>From: Short, Dennis R. >Sent: Saturday, November 08, 1997 10:14 PM >To: 'Multiple recipients of list KYROOTS'; 'South Central Kentucky Counties Query list' >Subject: Civil War Era Internal Revenue Act of 1862 Records for Kentucky - Part 1 >Importance: High This is a highly abbreviated version of an article I am working on. Several people have contacted me asking about these lists so I will share this basic information with everyone. Many family history researchers are not familiar with the assessment lists for Federal taxes for the period 1862-66. These lists can provide information from this time period not available elsewhere. These lists are particularly useful for "burned" counties such as Hart County in Kentucky. With the dislocation of individuals, families, and communities due to the Civil War these list are invaluable. The Internal Revenue Act of July 1, 1862 was passed to aid in the financing of Federal Public Debt. Monthly specific and Ad Valorem (value added) duties or taxes were placed on a number of manufactured goods, articles and products from the agricultural, mining, and manufacturing sectors of the economy Monthly taxes were levied on a number of industries including transportation, finance, auctions, and the slaughter of live stock. Quarterly revenues from other industries such as newspaper advertising were also taxed based on gross receipts. Annual duties were levied on carriages, yachts , billiard tables, and precious metal stocks such as plate of certain types. Annual taxes were also levied on all income in excess of a designated amount and on inheritances and distributions. Stamp duties were also assessed on a number of products ranging from legal documents and playing cards to perfume and cosmetics. Each state where the taxes were collected (or part of a state under Federal Government control) was divided into a number of districts. Records were collected and compiled by each district assessor showing these transactions for any tax collected under the act. There are three type of tax lists compiled and available on microfilm through either the National Archives or through your local FHC: annual, monthly and special. For Kentucky, there were four collection districts in 1862, six in 1864 and nine in 1866. I'll list these districts for selected counties in another part of this post. For each county, the tax district for that county can change from year to year as the number of districts was increased or counties were shifted from one district to another for administrative reasons. The compiled records are very legible and, unlike census records, were written down by carefully and exactly in a very readable form. I'll discuss other forms of records in a future part of this post including original records. Example: From the records of District 1 in June 1864 we find the first entry for one page is: Amos, John - Edmonson Co., Slaughter 5 Hogs. and paid $10 per head tax. John Amos is first because the lists are compiled from the individual transaction records and are arranged in near perfect alphabetical order. Due to this ordering of the reports, the entries for John D. Cowles for all 3 of his transaction for June, retail dealer license, manufacturer's license and for a carriage harness Ad Valorem, are listed together. The lists can also be used to identify occupations such as physician and lawyer. This makes searching these lists easy once you locate the correct list, county, month, year. For Edmonson Co. the June 1864 lists of special and Ad Valorem taxes has approximately 100 entries (four pages) and this is for a very small and very poor county. In this particular monthly list we find entries for Jack Keeper, Retail Dealer, Manufacturer, Hogs/Calf/Sheep Slaughtered, Carriage Harnesses and Income among others. The lists that were compiled during months when crops were harvested and sold are extensive and greatly improve ones own understanding of the foundation and structure of local economies. Of special interest to genealogists are the annual income tax lists. One of the most useful lists is the special income tax of October 1864. This makes seven lists available for areas covered for the years 1862-1866. These list not only the head of household but any members who had qualifying income. Some tax records exist from 1866 until the offices were closed by an Act of Congress May 20, 1873. The Internal Revenue Act was latter declared unconstitutional and not until an amendment was passed did the IRS as we know it came into existence. In part two of the discussion of Civil War Federal Tax records in KY, I will list all Kentucky Counties (A-M) and the tax assessment districts that they were in along with the National Archive Roll Numbers (Microcopy M0768). Part Three will be counties (N-Z) continuing the list. In part four I will list the FHC microfilm numbers for KY that correspond to these records. Researchers may use these numbers to order films to examine. Part five will be a continuation of the discussion of the content of these valuable records and information on similar records in other states. I will also discuss records not yet located by the author that are believed to exists in the archives. === PART TWO ================================================================================= List of KY counties (A-M) from NAR records originally compiled by Clarence F. Lyons. Annual Monthly and County District Lists Special Lists Adair 1862 2 5, 6 5, 6 1864 2 7 6-8 1866 4 17 17 Allen 1862 1 2 1, 2 1864 2 7 6-8 1866 3 14 14 Anderson 1862 3 9, 10 10-12 1864 2 7 6-8 1866 4 17 17 Ballard 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Barren 1862 1 2 1, 2 1864 2 7 6-8 1866 3 14 14 Bath 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Boone 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Bourbon 1862 4 15, 16 15, 16 1864 5 18 18, 19 1866 7 23 23 Boyd 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Boyle 1862 2 5, 6 5, 6 1864 5 18 18,19 1866 7 23 23 Bracken 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Breathitt 1862 2 5, 6 5, 6 1864 5 18 18, 19 1866 8 - - (not found) Breckinridge 1862 1 2 1, 2 1864 1 3 2, 3 1866 2 8 8 Bullitt 1862 3 9, 10 10-12 1864 2 7 6-8 1866 4 17 17 Butler 1862 1 2 1, 2 1864 1 3 2, 3 1866 2 8 8 Caldwell 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Calloway 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Campbell 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Carroll 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Carter 1862 4 15, 16 15, 16 1864 4 17 17 1866 9 24 24 Casey 1862 2 5, 6 5, 6 1864 5 18 18 1866 4 17 17 Christian 1862 1 2 1, 2 1864 1 3 2, 3 1866 2 8 8 Clark 1862 4 15, 16 15, 16 1864 5 18 18, 19 1866 7 23 23 Clay 1862 2 5, 6 5, 6 1864 5 18 18, 19 1866 8 - - (not found) Clinton 1862 2 5, 6 5, 6 1864 2 7 6-8 1866 3 14 14 Crittenden 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Cumberland 1862 2 5, 6 5, 6 1864 2 7 6-8 1866 3 14 14 Daviess 1862 1 2 1, 2 1864 1 3 2, 3 1866 2 8 8 Edmonson 1862 1 2 1, 2 1864 1 3 2, 3 1866 2 8 8 Estill 1862 2 5, 6 5, 6 1864 5 18 18,19 1866 8 - - (not found) Fayette 1862 4 15, 16 15, 16 1864 5 18 18, 19 1866 7 23 23 Fleming 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Floyd 1862 2 5, 6 5, 6 1864 6 21 21 1866 9 24 24 Franklin 1862 4 15, 16 15, 16 1864 5 18 18, 19 1866 7 23 23 Fulton 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Gallatin 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Garrard 1862 2 5, 6 5, 6 1864 5 18 18,19 1866 8 - - Grant 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Graves 1862 1 2 1,2 1864 1 3 2,3 1866 1 4 4 Grayson 1862 1 2 1,2 1864 1 2 2,3 1866 8 8 Green 1862 2 5, 6 5, 6 1864 2 7 6-8 1866 4 17 17 Greenup 1862 4 15, 16 15,16 1864 6 21 21 1866 9 24 24 Hancock 1862 1 2 1,2 1864 1 2 2,3 1866 2 8 8 Hardin 1862 3 9, 10 10-12 1864 2 7 6-8 1866 4 17 17 Harlan 1862 2 5, 6 5, 6 1864 5 18 18, 19 1866 8 - - (not found) Harrison 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Hart 1862 1 2 1,2 1864 2 7 6-8 1866 3 14 14 Henderson 1862 1 2 1,2 1864 1 2 2,3 1866 2 8 8 Henry 1862 3 9, 10 10-12 1864 3 13 12,13 1866 5 20 20 Hickman 1862 1 2 1,2 1864 1 3 2,3 1866 1 4 4 Hopkins 1862 1 2 1,2 1864 1 2 2,3 1866 2 8 8 Jackson 1862 2 5, 6 5,6 1864 5 18 18,19 1866 8 - - (not found) Jefferson 1862 3 9, 10 10-12 1864 3 13 12, 13 1866 5 20 20 Jessamine 1862 4 15, 16 15,16 1864 5 18 18, 19 1866 7 23 23 Johnson 1862 2 5, 6 5, 6 1864 6 21 21 1866 9 24 24 Kenton 1862 4 15, 16 15, 16 1864 4 17 17 1866 6 22 22 Madison 1862 2 5, 6 5, 6 1864 5 18 18, 19 1866 8 - - (not found) Magoffin 1862 2 5, 6 5, 6 1864 6 21 21 1866 9 24 24 Marion 1862 3 9, 10 10-12 1864 2 7 6-8 1866 4 17 17 Marshall 1862 1 2 1, 2 1864 1 3 2, 3 1866 1 4 4 Mason 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Meade 1862 3 9,10 10-12 1864 2 7 6-8 1866 4 17 17 Mercer 1862 3 9, 10 10-12 1864 5 18 18, 19 1866 7 23 23 Metcalfe 1862 1 2 1, 2 1864 2 7 6-8 1866 3 14 14 Monroe 1862 1 2 1, 2 1864 2 7 6-8 1866 3 14 14 Montgomery 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Morgan 1862 4 15, 16 15, 16 1864 6 21 21 1866 9 24 24 Muhlenberg 1862 1 2 1,2 1864 1 2 2,3 1866 2 8 8 ========= PART THREE ======================================================================= List of KY counties (N-Z) from NAR records originally compiled by Clarence F. Lyons. Note: - = not found in records Annual Monthly and County District Lists Special Lists Nelson 1862 3 9,10 10-12 1864 2 7 6-8 1866 4 17 17 Nicholas 1862 4 15,16 15,16 1864 5 18 18,19 1866 7 23 23 Ohio 1862 1 2 1,2 1864 1 3 2,3 1866 2 8 8 Oldham 1862 3 9,10 10-12 1864 3 13 12,13 1866 5 20 20 Owen 1862 4 15,16 15,16 1864 3 13 12,13 1866 5 20 20 Oswsley 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Pendelton 1862 4 15,16 15,16 1864 4 17 17 1866 6 22 22 Perry 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Pike 1862 2 5,6 5,6 1864 6 21 21 1866 9 24 24 Powell 1862 4 15,16 15,16 1864 6 21 21 1866 9 24 24 Pulaski 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Rockcastle 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Rowan 1862 4 15,16 15,16 1864 6 21 21 1866 9 24 24 Russell 1862 2 5,6 5,6 1864 2 7 6-8 1866 3 14 14 Scott 1862 4 15,16 15,16 1864 5 18 18,19 1866 7 23 23 Shelby 1862 3 9,10 10-12 1864 2 7 6-8 1866 4 17 17 Simpson 1862 1 2 1,2 1864 2 7 6-8 1866 3 14 14 Spencer 1862 3 9,10 10-12 1864 2 7 6-8 1866 4 17 17 Taylor 1862 2 5,6 5,6 1864 2 7 6-8 1866 4 17 17 Todd 1862 1 2 1,2 1864 2 7 6-8 1866 3 14 14 Trigg 1862 1 2 1,2 1864 1 3 2,3 1866 1 4 4 Trimble 1862 4 15,16 15,16 1864 4 17 17 1866 6 22 22 Union 1862 1 2 1,2 1864 1 3 2,3 1866 1 4 4 Warren 1862 1 2 1,2 1864 2 7 6-8 1866 3 14 14 Washington 1862 3 9,10 10-12 1864 2 7 6-8 1866 4 17 17 Wayne 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Webster 1862 1 2 1,2 1864 1 3 2,3 1866 1 4 4 Whitley 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Wolfe 1862 2 5,6 5,6 1864 5 18 18,19 1866 8 - - Woodford 1862 4 15,16 15,16 1864 5 18 18,19 1866 7 23 23 ========= PART FOUR ========================================================================= In part 4 of the discussion of IRS Civil War records I will list the FHC film number (24 reels) by district and year. To locate records for a county you will need to determined the district number that the county was in for that year (Parts 2 & 3) and then identify which FHC microfilm corresponds to the district, year, and type of record (annual, monthly, special, or special income tax) you need. District 1 - 1491176 <--(this is the FHC film number) Monthly and special lists, Nov. 1862 - Dec 1863 District 1 - 1491177 Monthly and special lists, Jan. - May 1864 Annual Lists, 1864 Monthly and special lists, July - Sept. 1864 Monthly and special lists, Oct. - Dec. 1864 District 1 - 1491178 Annual lists, 1865 Monthly and special lists 1865 District 1 - 1491179 Monthly lists, Jan. - May 1866 Annual lists, 1866 Monthly lists, June - Dec. 1866 District 2 - 1491180 Monthly lists, Dec. 1862 - Apr. 1863 Annual Lists, 1863 Monthly and special lists, June- Dec. 1863 District 2 - 1491181 Annual lists, 1864 Monthly lists, 1864 Special lists, Sept. 1864 Special income tax lists, 1864 Special lists, Oct. - Dec. 1864 District 2 - 1491182 Annual lists, 1865 Monthly lists, 1865 Special lists, 1865 District 2 - 1491183 Annual lists, 1866 Monthly and special lists, 1866 District 3 - 1491184 Annual lists, 1863 District 3 - 1491185 Annual lists, 1864 Special income tax lists, 1864 District 3 - 1491186 Monthly lists, Nov. 1862 - Aug. 1863 Monthly and special lists, Nov. 1862 - June 1863 District 3 - 1491187 Special lists, July - Dec. 1864 District 3 - 1491188 Annual lists, 1865 Monthly lists, 1865 Special lists, 1865 District 3 - 1491189 Annual lists, 1866 Monthly lists Mar.-Dec. 1866 District 4 - 1491190 Annual lists, 1862 Monthly lists, 1863 Annual lists, 1863 Monthly lists (various divisions) Jan. July 1863 District 4 - 1491191 Annual lists, 1864 Monthly and special lists, Jan.-Oct. 1864 Special income tax lists, 1864 District 4 - 1491192 Annual lists, 1865 Monthly lists, 1865 Special lists, 1865 Annual lists, 1866 Monthly lists, 1866 District 5 - 1491193 Annual lists, 1865 Special income tax lists, 1864 District 5 - 1491194 Monthly and special lists, Oct. 1864 - Dec. 1865 District 5 - 1491195 Annual lists, 1866 Monthly lists, 1866 District 6 - 1491196 Annual lists, 1865 Monthly and special lists, Oct. 1864- Dec. 1865 District 6 - 1491197 Annual lists 1866 Monthly and special lists, Mar. - Dec. 1866 District 7 - 1491198 Annual lists, 1866 Monthly and special lists, 1866 District 8 - NO RECORDS FOUND FOR DISTRICT 8 District 9 - 1491199 Annual lists, 1866 Monthly lists, 1866 Please note that there are damaged, missing, and misfiled records. Professor Dennis R. Short Purdue University 1419 Knoy Hall, Room 363 W. Lafayette, IN 47907-1419 Voice: (765) 494-6457 Fax: (765) 494-9267 E-Mail: drshort@tech.purdue.edu