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West Virginia and Regional History Center

West Virginia Internal Revenue Lists, 1862/1866

0.58 Linear Feet Summary: 7 in. (4 reels of microfilm, 1.75 in. each)

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 Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress.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

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West Virginia Internal Revenue Lists, 1862/1866 0.58 Linear Feet Summary: 7 in. (4 reels of microfilm, 1.75 in. each)

West Virginia

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 Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress.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

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