The National Archives at Fort Worth

Records of the Bureau of Agricultural Engineering | Series List

Records Available at the National Archives at Fort Worth

To fund the Civil War, an act of August 5, 1861 (12 Stat. 292) levied a direct tax on property and an income tax. The act also provided for a Commissioner of the Revenue and district collectors and assessors. While the Tax Act (12 Stat. 432) of July 1, 1862, repealed these taxes, it also created the basis of the modern internal revenue system, with an income tax and taxes on various commodities, businesses, products, and services. The direct tax commissions were discontinued in 1870, but collection of unpaid taxes continued (under district internal revenue collectors) until 1888.

The present Internal Revenue Service is responsible for the administration, assessment, and collection of all internal revenue taxes and the enforcement of all internal revenue laws, including the Federal Alcohol Administration Act, Liquor Enforcement Act of 1936, and the Federal Firearms Act.

Closely related records can be found in the following record groups: Record Group 39, Records of the Bureau of Accounts (Treasury); Record Group 217, Records of the United States General Accounting Office; Record Group 56, General Records of the Department of the Treasury; Record Group 60, General Records of the Department of Justice; Record Group 202, Records of the National War Labor Board (World War II); and Record Group 308, Records of the Tax Court of the United States.

See Appendix A for a list of Collection Districts.

Arkansas

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917 720072 58-AR1

Louisiana

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917 720138 58-LA1

Oklahoma

Series Title NARA ID Local Identifier
Assessment Lists, 1912 - 1917 720139 58-OK1

Texas

Assessment list for the period of 1865-1866 are reproduced on National Archives microfilm M-791. This publication is available on Familysearch.org and also available on Ancestry.com.

First Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1874 1680250 58-TX1
Schedules of Taxes Transferred, 1874 - 1874 1682798 58-TX8

Second Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1870 - 1917 1680715 58-TX2

Third Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917 1683233 58-TX3

Fourth Collection District

Appendix A

Arkansas (Divided into three collection districts July 13, 1866)

District 1

Counties of Arkansas, Conway, Craighead, Crittenden, Cross, Fulton, Greene, Independence, Izard, Jackson, Lawrence, Mississippi, Monroe, Phillips, Poinsett, Prairie, Randolph, Saint Francis, Searcy, Sharp, Van Buren, White, and Woodruff
District 2 Counties of Ashley, Bradley, Calhoun, Chicot, Columbia, Dallas, Desha, Drew, Grant, Hempstead, Hot Spring, Jefferson, Lafayette, Lincoln, Nevada, Ouachita, Pulaski, Saline, and Union
District 3 Counties of Benton, Boone, Carroll, Clark, Crawford, Franklin, Johnson, Little River, Madison, Marion, Montgomery, Newton, Perry, Pike, Polk, Pope, Scott, Sebastian, Sevier, Washington, and Yell

Louisiana (Divided into three collection districts June 22, 1865)

District 1 Parishes of Ascension, Jefferson, La Fourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helen, St. James, St. John Baptist, St. Tammany, Terre Bonne, and Washington
District 2 Parishes of Assumption, Avoyelles, Calcasieu, East Baton Rouge, East Feliciana, Grant, Iberville, La Fayette, Natchitoches, Point Coupee, Rapides, Sabine, St. Landry, St. Martin's, St. Mary's, Vermillion, Vernon, West Baton Rouge, and West Feliciana
District 3 Parishes of Bienville, Bossier, Caddo, Caldwell, Carroll, Catahoula, Claiborne, Concordia, De Soto, Franklin, Jackson, Madison, Morehouse, Ouachita, Red River, Richland, Tensas, Union, Webster, and Winn

Texas (Divided into four collection districts June5, 1865 but districts 1 and 2 were consolidated later)

District 1 Counties of Angelina, Brazoria, Brazos, Chambers, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Leon, Liberty, Madison, Nacogdoches, Newton, Orange, Polk, Robertson, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker
District 2 Counties of Atascosa, Austin, Bee, Calhoun, Cameron, Colorado, DeWitt, Dimmitt, Duval, Encinal, Fayette, Fort Bend, Frio, Goliad, Gonzales, Hidalgo, Jackson, Karnes, La Salle, Lavaca, Live Oak, Matagorda, Maverick, McMullin, Nueces, Refugio, San Patricio, Starr, Victoria, Washington, Webb, Wharton, Zapata, and Zavala
District 3 Counties of Archer, Bandera, Bastrop, Baylor, Bell, Bexar, Blanco, Bosque, Brown, Buchanan, Burleson, Burnet, Caldwell, Callahan, Clay, Coleman, Comal, Comanche, Concho, Cooke, Coryell, Dawson, Denton, Edwards, Eastland, El Paso, Erath, Falls, Guadalupe, Gillespie, Hamilton, Hardeman, Haskell, Hays, Hill, Jack, Johnson, Jones, Kendall, Kerr, Kimball, Kinney, Knox, Lampasas, Llano, Mason, McLennan, McCulloch, Medina, Menard, Milam, Montague, Palo Pinto, Parker, Presidio, Runnels, San Saba, Shackelford, Tarrant, Taylor, Throckmorton, Travis, Uvalde, Wichita, Wilbarger, Williamson, Wise, and Young
District 4 Counties of Anderson, Bowie, Cass, Cherokee, Collin, Dallas, Ellis, Fannin, Freestone, Grayson, Harrison, Henderson, Hopkins, Hunt, Kaufman, Lamar, Limestone, Marion, Navarro, Panola, Red River, Rusk, Smith, Titus, Upshur, Van Zandt, and Wood

 

 

 

 

 

 

 

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