National Archives at Chicago

Internal Revenue Service

To raise funds for the Civil War, Congress passed the Internal Revenue Act in 1862, creating the Bureau of Internal Revenue and establishing how to collect taxes. The Revenue Act implemented a combination of excise taxes on goods, license fees on various professions, and the nation’s first progressive income tax.

In 1862, the Commissioner of Internal Revenue divided each state and territory not in rebellion into collection districts. States that seceded began being taxed as soon as Union troops established control. There could be as few as one district and no more than the number of congressional representatives. These districts collected income taxes until the expiration of the Civil War tax in 1872, though some of these taxes continued to be collected until 1874.

The government continued to collect taxes on certain businesses and goods sold, particularly liquor and tobacco. In 1895, the Supreme Court ruled income tax unconstitutional. The 16th Amendment was ratified in 1913, affirming the constitutionality of income tax.

In 1953, the agency reorganized and was renamed the Internal Revenue Service.


Bureau of Internal Revenue Records, 1862-1953

Internal Revenue Service Records, 1953-2001


Bureau of Internal Revenue Records, 1862-1953

In 1862, the Commissioner of Internal Revenue divided each state and territory not in rebellion into collection districts. States that seceded began being taxed as soon as Union troops established control. There could be as few as one district and no more than the number of congressional representatives. Assessors from each district created Tax Assessment Lists to keep track of taxes owed and paid. The lists are further broken down by Annual, Monthly, and Special lists.*

For more information about Tax Assessment Lists, see the article here.

Annual:

Beginning in 1862, Americans paid: 3% tax on income over $600 and 5% tax on income over $10,000. In 1864 the rates increased and the ceiling dropped so that Americans now paid: 5% tax on income over $600 and 10% tax on income over $5000.

Annual Licenses were required for Bankers, tobacconists, jugglers, confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soap makers, coal and oil distillers, peddlers, apothecaries, photographers, lawyers, and physicians.
Hotels, inns, and taverns were classified according to the annual rent or estimated rent, from a first-class establishment with a yearly rental of $10,000 to an eighth-class hotel with a yearly rental of less than $100, and charged license fees of from $200 to $5 accordingly. Eating houses paid $10 per year for a license, theaters $100, and circuses $50.Bowling alleys and billiard rooms paid according to the number of alleys or tables belonging to or used in the building to be licensed. Stamp duties were imposed on legal and business documents and on medicines, playing cards, and cosmetics.

Monthly:

Monthly specific (or fixed) and ad valorem (a percentage of the market value) duties were placed on articles and products ranging from ale to zinc. Monthly taxes were levied on gross receipts of transportation companies; interest paid on bonds; surplus funds accumulated by financial institutions and insurance companies; gross receipts from auction sales; and sales of slaughtered cattle, hogs, and sheep.

Special:

Special lists were used to supplement the incomplete annual and monthly lists and included taxes that the assessors deemed “special.” If you are unable to find the individual you are looking for in the regular monthly or annual lists, which will be discussed in my greater detail in a moment, don't forget to look for and check the Special Lists, often found attached to the monthly lists.

Minimal assessment lists exist for the post-1871 excise taxes. NARA also holds some income tax assessment lists post-16th Amendment. The revenue act of 1913 imposed a 1% income tax on those who made over $3000 or couples who made over $4000. This only impacted less than 1% of the population, far less than the Civil War tax had. During the late nineteenth and early twentieth centuries, the Bureau of Internal Revenue collection districts consolidated and shifted.

 

*Note: For some states, these records are arranged as one series per District and for others they are arranged as a single series per state depending on how the organization maintained the records. For states where the Civil War Assessment Lists are a single series, the finding aid includes a box list.

Generally, the Civil War Assessment Lists 1862-1866 are available online, on microfilm, or at the National Archives at Kansas City.


Illinois Districts
Indiana Districts
Michigan Districts
Minnesota Districts
Ohio Districts
Wisconsin Districts


Illinois Districts

The First District was headquartered in Chicago and initially had jurisdiction over Cook County. By 1920, many Illinois Districts had been consolidated into the First District and it had jurisdiction over the counties of Boone, Bureau, Carroll, Cook, Dekalb, DuPage, Grundy, Henderson, Henry, Jo Daviess, Kane, Kankakee, Kendall, Knox, Lake, La Salle, Lee, McHenry, Marshall, Mercer, Ogle, Peoria, Putnam, Rock Island, Stark, Stephenson, Warren, Whiteside, Will, and Winnebago. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Second District was headquartered in Rockford and had jurisdiction over the counties of Lake, McHenry, Boone, Winnebago, De Kalb, and Kane. The Second District consolidated with the First District on July 1, 1887.

The Third District was headquartered in Prophetstown and had jurisdiction over the counties of Jo Daviess, Stephenson, Carroll, Ogle, Lee, and Whiteside. The Third District consolidated into the Second District on August 1, 1883.

The Fourth District was headquartered in Monmouth and had jurisdiction over the counties of Adams, Hancock, Warren, Henderson, Mercer, and Rock Island. The Fourth District consolidated with the Fifth and Eighth Districts on July 1, 1887.

The Fifth District was headquartered in Peoria and had jurisdiction over the counties of Peoria, Knox, Stark, Henry, Marshall, Putnam, and Bureau. The Fifth District consolidated with the First District on August 1, 1919.

The Sixth District was headquartered in Ottawa and had jurisdiction over the counties of La Salle, Grundy, Kendall, Du Page, Will, and Kankakee. The Sixth District Consolidated into the Second District on January 1, 1876.

The Seventh District was headquartered in Paris and had jurisdiction over the counties of Macon, Piatt, Champaign, Douglas, Moultrie, Coles, Cumberland, Edgar, Vermilion, Iroquois, and Ford. The Seventh District of Illinois was consolidated with the Eighth District of Illinois.

The Eighth District was headquartered in Bloomington and had jurisdiction over the counties of Sangamon, Logan, De Witt, McLean, Tazewell, Woodford, and Livingston. By 1920, many Illinois districts had been consolidated into the Eighth District and it had jurisdiction over the additional counties of Adams, Alexander, Bond, Brown, Calhoun, Cass, Champaign, Christian, Clark, Clay, Clinton, Coles, Crawford, Cumberland, Douglas, Edgar, Edwards, Effingham, Fayette, Ford, Franklin, Fulton, Gallatin, Greene, Hamilton, Hancock, Hardin, Iroquois, Jackson, Jasper, Jefferson, Jersey, Johnson, Lawrence, McDonough, Macon, Macoupin, Madison, Marion, Mason, Massac, Menard, Monroe, Montgomery, Morgan, Moultrie, Perry, Piatt, Pike, Pope, Pulaski, Randolph, Richland, St. Clair, Saline, Sangamon, Schuyler, Scott, Shelby, Union, Vermilion, Wabash, Washington, Wayne, White, and Williamson. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Ninth District was headquartered in Canton and had jurisdiction over the counties of Fulton, Mason, Menard, Cass, McDonough, Schuyler, Brown, Pike. The Ninth District consolidated into the Fourth District on January 20, 1876.

The Tenth District was headquartered in Winchester and had jurisdiction over the counties of Morgan, Scott, Calhoun, Jersey, Greene, Macoupin, Montgomery, Bond, Christian, and Shelby. The Tenth District consolidated with the Fourth and Thirteenth Districts on October 2, 1876.

The Eleventh District was headquartered in Centralia and had jurisdiction over the counties of Marion, Fayette, Clay, Richland, Jasper, Clark, Crawford, Wayne, Lawrence, Hamilton, Franklin, Jefferson, and Effingham. The Eleventh District was consolidated into the Thirteenth District on January 1, 1876.

The Twelfth District was headquartered in Belleville and had jurisdiction over the counties of Saint Clair, Madison, Clinton, Washington, Randolph, and Monroe. The Twelfth District was consolidated into the Tenth District on January 1, 1876.

The Thirteenth District was headquartered in Tamarawa and had jurisdiction over the counties of Alexander, Pulaski, Union, Johnson, Williamson, Jackson, Perry, Massac, Pope, Hardin, Saline, Gallatin, White, Wabash, and Edwards. The Thirteenth District consolidated with the Eighth on August 1, 1919.

Illinois Series
District Headquarters Series Title Date Range NAID
Illinois District 1 Chicago, IL Tax Assessment Lists 1871-1874 70187052
Illinois District 2 Rockford, IL Tax Assessment Lists 1868-1874 70187072
Illinois District 3 Prophetstown, IL Tax Assessment Lists 1867-1874 70187076
Illinois District 4 Monmouth, IL Tax Assessment Lists 1867-1874 70187080
Illinois District 5 Peoria, IL Tax Assessment Lists 1867-1874 70187081
Illinois District 6 Ottawa, IL Tax Assessment Lists 1867-1874 70187082
Illinois District 7 Paris, IL Tax Assessment Lists 1867-1874 70187090
Illinois District 8 Bloomington, IL Tax Assessment Lists 1867-1874 70187096
Illinois District 9 Canton, IL Tax Assessment Lists 1866-1874 70187153
Illinois District 10 Winchester, IL Tax Assessment Lists 1867-1874 70187171
Illinois District 11 Centralia, IL Tax Assessment Lists 1867-1874 70252337
Illinois District 12 Belleville, IL Tax Assessment Lists 1868-1874 70252338
Illinois District 13 Tamarawa, IL Tax Assessment Lists 1867-1874 70252344
Illinois District 3 Sterling, IL Correspondence Received 1866-1867 7585080
Illinois District 1 Chicago, IL Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 73981785
Illinois District 1 Chicago, IL List of Businesses and Corporate Taxpayers 1917-1918 73982360
Illinois District 1 Chicago, IL Regular Business Tax Assessment Lists 1899-1917 73928550
Illinois District 1 Chicago, IL Special Excise Tax Assessment Lists 1910-1917 73981779
Illinois District 1 Chicago, IL Income Tax Assessment Lists 1918-1919 73280862
Illinois District 1 Chicago, IL Daily Record of Collections 1917-1918 73975328
Illinois District 1 Chicago, IL Tax Assessment Lists for Various Divisions 1917-1924 73977754
Illinois District 1 Chicago, IL Record of Taxpayers Leaving the United States 1932-1937 73975317
Illinois District 13 East St. Louis, IL Record of Registry and Payment of Special Tax 1914-1916 71998932
Illinois District 13 East St. Louis, IL Regular Business Tax Assessment Lists 1908-1917 71998966
Illinois District 13 East St. Louis, IL Corporate Special Excise and Income Tax Assessment Lists 1910-1917 72012475
Illinois District 13 East St. Louis, IL Sales Tax Division Assessment Lists 1917 71998908
Illinois District 13 East St. Louis, IL Tax Assessment Lists [Various Divisions] 1917 71998972
Illinois District 13 East St. Louis, IL Daily Record of Collections 1913-1917 71992086
Illinois District 13 East St. Louis, IL Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 72012501
Illinois District 13 East St. Louis, IL List of Corporations, Joint Stock Companies, Associations and Insurance Companies Subject to Special Excise Tax 1910 72014173
Illinois District 13 East St. Louis, IL Records of Suits and Proceedings for Violations of Internal Revenue Laws 1906-1912 71974402
Illinois District 13 East St. Louis, IL Records of Claims for Abatement and Refunding of Taxes 1905-1917 71976717
Illinois District 13 East St. Louis, IL Registers of Disbursing Officers' Checks 1914-1919 71998939
Illinois District 5 Peoria, IL Corporation Special Excise and Income Tax Assessment Lists 1910-1918 72055687
Illinois District 5 Peoria, IL Tax Assessment Lists [Various Divisions] 1916-1919 72280984
Illinois District 5 Peoria, IL Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1919 72055682
Illinois District 8 Springfield, IL Regular Business Tax Assessment Lists 1912-1917 72017337
Illinois District 8 Springfield, IL Corporation Special Excise Tax Assessment Lists 1910-1917 72017372
Illinois District 8 Springfield, IL Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 72017330
Illinois District 8 Springfield, IL Tax Assessment Lists [Various Divisions] 1917-1918 72017331
Illinois District 8 Springfield, IL Daily Record of Collections 1913-1917 72017378
Illinois District 8 Springfield, IL Collector's Record of Bonded Spirits Exported 1916-1918 72018371

Indiana Districts

The First District was headquartered in Vincennes and had jurisdiction over the counties of Daviess, Dubois, Gibson, Knox, Martin, Pike, Posey, Spencer, Vanderburgh, and Warrick. The First District consolidated with the Sixth on October 2, 1876.

The Second District was headquartered in New Albany and had jurisdiction over the counties of Clark, Crawford, Floyd, Harrison, Orange, Perry, Scott, and Washington. The Second District was consolidated with the Sixth on October 2, 1876.

The Third District was headquartered in Columbus and had jurisdiction over the counties of Bartholomew, Brown, Jackson, Jennings, Jefferson, Lawrence, Monroe, and Switzerland. The Third District was consolidated with the Second on January 1, 1876.

The Fourth District was headquartered in Lawrenceburg and had jurisdiction over the counties of Dearborn, Decatur, Franklin, Ohio, Ripley, and Rush. The Fourth District was consolidated with the Sixth on October 2, 1876.

The Fifth District was headquartered in Muncie and had jurisdiction over the counties of Delaware, Fayette, Henry, Randolph, Union, and Wayne. The Fifth District was consolidated with the Eleventh District on October 1, 1875.

The Sixth District was headquartered in Indianapolis and had jurisdiction over the counties of Hancock, Hendricks, Johnson, Marion, Morgan, and Shelby. The Sixth District was renamed District of Indiana May 13, 1920.  It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.  1953

The Seventh District was headquartered in Terre Haute and had jurisdiction over the counties of Clay, Greene, Owen, Parke, Putnam, Sullivan, Vermillion, and Vigo.  The Seventh District was consolidated with the Sixth on August 1, 1919.

The Eighth District was headquartered in Lafayette and had jurisdiction over the counties of Boone, Carroll, Clinton, Fountain, Tippecanoe, Montgomery, and Warren. The Eighth District was consolidated with the Sixth District on January 1, 1876.

The Ninth District was headquartered in Logansport and had jurisdiction over the counties of Benton, Cass, Fulton, Jasper, Lake, La Porte, Marshall, Miami, Pulaski, Porter, Stark, St. Joseph, White, and Newton. The Ninth District was consolidated with the Tenth District on January 1, 1876.

The Tenth District was headquartered in Fort Wayne and had jurisdiction over the counties of Allen, De Kalb, Elkhart, Kosciusko, La Grange, Noble, Steuben, and Whitley. The Tenth District was consolidated with the Eleventh on August 7, 1883.

The Eleventh District was headquartered in Noblesville and had jurisdiction over the counties of Adams, Blackford, Grant, Hamilton, Howard, Huntington, Jay, Madison, Tipton, Wabash, and Wells. Eleventh District was consolidated with the Sixth on July 1, 1887.

Indiana Series
District Series Title Date Range NAID
Indiana Districts 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 Tax Assessment Lists 1866-1873 68887808
Indiana District 4, Lawrenceburg Bonded Goods Tax Assessment Lists 1866-1868 74236317

Michigan Districts

The First District was headquartered in Detroit and had jurisdiction over the counties of Wayne. The title of the First District changed to District of Michigan on February 1, 1927. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Second District was headquartered in St. Joseph and had jurisdiction over the counties of Branch, St. Joseph, Cass, Berrien, Kalamazoo, Van Buren, and Allegan. The Second District consolidated with Third District on September 20, 1876.

The Third District was headquartered in Marshall and had jurisdiction over the counties of Washtenaw, Jackson, Calhoun, Eaton, Ingham, Lenawee, Monroe, and Hillsdale. The Third District was consolidated with First and Fourth Districts on August 7, 1883.

The Fourth District was headquartered in Grand Rapids and had jurisdiction over the counties of Barry, Ionia, Kent, Ottawa, Montcalm, Muskegon, Oceana, Newaygo, Lake, Mecosta, Mason, Manistee, Grand Traverse, Leelenaw, Manitou, Osceola, Emmet, Antrim, Wexford, Missaukee, Kalcaska, and Cheboygan. Parts of the Fourth District were consolidated with the First District on August 7, 1883. The remained of the Fourth District was consolidated with the First District on February 1, 1927.

The Fifth District was headquartered in Romeo and had jurisdiction over the counties of Livingston, Oakland, Macomb, St. Clair, Lapeer, and Sanilac. The Fifth District consolidated with First District on March 1, 1877

The Sixth District was headquartered in Flint and had jurisdiction over the counties of Clinton, Shiawassee, Genesee, Gratiot, Saginaw, Tuscola, Huron, Isabella, Midland, Bay, Gladwin, Clare, Roscommon, Ogemaw, Iosco, Alcona, Oscoda, Crawford, Otsego, Montmorency, Alpena, Presque Isle, Mackinaw, Delta, Chippewa, Marquette, Schoolcraft, Houghton, Ontonagon, Bleecker, Keweenaw, and Menomonee. The Sixth District consolidated with the First District on August 7, 1883.

Michigan Series
District Headquarters Series Title Date Range NAID
Michigan Districts 1, 2, 3, 4, 5, and 6 Michigan Tax Assessment Lists 1862-1874 69728870
Michigan District 1 Detroit, MI Regular Business Tax Assessment Lists 1870-1917 73982450
Michigan District 1 Detroit, MI Rosters of Officers and Employees 1898-1928 73985457
Michigan District 1 Detroit, MI List of Corporations, Joint Stock Companies, Associations, and Insurance Companies Subject to Special Excise Tax 1909-1916 73985452
Michigan District 1 Detroit, MI Records of Suits and Proceedings for Violations of Internal Revenue Service Laws 1909-1921 74033308
Michigan District 1 Detroit, MI Corporation Special Excise and Income Tax Assessment Lists 1910-1917 74033113
Michigan District 1 Detroit, MI Daily Record of Collections 1913-1917 73985448
Michigan District 1 Detroit, MI Record of Claims for Abatement and Refunding of Taxes 1913-1921 74033166
Michigan District 1 Detroit, MI Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 74026853
Michigan District 1 Detroit, MI Tax Assessment Lists for Various Divisions 1917 74003229
Michigan District 1 Detroit, MI Income Tax Assessment Lists 1918-1919 74033101
Michigan District 4 Grand Rapids, MI Corporation Special Excise Tax Assessment Lists 1910-1918 74033339
Michigan District 4 Grand Rapids, MI Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 74033357
Michigan District 4 Grand Rapids, MI Consolidated Tax Assessment Lists 1917-1922 74033363
Michigan District 4 Grand Rapids, MI Income Tax Assessment Lists 1918-1919 74186958
Michigan District Detroit, MI Claims Adjustment Record 1928-1931 74197539
Michigan District Detroit, MI Processing Tax Claims 1936-1937 74197457

Minnesota Districts

The First District was originally headquartered in Mankato and had jurisdiction over the counties of Houston, Winona, Fillmore, Olmstead, Mower, Dodge, Freeborn, Steele, Waseca, Rice, Scott, Le Sueu, Faribault, Blue Earth, Nicollet, Sibley, Martin, Watonwan, Brown, Renville, Jackson, Cottonwood, Nobles, Murray, Pipe Stone, Redwood, and Rock. The First District was renamed the District of Minnesota on August 7, 1883 when it was consolidated with the Second District and the headquarters was relocated to St. Paul.

The Second District was headquartered in Anoka and had jurisdiction over the counties of Aiken, Anoka, Andy Johnson, Becker, Benton, Big Stone, Carlton, Carver, Cass, Chisago, Chippewa, Clay, Crow Wing, Dakota, Douglas, Goodhue, Hennepin, Isanti, Itasca, Kandiyohi, Kannabec, Lac qui Parle, Lake, Lincoln, Manomin, McLeod, Meeker, Mille Lacs, Monongalia, Morrison, Otter Tail, Pine, Polk, Ramsey, St. Louis, Sherburne, Stearns, Stevens, Traverse, Todd, Wabashaw, Washington, and Wright. The Second District was consolidated into the District of Minnesota (formerly the First District) on August 7, 1883. 

Minnesota Series
District Headquarters Series Title Date Range NAID
Minnesota District 1 Mankato, MN Tax Assessment Lists 1867-1874 68887718
Minnesota District 2 Anoka, MN Tax Assessment Lists 1867-1874 68887740

Ohio Districts

The First District was headquartered in Cincinnati. It had jurisdiction over the 1st, 2nd, 3rd, 4th, 5th, 7th, 9th, 10th, 11th, 13th, and 17th wards of Cincinnati and parts of Hamilton County. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Second District was headquartered in Cincinnati. It had jurisdiction over the 6th, 8th, 12th, 14th, 15th, and 16th wards of Cincinnati and parts of Hamilton County. It was consolidated into First District on April 1, 1871.

The Third District was headquartered in Dayton. It had jurisdiction over the counties of Montgomery, Preble, Butler, and Warren. It was consolidated into the Sixth District on August 1, 1883.

 The Fourth District was headquartered in Urbana. It had jurisdiction over the counties of Darke, Shelby, Logan, Champaign, and Miami. It was consolidated into the Tenth District on August 1, 1883.

The Fifth District was headquartered in Lima. It had jurisdiction over the counties of Van Wert, Mercer, Allen, Auglaize, Hardin, Hancock, and Wyandot. It was consolidated into the Fourth District on January 1, 1876.

The Sixth District was headquartered in Wilmington. It had jurisdiction over the counties of Clermont, Brown, Highland, Clinton. It was abolished by 1887.

 The Seventh District was headquartered in Columbus. It had jurisdiction over the counties of Greene, Clark, Madison, and Franklin. It was consolidated into the Eleventh District on July 25, 1883.

 The Eighth District was headquartered in Delaware. It had jurisdiction over the counties of Union, Delaware, Marion, Morrow, and Richland. It was consolidated into the Seventh District on January 5, 1876.

 The Ninth District was headquartered in Norwalk. It had jurisdiction over the counties of Crawford, Huron, Seneca, Erie, Sandusky, and Ottawa. It was consolidated into the Tenth District on January 1, 1876.

The Tenth District was headquartered in Toledo. It had jurisdiction over the counties of Wood, Putnam, Henry, Lucas, Paulding, Defiance, Fulton, and Williams. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Eleventh District was headquartered in Ironton, later in Columbus. It had jurisdiction over the counties of Adams, Scioto, Lawrence, Gallia, Jackson, and Vinton. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Twelfth District was headquartered in Circleville. It had jurisdiction over the counties of Pike, Ross, Hocking, Pickaway, Fairfield, and Perry. It was consolidated into the Eleventh District on January 1, 1876.

The Thirteenth District was headquartered in Zanesville. It had jurisdiction over the counties of Licking, Muskingum, Coshocton, and Knox. It was abolished on October 2, 1876.

The Fourteenth District was headquartered in Elyria. It had jurisdiction over the counties of Holmes, Ashland, Wayne, Medina, and Lorain. It was consolidated into the Thirteenth District on January 1, 1876.

The Fifteenth District was headquartered in Athens. It had jurisdiction over the counties of Mergis, Athens, Washington, Morgan, and Monroe. It was consolidated into the Eighteenth District on August 1, 1883.

The Sixteenth District was headquartered in Cambridge. It had jurisdiction over the counties of Gurnsey, Belmont, Noble, Harrison, and Tuscarawas. It was consolidated into the Fifteenth District on January 1, 1876.

The Seventeenth District was headquartered in New London. It had jurisdiction over the counties of Jefferson, Carroll, Columbiana, and Stark. It was consolidated into the Eighteenth District on January 1, 1876.

The Eighteenth District was headquartered in Cleveland. It had jurisdiction over the counties of Cuyahoga, Summit, and Lake. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Nineteenth District was headquartered in Ashtabula. It had jurisdiction over the counties of Geauga, Ashtabula, Trumbull, Portage, and Mahoning. It was consolidated into the Eighteenth District on January 1, 1876.

Ohio Series
District Headquarters Series Title Date Range NAID
Ohio District 1 Cincinnati, OH Tax Assessment Lists 1866-1873 65305147
Ohio District 2 Cincinnati, OH Tax Assessment Lists 1867-1871 65600385
Ohio District 3 Dayton, OH Tax Assessment Lists 1866-1873 66956518
Ohio District 4 Urbana, OH Tax Assessment Lists 1867-1874 66956623
Ohio District 5 Lima, OH Tax Assessment Lists 1867-1873 66956877
Ohio District 6 Wilmington, OH Tax Assessment Lists 1867-1874 66970563
Ohio District 7 Columbus, OH Tax Assessment Lists 1867-1874 66998167
Ohio District 8 Delaware, OH Tax Assessment Lists 1867-1874 67638870
Ohio District 9 Norwalk, OH Tax Assessment Lists 1867-1874 67644808
Ohio District 10 Toledo, OH Tax Assessment Lists 1867-1872 67784212
Ohio District 11 Portsmouth, OH Tax Assessment Lists 1867-1874 68008212
Ohio District 12 Circleville, OH Tax Assessment Lists 1867-1874 68097271
Ohio District 13 Zanesville, OH Tax Assessment Lists 1867-1874 68162435
Ohio District 14 Elyria, OH Tax Assessment Lists 1867-1870 68162683
Ohio District 15 Athens, OH Tax Assessment Lists 1867-1874 68173483
Ohio District 16 Cambridge, OH Tax Assessment Lists 1867-1874 68865229
Ohio District 17 New London, OH Tax Assessment Lists 1867-1874 68885691
Ohio District 18 Cleveland, OH Tax Assessment Lists 1867-1873 68885693
Ohio District 19 Ashtabula, OH Tax Assessment Lists 1867-1873 68885694
Ohio District 10 Toledo, OH Collectors' Record of Legacies and Distributive Shares 1899-1904 61966029
Ohio District 10 Toledo, OH Regular Business Tax Assessment Lists 1906-1912 61942017
Ohio District 10 Toledo, OH Corporation Excise Tax Assessment Lists 1910-1912 62000083
Ohio District 10 Toledo, OH Corporation Special Excise and Income Tax Assessment Lists 1913-1917 62493315
Ohio District 10 Toledo, OH Regular Business Tax Assessment Lists 1913-1917 62356327
Ohio District 10 Toledo, OH Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 62516543
Ohio District 10 Toledo, OH Assessment Lists of the Sales Tax Division 1917-1918 62535133
Ohio District 10 Toledo, OH Tax Assessment Lists of the Tobacco Division 1917-1919 62325986
Ohio District 10 Toledo, OH Tax Assessment Lists of the Miscellaneous Division 1917-1919 62576645
Ohio District 10 Toledo, OH Assessment Lists of the Estate Tax and Capital Stock Tax Division 1917-1919 62279646
Ohio District 10 Toledo, OH Tax Assessment Lists of the Distilled Spirits Division 1917-1919 62114875
Ohio District 11 Columbus, OH Regular Business Tax Assessment Lists 1906-1912 59414122
Ohio District 11 Columbus, OH Corporation Excise Tax Assessment Lists 1910-1912 59765049
Ohio District 11 Columbus, OH Regular Business Tax Assessment Lists 1913-1916 59850976
Ohio District 11 Columbus, OH Corporation Special Excise and Income Tax Assessment Lists 1913-1917

59814169

Ohio District 11 Columbus, OH Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1919 59904043

Wisconsin Districts

The First District was headquartered in Milwaukee. It had jurisdiction over the counties of Milwaukee, Waukesha, Walworth, Racine, and Kenosha. It was consolidated into the Second District, August 1, 1919.

The Second District was headquartered in Madison. It originally had jurisdiction over the counties of Rock, Jefferson, Dane, and Columbia. Eventually all other districts consolidated into the Second District. It was renamed the District of Wisconsin May 13, 1920.  It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service. 

The Third District was headquartered in Albany and had jurisdiction over the counties of Greene, La Fayette, Iowa, Grant, Crawford, Richland, and Sauk. It was consolidated into the Second District, July 1, 1871.

Created out of the old Districts Four and Five on July 1, 1887. The Third District established in 1872 had jurisdiction over counties of Ozaukee, Washington, Dodge, Fond du Lac, Sheboygan, Manitowoc, Calumet, Winnebago, Green Lake, Marquette, Waushara, Waupacca, Outagamie, Brown, Keewaunee, Door, Oconto, and Shawana. It was consolidated into the First District on July 1, 1887.

The Fourth District was headquartered in Beaver Dam. It had jurisdicton over the counties of Ozaukee, Washington, Dodge, Fond du Lac, and Sheboygan. On March 1, 1872 the Fourth and Fifth Districts were abolished and reformed into a new Third District.

The Fifth District was headquartered in Berlin. It had jurisdiction over the counties of Manitowoc, Calumet, Winnebago, Green Lake, Marquette, Waushara, Waupacca, Outagamie, Brown, Keewaunee, Door, Oconto, and Shawana. Consolidated with the Fourth District, March 1, 1872. On March 1, 1872 the Fourth and Fifth Districts were abolished and reformed into a new Third District.

The Sixth District had jurisdiction over the counties of La Crosse, Monroe, Juneau, Adams, Portage, Wood, Jackson, Trempealeau, Buffalo, Pepin, Pierce, St. Crois, Dunn, Eau Claire, Clark, Marathon, Chippewa, Barrow, Polk, Burnett, Douglas, Bayfield, Ashland, Vernon, and Barron. It was consolidated into the Second District, July 1, 1887.

Wisconsin Series
District Headquarters Series Title Date Range NAID
Wisconsin Collection District 1, 2, 3, 4, 5, and 6 Wisconsin Tax Assessment Lists 1867-1874 7405196
Wisconsin District 1 Milwaukee, WI Regular Business Tax Assessment Lists 1878-1917 74231251
Wisconsin District 1 Milwaukee, WI Corporation Special Excise Tax Assessment Lists 1910-1917 74231075
Wisconsin District 1 Milwaukee, WI Income Tax Assessment Lists for Individuals and Withholding Agents 1914-1917 74231079
Wisconsin District 1 Milwaukee, WI Tax Assessment Lists for Various Divisions 1917-1919 74231221
Wisconsin District 1 Milwaukee, WI Income Tax Assessment Lists 1918-1919 74617765
Wisconsin District 2 Madison, WI Regular Business Tax Assessment Lists 1871-1917 74222717
Wisconsin District 2 Madison, WI Corporation Special Excise and Income Tax Assessment Lists 1911-1917 74225317
Wisconsin District 2 Madison, WI Tax Assessment Lists for Various Divisions 1917-1919 74227856
Wisconsin District 2 Madison, WI Income Tax Assessment and Collection Lists for Individuals 1918-1919 74229837

Internal Revenue Service (IRS) Records, 1953-2001

During the reorganization of the agency in 1953, the still existing regional offices were consolidated into nine Internal Revenue Regions headquartered in Atlanta, Boston, Chicago, Cincinnati, Dallas, New York City, Omaha, Philadelphia, and San Francisco.

Another reorganization in 1964 further reduced the districts to seven and they were rebranded as the Central, Mid-Atlantic, Midwest, North Atlantic, Southeast, Southwest, and Western Offices.

In 1995 they were reorganized into four offices: the Northeast, Southeast, Midstates, and Western Offices.

IRS Series
District Headquarters Series Title Date Range NAID
Midwest District Chicago, IL Federal and State Tax Administrative Coordination Agreements 1961-1971 74236337
Indianapolis Division Indianapolis, IN Publications 1964-2001 74617736
Midwest District Chicago, IL Administrative Files 1953-1996 74615703

 

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