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Record Group Number: 001025
Series/Collection Number: .S 2184
Creator: National Archives Microfilm Publications.
Title, Dates: Internal Revenue Assessment Lists for Alabama, 1865-1866.
Amount: 6.00 microfilm reel 35 mm.
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Biographical/Historical:     The Internal Revenue Assessment Lists were bound volumes of tax assessment lists for the four collection districts established for the State of Georgia.  The lists were created in 1865-1866 by the assessors and assistant assessors of the Internal Revenue.


    The Internal Revenue Act of July 1, 1862 was intended "to provide Internal Revenue to support the Government and to Pay Interest on the Public Debt."  Monthly specific and ad valorem duties were placed on products, articles, and manufactures.  Monthly taxes were levied on gross receipts of transportation companies; on interest paid on bonds, on gross receipts from auction sales; and on sales of slaughtered hogs, sheep, and cattle.  Annual licenses were required of all trades and occupations.  Annual duties were placed on carriages, yachts, and gold and silver plate.  Stamp duties were placed on legal and business documents, medical preparations, perfumes and cosmetics.  In addition, an annual tax was levied on all income over $600.
Summary:     The assessment lists are divided into three categories:  annual, monthly, and special.  The entries in the annual and monthly lists are for taxes assessed or collected in those periods.  The special lists augment incomplete annual or monthly lists. 


Finding Aids: Microfilm listing available.
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Location of Originals/Duplicates: Originals held by the National Archives and Records Administration, Washington, D. C.
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