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1862 IRS tax list for Perry County

• The introduction for this tax list comes from the National Archives:

• An act of August 5, 1861, apportioned an annual direct tax of $20 million among all the states and territories and the District of Columbia. Only one such annual payment, however, was required because later acts suspended further collections. While most states assumed the obligation to pay the tax, the states of the Confederacy, plus Delaware and the Territory of Colorado, did not. The task of collecting the taxes in the states that refused to assume the obligation was assigned to the Office of Internal Revenue. Every parcel of land was valued and taxed in proportion to the amount of tax to be paid by each state. The only microfilmed list is for Tennessee.

• The form that was used for this tax collection says at the top "US Direct Tax Commission.  Assessment of Lands and Lots and other proceedings.  Under the Act of Congress entitled “ an act for the collection of direct taxes in insurrectionary districts Within the United States and for other purposes."  Approved June 7, 1862 and the act amendatory thereto.

• Transcriber’s notes: 

  If there is a blank in any square, then it was blank on the original microfilm.    There were 2 sets of records for each district.  The first set looks as though it was for people who did not pay any tax or those that paid after 60 days.   The second set seems to be listing of people who paid their tax and then tried to incorporate most of what was on the first set.  For the listing below, I combined both lists into one set.  Also note, that some of these were difficult to read.  So please excuse any errors.  Thanks, Jan Monnin.

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District No. 1, Perry County, Tennessee