From: Helen Austin [email protected] To: AUSTIN family research I wanted to see what the Excise Tax or Federal Income Tax of 1866 looked like in the Southern States. I looked up a J. C. AUSTIN because I have been searching for records for our John C. AUSTIN of North Alabama and TN for the period between 1860 and 1870. Does anyone know of a liquor salesman of 1866 in AL or GA, named J. C. AUSTIN ? This is from a photocopy of the page on Microfilm for GA, Triekman or Friedman District, Whil. Co. (The script was dim and written over for the d-k letter) April 1866, Alphabetical List of Persons i Division # 5, of Collection District No. 4, of GA, liable to a tax under the Excise laws of the United States, and the amount taxed. W. H. Watson, assessor. line 1, J. C. AUSTIN taxed for the following items, 2 carriages and 41 barrels of whiskey. as you probably know only certain items in personal possession were taxed in 1866. It was really more of a personal property tax or ownership of items that could be sold for income, more than an income tax as we know it today. Carriages, watches, pianos, stallions, quantities of whiskey and occupations such as Hotel keeper, manufacturer, distiller, Rel. Dealer had to pay tax of 21 to 27 U. S. dollars. I did not find a similar roll of microfilm for Alabama at the library.