With the 15 April tax deadline looming on the horizon, the Ancestry
Daily News takes a look at the up side of taxes—the tax records
created by our ancestors.
The following is an excerpt from Hidden Sources: Family History in
Unlikely Places, by Laura Szucs Pfeiffer
Hidden Sources: Tax Records
by Laura Szucs Pfeiffer
Dating back to colonial times, local, state, and federal governments
have imposed taxes on citizens and various personal assets. If an
ancestor was a free male between the ages of twenty–one (or as young
as sixteen in some areas) and sixty, it is likely that he can be
found in poll tax lists for the county of residence. Some name lists
survive from the federal direct taxes, which were used to bolster
military forces in 1798, and for the War of 1812 and the Civil War.
Records of taxes collected or owed on land holdings, slaves,
livestock, and even windows may also be available.
From tax records, a researcher may get an idea of a family's
financial status or may be able to link family members by checking
for others in the area with the same surname. In searching them, it
is important to keep in mind that the ages of individuals subject to
the poll tax changed periodically, and that certain groups of
individuals were exempt from the tax. These groups include ministers,
justices of the peace, militia officers, tax assessors, and in some
cases, veterans of war. Children, slaves, and indentured servants
were usually left off the lists as well.
Federal direct tax lists from the Civil War can be found on microfilm
at the National Archives. Earlier direct tax lists are likely to be
found in state historical societies and state archives. County
courthouses or archives are the best place to begin a search for
taxes levied on the county level, such as poll and property taxes.
Selected Readings:
Dilts, G. David. "Censuses and Tax Lists." Printed Sources: A Guide
to Published Genealogical Sources. Ch. 9: 300-52. Salt Lake City:
Ancestry, 1998.
Eakle, Arlene H. Tax Records: A Common Source with an Uncommon
Value. Salt Lake City: Family History World, 1978.
Pompey, Sherman Lee. Indexes to American and Western Canada Census
and Tax Records, 1800-1900. Salt Lake City: Genealogical Society of
Utah, 1967. Microfilmed typescript.
Sittner, Kathi. "Tax Records." Ancestry Magazine 13 (3) (May/June 1995): 26-7.
Stemmons, John D. The United States Census Compendium: A Directory
of Census Records, Tax Lists, Poll Lists, Petitions, Directories,
etc. Which Can Be Used as a Census. Logan, Utah: Everton Publishers,
1973.
Tax Databases Available to Ancestry.com Subscribers
Baltimore, Maryland Tax Records Index, 1798-1808
Buchanan County, Missouri Taxpayers, 1887-90
Buchanan County, Missouri Taxpayers, 1891-95, 1901
Buchanan County, Missouri Taxpayers, 1896-1900
Georgia Tax Index, 1789-99
Idaho County, Idaho Newspaper Tax Lists, 1886-93
Leavenworth, Kansas, Tax List, 1895-97, 1899-1900
Leavenworth County, Kansas Tax Payers, 1900-20
Nauvoo, Illinois Tax Index, 1842
New Kent County, Virginia Land Tax Records, 1782
Ancestry Daily News
