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Pennsylvania Taxation

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''{{PA-sidebar}}{{breadcrumb| link1=[[United StatesGenealogy|United States]] &gt; | link2=[[United States Taxation|U.S. Taxation]]| link3=[[Pennsylvania, United States Genealogy|Pennsylvania]] | link4=| link5=[[Pennsylvania Taxation'' {{Adoption PARoots|Taxation]]}} <br>
Tax lists in [[Pennsylvania|Pennsylvania]] can help you establish where an ancestor lived prior to and between the federal censuses.
An early form == Online Resources ==*'''1703-1744''' - [https://www.familysearch.org/search/catalog/23383?availability=Family%20History%20Library ''Secretary of tax list is: the Land Office. Rent Rolls, 1703-1744.''] (item 2-indexes) '''**'''
Pennsylvania. *'''Secretary of the Land Office. Rent Rolls, 17031768-17441801''' - [http://search. (Family History Library {{FHL|1035090|film|dispancestry.com/search/db.aspx?dbid=films 1035090}} item 2 2497 Pennsylvania, Tax and {{FHL|1032840|film|disp=1032840}} items 1Exoneration, 1768-2.) These rolls have indexes which are excellent tools 1801] at Ancestry (Free<ref>May be used for locating those who owned land free at this timeFamily History Center. To locate a center near you, [https://familysearch. org/locations/centerlocator click here].</ref>/$)
*''The Pennsylvania Archives'1798'''(see the "- [[Pennsylvania Genealogy|http://search.ancestry.com/search/db.aspx?dbid=2060 Pennsylvania Genealogy"]] section of this site), 3rd seriesU.S. Direct Tax Lists, volumes 11-22, contains tax lists 1798] at Ancestry (Free<ref>May be used for varying years between 1765 and 1791free at Family History Center. To locate a center near you, for 14 of the 19 counties created by 1788[https://familysearch.org/locations/centerlocator click here]. Indexes are in volumes 27-29 of the series (Family History Library {{FHL|824436|film|disp=films 824436}}-37</ref>/$).
The eleven colonial counties are also indexed in John D. and Diane Stemmons, *''''''1798-1802'''Pennsylvania in 1780- [https: A Statewide Index //www.familysearch.org/search/catalog/362544?availability=Family%20History%20Library Impost books of the Collector of Circa 1780 Taxlists Customs at Philadelphia] also included Taxation (scroll down click on camera to open) *''(Salt Lake City, Utah'1815''' - [https: [Stemmons Publishing Co//www.familysearch.org/library/books/records/item/545392-redirection Tax records 1815 Pennsylvania], 1978; viewed only at a Family History Library {{FHL|974near you*'''1862-1918''' - [http://search.ancestry.com/search/db.8 R42p|dispaspx?dbid=book 9741264 U.S.8 R42p}}IRS Tax Assessment Lists, 1862-1918] at Ancestry (Free<ref>May be used for free at Family History Center. To locate a center near you, [https://familysearch.org/locations/centerlocator click here].</ref>/$)
The library has *'''1862-1874''' - [https://www.familysearch.org/search/catalog/574293?availability=Family%20History%20LibraryUnited States Internal Revenue Assessment Lists, 1862-1874] FamilySearch (once you know your District you can click on the following federal tax records: camera to open the area you want to look at on this link, there are 107 films) ''Link to Districts listed below under State level''<br><br>
United States. Secretary of the Treasury. {{Tip|'''**'United States Direct Tax of 1798: Tax Lists for the State of Pennsylvania''To view online images that are "locked" (as indicated by key over the camera) you must visit at a Family History Center or an Affiliate library. ( To locate the nearest one click here: [https://www.familysearch.org/locations/ Family History Center or a FamilySearch Affiliate Library {{FHL|351594|film|disp=films 351594]}}-617.)
United States== Why Use Tax Records ==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. Commissioner of Internal RevenueAuthorities determined wealth (real estate, or income) to be taxed. ''Internal Revenue Assessment Lists Taxes can be for Pennsylvaniapolls, 1862-1865''real and personal estate, or schools. (Family History Library {{FHL|1549103|film|disp=films 1549103}}-209.) <br>
The Family History Library has microfilm copies Tax record content varies and may include the name and residence of many county tax lists from county or state repositories. These lists often date from the creation taxpayer, description of the county real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and to the early 1800sfarm animals. An example is ''Pennsylvania, Comptroller General, Tax records usually are arranged by date and locality and Exoneration Lists, 1762-1801'' (on 29 Family History Library films beginning with {{FHL|295759|film|disp=295759}})are not normally indexed. Many of these may Tax records can be the same as those cited used in the Pennsylvania Archives aboveplace of missing land and census records to locate a person’s residence. person’s residence.<br>
An increasing number of web sites can also provide some tax lists. Try using a search engine with the Terms such as "Pennsylvania, Tax, and Lists".
== References How to Use Tax Records for Pennsylvania ==
 === County Level ===The Family History Library has microfilm copies of many county tax lists from county or state repositories. These lists often date from the creation of the county and to the early 1800s. An example is ''Pennsylvania, Comptroller General, Tax and Exoneration Lists, 1762-1801'' {{reflistFHL|60461|item}} . Many of these may be the same as those cited in the Pennsylvania Archives above.<br> *''Check the individual County pages on the wiki to see what tax records are at FamilySearch and online.'' *'''List of Microfilm copies''' of county records available at the State Archives ''by county'': [http://www.phmc.state.pa.us/bah/dam/rg/rg47m.htm Records of COUNTY GOVERNMENTS] Address listed below === State Level === *''1862-1866'' [https://www.familysearch.org/search/catalog/574293?availability=Family%20History%20Library Internal revenue assessment lists for Pennsylvania] Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster) <br> ''(once on page scroll down to district desired and click on camera to open)''<br> U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different. *'''1862-1874''' ''Internal Revenue Assessment Lists'' ''There are 107 films; Below each District on the left side of the page are other films below that gives Reports as A,M,S months and years.''  {||-| style="vertical-align:top; padding-right:10px"|*''DISTRICT'' 1 Philadelphia (Wards 2-6,11)*''DISTRICT'' 2 Philadelphia (Wards 1,7-10)*''DISTRICT'' 3 Philadelphia (Wards 12,13,16-19)*''DISTRICT'' 4 Philadelphia (Wards 14,15, 20,21,24)*''DISTRICT'' 5 Philadelphia (22,23,25) + Bucks County*''DISTRICT'' 6 Lehigh, Mongomery Counties*''DISTRICT'' 7 Chester, Delaware Counties*''DISTRICT'' 8 Berk County| style="vertical-align:top; padding-right:10px"|*''DISTRICT'' 9 Lancaster County*''DISTRICT'' 10 Lebanon, Schuylkill Counties*''DISTRICT'' 11 Carbon, Monroe, Northampton, Pike, Wayne Counties*''DISTRICT'' 12 Luzerne, includes present-day Lackawanna, Susquehanna counties*''DISTRICT'' 13 Bradford, Columbia, Montour, Sullivan, Wyoming counties*''DISTRICT'' 14 Dauphin, Juniata, Northumberland, Snyder, Union counties*''DISTRICT'' 15 Cumberland, Perry, York counties*''DISTRICT'' 16 None listed| style="vertical-align:top; padding-right:10px"|*''DISTRICT'' 17 Blair, Cambria, Huntingdon, Mifflin Counties*''DISTRICT'' 18 Centre, Clinton, Lycoming, Potter, Tioga counties*''DISTRICT'' 19 Cameron, Clearfield, Elk, Erie, Forest, Jefferson, McKean, Warren counties*''DISTRICT'' 20 Clarion, Crawford, Mercer, Venango counties*''DISTRICT'' 21 Fayette, Indiana, & Westmoreland counties*''DISTRICT'' 22 Allegheny, south of the Ohio River, including Neville Island*''DISTRICT'' 23 Allegheny, north of the Ohio River, Armstrong, Butler counties*''DISTRICT'' 24 Beaver, Greene, Lawrence, Washington counties|}   *'''1780''' - The eleven colonial counties are also indexed in John D. and Diane Stemmons, ''Pennsylvania in 1780: A Statewide Index of Circa 1780 Taxlists ''(Salt Lake City, Utah: [Stemmons Publishing Co.], 1978. {{FHL|104921|item|disp=FHL book 974.8 R42p}} This is only a film not digitized, check '''WorldCat''' for other locations for this film Books Published:*'''various years between 1765-1791''' The Pennsylvania Archives 3rd series, volumes 11-22, contains tax lists for varying years between 1765-1791, for 14 of the 19 counties created by 1788. Indexes are in volumes 27-29 of the series {{FHL|824436|item|disp=FHL films 824436-37}}  [https://www.phmc.pa.gov/Archives/Pages/default.aspx '''Pennsylvania State Archives''']<br>Address: 801 North 3rd Street<br>Harrisburg, PA 17102<br>Phone: (717) 783-3281<br>  [[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]] == Tax Laws ==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. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264 Creation of the IRA]</ref>*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here] What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars. == References ==<references/>
{{Place|Pennsylvania}}
[[Category: Pennsylvania, United States]][[Category:Pennsylvania|Taxation]]
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