Difference between revisions of "Pennsylvania Taxation"

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Tax lists in [[Pennsylvania Genealogy|Pennsylvania]] can help you establish where an ancestor lived prior to and between the federal censuses.
 
  
An early form of tax list is:
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== Online Resources ==
  
Pennsylvania. ''Secretary of the Land Office. Rent Rolls, 1703-1744.'' {{FHL|23383|item|disp=FHL films 1035090 item 2}} and {{FHL|23383|item|disp=FHL film 1032840 items 1-2}} These rolls have indexes which are excellent tools for locating those who owned land at this time.
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*'''1703-1744'''  [https://www.familysearch.org/search/catalog/23383?availability=Family%20History%20Library ''Secretary of the Land Office. Rent Rolls, 1703-1744.''] (item 2-indexes) '''**Locked'''
  
''The Pennsylvania Archives''(see the "[[Pennsylvania Genealogy|Pennsylvania Genealogy"]] section of this site), 3rd series, volumes 11-22, contains tax lists for varying years between 1765 and 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}}
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*'''1768-1801''' [http://search.ancestry.com/search/db.aspx?dbid=2497 Pennsylvania, Tax and Exoneration, 1768-1801] 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 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}}
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*'''1798''' [http://search.ancestry.com/search/db.aspx?dbid=2060 Pennsylvania, U.S. Direct Tax Lists, 1798] 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>/$) 
  
1798 direct tax lists survive for much of the state:  
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*''''''1798-1802''' [https://www.familysearch.org/search/catalog/362544?availability=Family%20History%20Library Impost books of the Collector of Customs at Philadelphia] also included Taxation (scroll down click on camera to open)
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*'''1815''' [https://www.familysearch.org/library/books/records/item/545392-redirection Tax records 1815 Pennsylvania] viewed only at a Family History Library near you
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*'''1862-1918'''  [http://search.ancestry.com/search/db.aspx?dbid=1264 U.S. 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>/$)
  
*''United States Direct Tax of 1798: Tax Lists for the State of Pennsylvania.'' Digital version at [http://search.ancestry.com/search/db.aspx?dbid=2060 Ancestry] ($); {{FHL|290639|item|disp=FHL films 351594-617}}.
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*'''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 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. Commissioner of Internal Revenue. ''Internal Revenue Assessment Lists for Pennsylvania, 1862-1865.'' {{FHL|574293|item|disp=FHL films 1549103 (first of 107 films)}}  
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{{Tip|'''**''' This item/items are ''locked'' and can be viewed at a local Family History Center, once there click on the link, go to the county you are interested in, click on the camera icon to open. To locate a center near you, [https://familysearch.org/locations/centerlocator click here: Family History Locator.] Live too far away from a FHL try [https://www.familysearch.org/wiki/en/FamilySearch_Affiliate_Libraries#United_States FamilySearch Afiliate Libraries]}}
  
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'' {{FHL|60461|item}}. Many of these may be the same as those cited in the Pennsylvania Archives above.<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".  
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== Why Use Tax Records ==
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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.<br>
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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. person’s residence.
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== How to Use Tax Records for Pennsylvania ==
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=== County Level ===
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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'' {{FHL|60461|item}}. Many of these may be the same as those cited in the Pennsylvania Archives above.<br>
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*''Check the individual County pages on the wiki to see what tax records are at FamilySearch and on line.''
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*'''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
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=== State Level ===
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*'''1862-1874''' ''Internal Revenue Assessment Lists''
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Because there are ''24 Districts'' Too many to list here, the best way to find the District you want is to click on the following:
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[https://www.familysearch.org/ark:/61903/3:1:3QS7-99WS-CC5Q?i=1&wc=SD55-MKR%3A1380132103%2C387507201%2C387489501&cc=2075263 A research guide]  ''The Internal Revenue Assessment Lists for Districts is '''on pages 5-6''' with Roll numbers.  Pages 7-12 listing Roll Number, type of tax record, and Districts with date of lists.'' <br>
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Step 2. [https://www.familysearch.org/search/image/index?owc=https://www.familysearch.org/service/cds/recapi/collections/2075263/waypoints Click on Pennsylvania] from there you will have to
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find the roll that you want and browse.
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*'''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
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Books Published:
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*''''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}}
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[https://www.phmc.pa.gov/Archives/Pages/default.aspx Pennsylvania State Archives]<br>
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Address: 801 North 3rd Street<br>
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Harrisburg, PA 17102<br>
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Phone: (717) 783-3281<br>
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[[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]]
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== Tax Laws ==
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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 taxes were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
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*To learn more about the Internal Revenue Assessment Lists Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
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*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
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== References ==
 
== References ==
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<references/>
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{{reflist}}
 
  
 
{{Place|Pennsylvania}}  
 
{{Place|Pennsylvania}}  
 
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[[Category: Pennsylvania, United States]]
[[Category:Pennsylvania,_United_States|Taxation]]
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[[Category: Taxation]]

Revision as of 13:35, 7 November 2019

Pennsylvania Wiki Topics
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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. person’s residence.


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

County Level[edit | edit source]

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 FHL Collection. Many of these may be the same as those cited in the Pennsylvania Archives above.

  • Check the individual County pages on the wiki to see what tax records are at FamilySearch and on line.

State Level[edit | edit source]

  • 1862-1874 Internal Revenue Assessment Lists

Because there are 24 Districts Too many to list here, the best way to find the District you want is to click on the following: A research guide The Internal Revenue Assessment Lists for Districts is on pages 5-6 with Roll numbers. Pages 7-12 listing Roll Number, type of tax record, and Districts with date of lists.
Step 2. Click on Pennsylvania from there you will have to find the roll that you want and browse.


  • 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 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 films 824436-37


Pennsylvania State Archives
Address: 801 North 3rd Street
Harrisburg, PA 17102
Phone: (717) 783-3281


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 taxes were instituted on them. [4]

  • To learn more about the Internal Revenue Assessment Lists Collection click here
  • To learn more about the Civil War taxes click here


References[edit | edit source]

  1. May be used for free at Family History Center. To locate a center near you, click here.
  2. May be used for free at Family History Center. To locate a center near you, click here.
  3. May be used for free at Family History Center. To locate a center near you, click here.
  4. Creation of the IRA