West Virginia Internal Revenue Lists

Access and use

Location of collection:
West Virginia and Regional History Center
West Virginia & Regional History Center
West Virginia University
P.O. Box 6069
1549 University Avenue
Morgantown, WV 26506
Contact for questions and access:
POC: Lori Hostuttler
Phone: (304) 293-3536
Restrictions:

No special access restriction applies.

Terms of access:

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.

Preferred citation:

[Description and date of item], [Box/folder number], West Virginia Internal Revenue Lists, A&M 3056, West Virginia and Regional History Center, West Virginia University Libraries, Morgantown, West Virginia.

Summary

Extent:
0.58 Linear Feet Summary: 7 in. (4 reels of microfilm, 1.75 in. each)
Creator:
West Virginia
Language:
English .
Preferred citation:

[Description and date of item], [Box/folder number], West Virginia Internal Revenue Lists, A&M 3056, West Virginia and Regional History Center, West Virginia University Libraries, Morgantown, West Virginia.

Background

Scope and content:

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 Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress.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.

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 / URL: https://wvrhc.lib.wvu.edu/
Rules or conventions:
Describing Archives: A Content Standard