This information below is quoted from Ancestry.com pertaining to the U.S. IRS Tax Assessment Lists, 1862-1918. Not every state is included for every years, e.g., New York and New Jersey are only accessible online from 1862-1866. This IRS information is important for other sources of documentation such as, your n ancestor's street address, name of business, or sales product. To access this section on Ancestry.com, go to DATABASES on the search page and look for this exact title> "U.S. IRS Tax Assessment Lists, 1862-1918" This database contains IRS tax assessment lists for several U.S. states covering the years 1862-1918. Information listed in these records includes: name of person or business being taxed, their address, the taxable period, and amount of taxes reported. For more information about this database, click here. 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 Form 58, List of Unassessable Collections, recorded the receipt and disbursement of unassessed collections. Unassessed collections could include: conscience money, paid court order fines, and offers of compromise, among others. States and Years Covered: ************** Wondering what's for Dinner Tonight? Get new twists on family favorites at AOL Food. (http://food.aol.com/dinner-tonight?NCID=aolfod00030000000001)

Tips like this is much appreciated. Thank you very much. frank in Alabama ----- Original Message ----- From: MizScarlettNY@aol.com To: NYC-ROOTS@rootsweb.com ; NYBROOKLYN-L@rootsweb.com Sent: Monday, May 05, 2008 13:36 Subject: [BKLYN] IRS records[>1862], Directory & Occupation info This information below is quoted from Ancestry.com pertaining to the U.S. IRS Tax Assessment Lists, 1862-1918. Not every state is included for every years, e.g., New York and New Jersey are only accessible online from 1862-1866. This IRS information is important for other sources of documentation such as, your n ancestor's street address, name of business, or sales product. To access this section on Ancestry.com, go to DATABASES on the search page and look for this exact title> "U.S. IRS Tax Assessment Lists, 1862-1918" This database contains IRS tax assessment lists for several U.S. states covering the years 1862-1918. Information listed in these records includes: name of person or business being taxed, their address, the taxable period, and amount of taxes reported. For more information about this database, click here. 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 Form 58, List of Unassessable Collections, recorded the receipt and disbursement of unassessed collections. Unassessed collections could include: conscience money, paid court order fines, and offers of compromise, among others. States and Years Covered: ************** Wondering what's for Dinner Tonight? Get new twists on family favorites at AOL Food. (http://food.aol.com/dinner-tonight?NCID=aolfod00030000000001) ___________________________________ The Bklyn Info Pages Website: www.bklyn-genealogy-info.com/ List Administrator: NancyL916@aol.com Post to List: nybrooklyn@rootsweb.com ___________________________________ ------------------------------- To unsubscribe from the list, please send an email to NYBROOKLYN-request@rootsweb.com with the word 'unsubscribe' without the quotes in the subject and the body of the message