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Nevada Taxation

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Nevada Wiki Topics
Beginning Research
Record Types
State Background
Local Research Resources

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 Nevada[edit | edit source]

County Level[edit | edit source]

The county courthouse where the property was located is the best place to search for tax records. The tax assessment rolls are also at the same place. The assessment rolls are published annually in the local newspapers and should be on file where the newspapers are currently held, either the actual newspaper or the microfilm. [1]

University of Nevada Library at Reno
1664 N. Virginia Street MS 322
Reno, NV 89557
Phone: (775) 784-4636
The University of Nevada Library at Reno has tax records for the territorial period.

State Level[edit | edit source]

Tax records for Nevada begin in the 1860's. These records are especially helpful for locating miners or other citizens who didn't own land but were required to pay a poll tax. Division of Archives and Records, holds duplicate assessment rolls for all counties (1891'92), and Ormsby County's assessment rolls (1862'1950). (listed below) [2]

Nevada State Library and Archives
Address: 100 N Stewart St
Carson City, NV 89701
Hours: Open ⋅ Closes 5PM
Phone: (775) 684-3360

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. [3]

  • 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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