West Virginia and Regional History Center
West Virginia Internal Revenue Lists
West Virginia
A&M 3056
Archival Resource Key
Previous Archival Resource Key
Previous Archival Resource Key
Previous Archival Resource Key
Previous Archival Resource Key
/repositories/2/resources/1238
0.58 Linear Feet
Summary: 7 in. (4 reels of microfilm, 1.75 in. each)
1862-1866
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/
English
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Conditions Governing Access
No special access restriction applies.
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.
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 Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress.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.
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.
West Virginia Internal Revenue Lists.
Taxation
Internal Revenue Assessment Lists.
Reel No. 1: District 1Archival Resource KeyPrevious Archival Resource Key/repositories/2/archival_objects/163008September 1862-March 18651Reel No. 2: District 1Archival Resource KeyPrevious Archival Resource Key/repositories/2/archival_objects/163009April 1865-December 18662Reel No. 3: District 2Archival Resource KeyPrevious Archival Resource Key/repositories/2/archival_objects/163010September 1862-December 18653Reel No. 4: District 1 (January 1866-December 1866) and District 2 (May 1865-December 1866)Archival Resource KeyPrevious Archival Resource Key/repositories/2/archival_objects/163011May 1865-December 18664