West Virginia

Scope and Contents The tax assessment lists for the two collection districts established in West Virginia during the Civil War. It consists of (A) annual, (M) monthly and (S) special taxes and duties levied on income, property, trade and manufactured items. The lists are of two types corresponding to the contemporary categories of corporate and personal income taxes. Also the lists are somewhat incomplete because of a lack of standardization in regulations and enforcement measures. Soon after the Civil War...