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Indiana Taxation

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Online Resources[edit | edit source]

Why Use Tax Records[edit | edit source]

By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

How to Use Tax Records for Indiana[edit | edit source]

County Level[edit | edit source]

Tax lists are often used as substitutes for missing census records. In Indiana, few lists survive from before 1843 when a record called the Tax Duplicate was required to be kept. These records are maintained by the county treasurer. The records are arranged by taxing unit, usually by township, town or city, then grouped, generally, alphabetically by last name. The lists mention the person assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels (property other than real estate), and the amount of the taxes. Some or all of these tax duplicates survive, but are usually in storage and are hard to access.

County Tax Lists. Some tax lists, from about 1843 to 1920, are on microfilm at the Family History Library. For example, the library has 57 rolls of Tippecanoe County tax records (1843–1876):

  • 1843-1876 Tax record, 1843-1876 The lists are arranged by township, by year, then by first letter of the surname. The lists mention the persons assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels, and the amount of the taxes.

State Level[edit | edit source]

List of Districts that counties have been put into for Tax purposes.

District 1: Davies, Dubois, Gibson, Knox, Martin, Pike, Posey, Spencer, Vanderburgh, Warrick
District 2: Clark, Crawford, Floyd, Harrison, Orange, Perry, Scott, Washington
District 3: Bartholomew, Brown, Jackson, Jeferson, Jennings, Lawrence, Monroe, Switzerland
District 4: Dearborn, Decatur, Franklin , Ohio, Riply, Rush
District 5: Delaware, Fayette, Henry, Randolph, Union Wayne
District 6: Hancock, Hendricks, Johnson, Marion, Morgan, Shelby
District 7: Green Owen, Parke, Putnam, Sullivan, Vermittion
District 8: Boone, Carroll, Clinton, Fountain, Montgomery, Tippecanoe, Warren
District 9. Benton, Cass Fulton, Jasper, Lake La Porte, Marshall, Newton,Porter, Pulaski, St. Joseph, Starke, White
District 10: Allen, De Kalb, Elkhart, Kosciusko, Lagrange, Noble,Steuben
District 11: Adams Blackford Grant Hamilton, Howard, Huntington, Jay Matison,Tipson, Wabash, Wells

Printed Tax Lists. Some books have been published that include tax lists. For example:

  • Indiana Tax Lists by Jane Eaglesfield. Two Volumes. N.p.: J.E.Darlington, 1990. (Family History Library book 977.2 R4d.) These volumes have tax lists from about 20 counties, from 1820 to the 1840s. See the FamilySearch Catalog description of this book for a listing of the counties. Each volume is indexed. (Worldcat has other locations listed for this book besides the Family History Library in Salt Lake City. Worldcat)

1886, 1890, and 1894 - Veterans Lists. County assessors used the tax lists of 1886, 1890, and 1894 to prepare lists of veterans. You can study the enrollment lists of those three years and see which veterans were on tax lists. There is a statewide index to the lists. See the War of 1812 portion of the Indiana Military Records for the Index to Indiana Enrollments of Soldiers, Their Widows and Orphans, 1886, 1890, and 1894. (short cut to page needed Indiana Muster, Pay and Receipt Rolls, War of 1812 once there, click on the vol. # in the small gold box to the right, there are 4 vols.)

  • 1861-1866 - Internal Revenue Assessment Lists for Indiana. National Archives Microfilm Publications, M765. Washington, DC: National Archives and Records Service General Services Administration, 1971. (Family History Library book 977.2 A1 no.24.) This describes the county, collection district number, and roll number of lists. It includes annual, monthly, and special lists.
Tax money bag.jpg

Tax Laws[edit | edit source]

Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. [1]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here

References[edit | edit source]

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