Updated November 25, 2022
Background:
On July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.
The Internal Revenue Act also established the Office of Commissioner of Internal Revenue and allowed the country to be divided into collection districts, of which assessors and collectors were appointed.
Taxable goods and services were determined by legislative acts passed throughout the years. All persons, partnerships, firms, associations, and corporations submitted to the assistant assessor of their division, a list showing the amount of annual income, articles subject special taxes and duties, and the quantity of goods made or sold that were charged with taxes or duties. The assistant assessors collected and compiled these lists into two general lists. These lists were:
1. A list of names of all individuals residing in the division who were subject to taxation
2. A list of names of all individuals residing outside the division, but who were owners of property in the division
These lists were organized alphabetically according to surname and recorded the value, assessment, or enumeration of taxable income or items and the amount of tax due. After all examinations and appeals, copies of these lists were given to the collector who then went and collected the taxes.
The assessment lists are divided into 3 categories:
1. Annual
2. Monthly
3. Special
Annual and monthly lists are for taxes assessed or collected within those periods of time. Special lists supplemented incomplete annual and monthly lists and also included any taxes that were indicated as “special” by the assessors.
About the Records:
Form 23, Assessment List, was the form used for many years to record tax information. Although there are several different versions of this form, it generally recorded:
- Name of Collection District
- Name of Collector
- Date of the list
- Instructions for completing the form
- Name of person or business being taxed
- Address
- Taxable period
- Amount reported by the collector
- Remarks on the assessment
- Article or occupation taxed
- Record of payment if the tax was paid
- Amount paid or abated
| Year | Name | Location | Occupation/Item Taxed |
1865 | Charles Gilham | Newtown (Near Winchester) | Retail Liquor Dealer |
1865 | Chas Gilham | Newtown (Near Winchester) | Retail Liquor Dealer |
1866 | Edwd Gilliam | Cumberland Courthouse | Carriage |
1866 | Edwd Gilliam | Cumberland Courthouse | Buggy |
1866 | Eliza B Gilliam | Brookneal | Carriage |
1866 | G W Gillam | Waverly | Distiller |
1865 | G W Gilliam | Henry | Sulkey |
1865 | Geo W Gilliam | 10th Street And Basin [Richmond] | Manu. Tobacco |
1865 | Geo W Gilliam | 10th Street And Basin [Richmond] | Manu. Tobacco |
1865 | Geo W Gilliam | 10th Street And Basin [Richmond] | Manu. Tobacco |
1865 | Geo W Gilliam | Byrd Island | Manufacturer |
1866 | Geo W Gilliam | Waverly | A. Brandy |
1866 | Geo W Gilliam | Waverly | A. Brandy |
1865 | Geo W Gilliam & Co | 10th & Byrd [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | 10th & Byrd [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | 10th & Byrd [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | 10th & Byrd [Richmond] | Manu Tobacco |
1865 | Geo W Gilliam & Co | 10th & Byrd [Richmond] | Manuf Tobacco |
1865 | Geo W Gilliam & Co | 9th Street [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | 9th Street [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | 9th Street [Richmond] | Tobacco |
1865 | Geo W Gilliam & Co | Richmond | Tobacco |
1865 | Gilliam & Dunlop | 121 Sycamore [Petersburg] | Wholesale Merch. |
1865 | Gilliam & Dunlop | 121 Sycamore [Petersburg] | Wholesale Merch. |
1866 | Gilliam & Dunlop | Sycamore [Petersburg] | Wholesale Merch |
1866 | Gilliam And Dunlop | Sycamore [Petersburg] | Retail Merchandizer |
1866 | H H Gillum | West Virginia | Watch |
1866 | J A Gillam | Charlottesville | Watch |
1866 | J A Gillum | Charlottesville, Albemarle | Watch |
1866 | J N Gillum | Millington | Watch |
1866 | J P Gilliam | Dinwiddie | Watch |
1866 | J W Gilliam | Walker’s Church | Cattle Slaughtered |
1866 | J W Gilliam | Walker’s Church | Hogs Slaughtered |
1866 | James S Gilliam | Litwalton, Lancaster | Physician |
1865 | Jas S Gilliam | Blacks And White | Retail Distributor |
1865 | Jas S Gilliam | Blacks And Whites | Retail Distibutor |
1865 | Jas S Gilliam | Blacks And Whites | Retail Liquor Distributor |
1866 | Jas S Gilliam | Litwalton, Lancaster | Physician |
1866 | John E Gilliam | Cabell County Courthouse. WV | Retail Butcher |
1866 | John Gillam | Philadelphia | Peddler 2nd ____ |
1865 | John Gilliam | Sycamore [Petersburg] | Retail Merch |
1866 | Luke Guilliams | Pig River Franklin | Distiller Of Fruit |
1865 | M E C Gilliam | Brunswick | A Brandy |
1865 | M E C Gilliam | Brunswick | Income ____ |
1865 | M E C Gilliam | Dinwiddie | Distiller |
1866 | Mrs C E Gilliam [Catherine Elizabeth] | Powhatan | Gold Watch |
1866 | Mrs C E Gilliam [Catherine Elizabeth] | Powhatan | Carriage |
1866 | Mrs C E Gilliam [Catherine Elizabeth] | Powhatan | Silver Plate |
1866 | R P Gillam | Dublin Pulaski | Swine Dealer |
1866 | Richard Gillam | James City | Buggy |
1866 | Richd H Gilliam | Walker’s Church | Hogs Slaughtered |
1866 | Richd H Gilliam | Walker’s Church | Carriage |
1866 | Richd H Gilliam | Walker’s Church | Cattle Slaughtered |
1866 | Richd H Gilliam | Walker’s Church | Legacy From Uncle [likely James Gilliam] |
1865 | Spencer Gilliam | Buckingham | Cider Brandy |
1866 | Spencer Gilliam | Buckingham | Cider Brandy |
1865 | Spencer Gilliam | Walker’s Church | Piano |
1865 | Spencer Gilliam | Walker’s Church | Hogs Slaughtered |
1865 | Spencer Gilliam | Walker’s Church | Cattle Slaughtered |
1866 | Spencer Gilliam | Walker’s Church | Distiller |
1866 | Spencer Gilliam | Walker’s Church | Apple Brandy |
1866 | T F Gilliam | Old | Watch |
1865 | W M Gillem | Danville | Manufacture |
1865 | W T Gilliam | Williamsburg | Retail Dealer |
1865 | William M Gilliam | Danville | Saddlery And Harness |
1865 | William M Gilliam | Danville | Saddles And Harness |
1866 | William M Gilliam | Danville | Saddles Etc |
1866 | Wm A Gilliam | Fincastle | Income |
1866 | Wm A Gilliam | Fincastle | Piano |
1866 | Wm A Gilliam | Fincastle | Carriage |
1866 | Wm A Gilliam | Junction Store, Botetourt | Physician |
1866 | Wm A Gilliam, Admr | Fincastle | Carriage |
1866 | Wm A Gilliam, Admr | Fincastle | Piano Forte |
1866 | Wm A Gilliam, Admr | Fincastle | Carriage |
1866 | Wm A Gilliam, Admr | Fincastle | Piano Forte |
1866 | Wm A Gilliam, Admr | Fincastle | Carriage |
1866 | Wm A Gilliam, Admr | Fincastle | Piano Forte |
1865 | Wm Gilham | Lexington | Income |
1865 | Wm Gilham | Lexington | Silver Ware |
1865 | Wm Gilham | Lexington | Piano Forte |
1865 | Wm Gilham | Lexington | Carriage |
1866 | Wm M Gillam | Danville | Saddlery Etc |
1865 | Wm M Gilliam | Danville | Saddlery |
1865 | Wm M Gilliam | Danville | Retail Dealer |
1865 | Wm M Gilliam | Danville | Saddles And Harnesses |
1866 | Wm M Gilliam | Danville | Saddles Etc |
1866 | Wm M Gilliam | Danville | Saddles Etc |
1866 | Wm M Gilliam | Danville | Manufacturer |
1866 | Wm M Gilliam | Danville | Saddles |
1866 | Wm M Gilliam | Danville | Saddles |
1866 | Wm M Gilliam | Danville | Saddlery |
1866 | Wm M Gilliam | Danville | Saddlery |
1866 | Wm M Gilliam | Danville | Saddlery And Harness |
1866 | Wm M Gilliam | Danville | Saddles |
1866 | Wm M Gilliam | Danville | Saddles Etc |
Sources
- Ancestry.com. U.S. IRS Tax Assessment Lists, 1862-1918 [database on-line]. Provo, UT, USA: The Generations Network, Inc., 2008. Original data:
- National Archives (NARA) microfilm series: M603, M754-M771, M773-M777, M779-M780, M782, M784, M787-M789, M791-M793, M795, M1631, M1775-M1776, T227, T1208-T1209.
- Internal Revenue Assessment Lists for Virginia, 1862-1866; (National Archives Microfilm Publication M793, 6 rolls); Records of the Internal Revenue Service, Record Group 58; National Archives, Washington, D.C.
- Internal Revenue Assessment Lists for West Virginia, 1862-1866; (National Archives Microfilm Publication M795, 4 rolls); Records of the Internal Revenue Service, Record Group 58; National Archives, Washington, D.C.