandfather was unable to do. Mr. Millikin died just ahead of the reinstatement of estate taxes… Following is an excerpt from an article with an interesting history of estate taxes by Ryan J. Donmoyer in the the January 5, 2011 edition of Bloombergweek. I find tax records to be of great help to genealogists, so the article immediately caught my eye.

Roger Milliken

Jan. 5 (Bloomberg) — Textile tycoon Roger Milliken ducked the taxman upon his death almost a century after his grandfather lost a landmark legal fight with the U.S. government over sheltering a fortune from the estate tax.

The 95-year-old Milliken, chairman of Milliken & Co., one of the world’s largest closely held textile, chemical, and floor-covering manufacturers, died in a Spartanburg, South Carolina, hospice on Dec. 30, less than 48 hours before a temporarily lapsed federal tax on multimillion-dollar estates was to be reinstated.

The federal estate tax was reinstated this year. Had Roger Milliken died Jan. 1, he would have faced a top rate of 35 percent after a $5 million tax-free allowance. His fortune peaked at $1 billion in 2003, according to Forbes magazine. It has declined since, along with the U.S. textile industry.

Read the full article.

FamilySearch Indexing Updates

28 September 2009: Volunteers with Rhode Island roots will be excited about the new indexing projects this week. The Familysearch IndexingRhode Island 1905 and 1935 State Censuses were added. New international projects for Argentina, Germany, Philippines, Spain, and the U.K. were also added.

Note: the links within the charts won’t work as they are just images in this case.

New International Projects in the Past Week

  • Argentina, Cordoba—Matrimonios, 1642–1931
  • Deutschland, Mecklenburg—Volkszählung, 1890 Div 39–69
  • España, Avila, Madrigal y Garganta—Registros Parroquiales, 1530–1935
  • Philippines, Lingayen, Dagupan—Registros Parroquiales, 1615–1982
  • U.K., Warwickshire—Parish Registers, 1754-1900 [Part 2]

New U.S.A. Projects in the Past Week

  • Georgia—1920 Federal Census
  • Indiana, Brown County—Marriages, 1811–1959
  • Kansas—1920 Federal Census
  • Kentucky—1920 Federal Census
  • Rhode Island—1905 State Census [Part 1]
  • Rhode Island—1935 State Census

(See the chart below for a complete list and current status of all indexing projects.)

Recently Completed Projects
(Note: Recently completed projects have been removed from the available online indexing batches and will now go through a final completion check process in preparation for future publication.)

  • Belgium, Flanders—Deaths, 1796–1900
  • Jamaica, Trelawny—Births, 1878–1930
  • Perú, Lima—Registros Civiles, 1910-1930 [Parte 2]
  • U.K., Warwickshire—Parish Registers, 1538–Present [Part 1]
  • U.S., Idaho—1920 Federal Census
  • U.S., Indiana, Ohio County—Marriages, 1811–1959
  • U.S., Iowa—1920 Federal Census
  • U.S., West Virginia—1920 Federal Census
  • U.S., Wisconsin—1920 Federal Census

Current FamilySearch Indexing Projects, Record Language, and Percent Completion
famsearchindexing1
famsearchindexing2
famsearchindexing3
(*Percentage refers to a specific portion of a larger project.)

Current FamilySearch Partner Projects, Record Language, and Percent Completion
famsearchindexing4
(*Percentage refers to a specific portion of a larger project.)

About FamilySearch
FamilySearch International is the largest genealogy organization in the world. Millions of people use FamilySearch records, resources, and services to learn more about their family history. To help in this great pursuit, FamilySearch has been actively gathering, preserving, and sharing genealogical records worldwide for over 100 years. FamilySearch is a nonprofit organization sponsored by The Church of Jesus Christ of Latter-day Saints. Patrons may access FamilySearch services and resources free online at FamilySearch.org or through over 4,600 family history centers in 132 countries, including the main Family History Library in Salt Lake City, Utah.

New Indexing Projects at FamilySearch Indexing

Eleven new indexing projects were added this week, most of them international. Five of the projects are birth, familysearchindexinglogomarriage, and death records for France.

New indexing projects added this week were:

INTERNATIONAL
Argentina Censo 1869—Jujuy Salta Tucuman
Canada, British Columbia Births, 1854–1903
France, Paroisses de Cherbourg, 1802–1907
France, Paroisses de Saint-Lo, 1802–1907
France, Paroisses de Coutances, 1802–1907
France Registres Protestants, 1612–1906 [Part 1]
France Registres Protestants, 1612–1906 [Part 2]

UNITED STATES
Indiana, Blackford County Marriages 1811–1959
North Dakota—1920 U.S. Federal Census
Ohio Tax Records—3 of 4, Post 1825
South Carolina—1920 U.S. Federal Census

Click here to volunteer and start indexing!

Thanks to Paul Nauta for the above data.