ELWYN B. ROBINSON DEPARTMENT OF SPECIAL COLLECTIONS
CHESTER FRITZ LIBRARY
UNIVERSITY OF NORTH DAKOTA
GRAND FORKS, NORTH DAKOTA 58202
COLLECTION: OGL #1349
DATES: 1862-1866
SIZE: 3 microfilm reels
ACQUISITION: The Internal Revenue Assessment List for Minnesota, 1862-1866 was purchased by Special Collections and deposited into the Orin G. Libby Manuscript Collections in July 1997 (Accession #97-2134)
PROVENANCE: The original copy of the Internal Revenue Assessment Lists for Minnesota, 1862- 1866 is located in the National Archives as part of the Records of the Internal Revenue Service, Record Group (RG) 58.
ACCESS: This collection is open for inspection under the rules and regulations of the Department of Special Collections.
The Internal Revenue Act of 1862, an individual income tax law, was enacted to produce revenue for Civil War expenses. Duties were placed on manufacturers, articles, and products. A tax was levied for all annual incomes exceeding $600. Legacies and distributive shares of personal property were also taxed. All persons, partnerships, firms, associations, and corporations were to submit a list to the assistant assessor of their division showing the amount of their annual income, articles owned subject to special tax or duty, and the quantity of taxable goods made or sold. By joint resolution of July 4, 1864, Congress levied a special income tax (13 Stat. 417), which was to be assessed separately from the existing income tax. On December 24, 1872, an act (17 Stat. 401) abolished the offices of assessors and assistant assessors.
SOURCE:The World Book Encyclopedia, 1998 Edition. Chicago: World Book, 1998, p. 104
This microfilmed edition of the Internal Revenue Assessment List for Minnesota, 1862-1866, reproduces tax assessment lists for the two geographic collection districts established in the state of Minnesota. Each district was subdivided into several divisions. An index reproduced at the beginning of Reel 1 lists each Minnesota county alphabetically, indicating the corresponding division numbers and the number of the microfilm reel containing the reproduced assessment lists for that county. There are two assessment lists for each division. The first contains the names of people residing within the given division who were liable for taxation. The second names people residing outside of the given division who owned property in that division. Each list is further divided into three categories: annual, monthly, and special. Entries on the annual and monthly lists are for taxes assessed or collected in the periods specified by each page heading. Special lists augment incomplete annual and monthly lists and include special taxes, such as the special income tax of October 1864. Monthly and special lists are not extant for every division for every month. Lists for divisions in the first district are extant only for 1866.
Reel
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