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== Online Resources ==
 
== Online Resources ==
*'''0000-0000''' - [URL HERE NAME OF COLLECTION] at NAME OF WEBSITE (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>/$)
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*'''1862-1866''' [https://www.familysearch.org/search/catalog/577929?availability=Family%20History%20Library  Internal Revenue Assessment Lists for Iowa, 1862–1866] . <ref>  National Archives Microfilm Publications; M0766. Washington, DC: The National Archives, 1988.  {{FHL|577929|item|disp=FHL films 1534648–63.}} </ref>The records are arranged by districts. The taxes were levied on carriages, billiard tables, gold and silver plate (dishware), income in excess of $600, and some inheritance of personal property. The state was divided into six districts, which are described in the FamilySearch Catalog.
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*'''1862-1874'''    {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} Images only.
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*'''1934-1958'''    {{RecordSearch|2573700|Iowa, Old Age Tax Assistance Records, 1934-1958}} at [https://familysearch.org/search FamilySearch] — index
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=== County Level ===
 
=== County Level ===
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In Iowa tax records have been kept since 1834, when the first county was formed. Tax lists are often used as substitutes for missing census records. They are especially valuable because they are usually taken each year. They start about the time a county was created and records are generally kept in the county seat. They may include poll tax records, railroad tax books, taxable land lists, records of delinquent taxes, and road tax books. Some tax lists have been microfilmed and are at the Family History Library.
  
  
 
=== State Level ===
 
=== State Level ===
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From mid-March 1934 to 1936, an Old Age Assistance Tax was levied. These tax records often provide the person’s birth date and birthplace and full names of the parents (including the wife's maiden name). The persons listed were born between the 1850s and 1914. The lists only include persons who owned real estate or taxable personal property. The following source is an example of the records available:
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*Wayne County (Iowa). County Recorder. ''Old Age Assistance Records, 1934–1936''. <ref>  ''Old Age Assistance Records, 1934–1936'' Salt Lake City, Utah: Genealogical Society of Utah, 1990. {{FHL|571212|item|disp=FHL films 1653885–88}}. </ref>The records are alphabetical.
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Tax lists for Civil War times are found in:
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== Tax Laws ==
 
== Tax Laws ==
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[[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]]
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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. Many of the changes the state has made in the past to lower the local property tax required a shift in financial responsibility from the local governments to the state. 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.
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In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including Civil War costs.  After the Civil War, taxes were abolished until only a tax on liquor and tobacco remained in 1883.  An 1895 Supreme Court ruling declared that income tax was unconstitutional and led to the ratification of the sixteenth amendment in 1913 which states that Congress has the power to establish and collect taxes on incomes.  This was the beginning of our modern day taxes.
  
  
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<references/>
 
<references/>
  
== Online Resources ==
 
  
*'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} Images only.
 
*'''1934-1958''' - {{RecordSearch|2573700|Iowa, Old Age Tax Assistance Records, 1934-1958}} at [https://familysearch.org/search FamilySearch] — index
 
  
== Tax Records ==
 
  
In Iowa tax records have been kept since 1834, when the first county was formed. Tax lists are often used as substitutes for missing census records. They are especially valuable because they are usually taken each year. They start about the time a county was created and records are generally kept in the county seat. They may include poll tax records, railroad tax books, taxable land lists, records of delinquent taxes, and road tax books. Some tax lists have been microfilmed and are at the Family History Library.
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== Civil War Tax Lists ==
 
== Civil War Tax Lists ==
  
Tax lists for Civil War times are found in:
 
  
*United States. Bureau of Internal Revenue. ''Internal Revenue Assessment Lists for Iowa, 1862–1866''. <ref>  ''Internal Revenue Assessment Lists for Iowa, 1862–1866''.  National Archives Microfilm Publications; M0766. Washington, DC: The National Archives, 1988. {{FHL|577929|item|disp=FHL films 1534648–63.}} </ref>The records are arranged by districts. The taxes were levied on carriages, billiard tables, gold and silver plate (dishware), income in excess of $600, and some inheritance of personal property. The state was divided into six districts, which are described in the FamilySearch Catalog.
 
 
From mid-March 1934 to 1936, an Old Age Assistance Tax was levied. These tax records often provide the person’s birth date and birthplace and full names of the parents (including the wife's maiden name). The persons listed were born between the 1850s and 1914. The lists only include persons who owned real estate or taxable personal property. The following source is an example of the records available:
 
  
*Wayne County (Iowa). County Recorder. ''Old Age Assistance Records, 1934–1936''. <ref>  ''Old Age Assistance Records, 1934–1936'' Salt Lake City, Utah: Genealogical Society of Utah, 1990. {{FHL|571212|item|disp=FHL films 1653885–88}}. </ref>The records are alphabetical.
 
  
 
'''Resources'''
 
'''Resources'''
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Swierenga, Robert P. ''Acres for Cents: Delinquent Tax Auctions in Frontier Iowa''. Westport, Conn,: Greenwood, 1976
 
Swierenga, Robert P. ''Acres for Cents: Delinquent Tax Auctions in Frontier Iowa''. Westport, Conn,: Greenwood, 1976
  
== Family History Library ==
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Taxation records are listed in the Place Search of the[[The Family History Library|The FamilySearch Catalog]] under:  
 
Taxation records are listed in the Place Search of the[[The Family History Library|The FamilySearch Catalog]] under:  
  
::*IOWA - TAXATION <br>
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::*IOWA, [COUNTY] - TAXATION <br>
 
  
 
== References ==
 
== References ==

Revision as of 17:52, 14 June 2019

Iowa Wiki Topics
Iowa flag.png
Beginning Research
Record Types
Iowa Background
Ethnicity
Local Research Resources
Local Research Resources

The moderator for Iowa is familyjournals


Online Resources[edit | edit source]



Why Use Tax Records[edit | edit source]

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 Iowa[edit | edit source]

County Level[edit | edit source]

In Iowa tax records have been kept since 1834, when the first county was formed. Tax lists are often used as substitutes for missing census records. They are especially valuable because they are usually taken each year. They start about the time a county was created and records are generally kept in the county seat. They may include poll tax records, railroad tax books, taxable land lists, records of delinquent taxes, and road tax books. Some tax lists have been microfilmed and are at the Family History Library.


State Level[edit | edit source]

From mid-March 1934 to 1936, an Old Age Assistance Tax was levied. These tax records often provide the person’s birth date and birthplace and full names of the parents (including the wife's maiden name). The persons listed were born between the 1850s and 1914. The lists only include persons who owned real estate or taxable personal property. The following source is an example of the records available:

  • Wayne County (Iowa). County Recorder. Old Age Assistance Records, 1934–1936. [2]The records are alphabetical.

Tax lists for Civil War times are found in:




Tax Laws[edit | edit source]

Tax money bag.jpg

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. Many of the changes the state has made in the past to lower the local property tax required a shift in financial responsibility from the local governments to the state. 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.


In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including Civil War costs. After the Civil War, taxes were abolished until only a tax on liquor and tobacco remained in 1883. An 1895 Supreme Court ruling declared that income tax was unconstitutional and led to the ratification of the sixteenth amendment in 1913 which states that Congress has the power to establish and collect taxes on incomes. This was the beginning of our modern day taxes.


References[edit | edit source]

  1. National Archives Microfilm Publications; M0766. Washington, DC: The National Archives, 1988. FHL films 1534648–63.
  2. Old Age Assistance Records, 1934–1936 Salt Lake City, Utah: Genealogical Society of Utah, 1990. FHL films 1653885–88.




Civil War Tax Lists[edit | edit source]

Resources

Swierenga, Robert P. Acres for Cents: Delinquent Tax Auctions in Frontier Iowa. Westport, Conn,: Greenwood, 1976


Taxation records are listed in the Place Search of theThe FamilySearch Catalog under:


References[edit | edit source]