FamilySearch - United States Internal Revenue Assessment Lists, 1862-1874
Images of internal revenue assessment lists (annual, monthly and special) arranged by state and collection district. These records are the result of the Internal Revenue Act of July 1, 1862 authorizing the collection of monthly and annual taxes on goods, services, licenses, income and personal property. The assessments were used to raise money for the Civil War. This collection consists of multiple state NARA microfilm publications from Record Group 58 Records of the Internal Revenue Service. The tax assessments were organized by collection districts, which could cover any number of counties, part of a city or township, or part of a county. The boundaries of some districts changed part way through the civil war. “A guide for all counties” that distinguishes which records cover which localities is included for all States where more than one district is present and the guide was present in the images. Also, for the purposes of this browse, a county label has been included. Patrons researching any counties that became part of West Virginia should search in both Virginia (M793) and West Virginia (M795) for those records, regardless of date. Images for collection districts are found under every county included within the boundaries of the district in question. Hence, the same images are listed under multiple counties. Please note the NARA Roll Number and Description as this will prevent unintended multiple searches of the same images.