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West Virginia Internal Revenue Lists

 Collection
Collection Number: A&M 3056

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 Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress. The act was officially terminated in 1873 when the offices of assessors and their district assistants were abolished.

Dates

  • Creation: 1862-1866

Creator

Language of Materials

English

Conditions Governing Access

No special access restriction applies.

Conditions Governing Use

Permission to publish or reproduce is required from the copyright holder. For more information, please see the Permissions and Copyright page on the West Virginia and Regional History Center website.

Extent

0 Linear Feet (Summary: 4 reels)

Physical Location

West Virginia and Regional History Center / West Virginia University / 1549 University Avenue / P.O. Box 6069 / Morgantown, WV 26506-6069 / Phone: 304-293-3536 / Fax: 304-293-3981 / URL: https://wvrhc.lib.wvu.edu/

Title
West Virginia Internal Revenue Lists, 1862-1866
Author
Staff of the West Virginia & Regional History Center
Description rules
Describing Archives: A Content Standard
Language of description
English
Script of description
Code for undetermined script
Language of description note
English

Repository Details

Part of the West Virginia and Regional History Center Repository

Contact:
1549 University Ave.
P.O. Box 6069
Morgantown WV 26506-6069 US
304-293-3536