Perry County Courthouse

(courtesy of Tennessee State Library and Archives)      


 

(This site is best viewed using Microsoft Internet Explorer)

 

Fast Links to Different Parts of this Website:

home

what's new

contact info

search

 

 

Links to other Websites:

TNGenWeb Project

USGenWeb Project

 

 

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.

 

 

Contributed by:  Jan Monnin

23 July 2003

Copyright:  Jan Monnin, 2008

Source:  National Archives Microfilm Publication T227. Civil War Direct Tax Assessment Lists of Tennessee.  Perry County is roll #5.

 

 

Note on searching:  Use your "edit" "find" feature on your internet browser to search for a name that you are looking for.   Once the main website search engine is working, then you will be able to use that in the future.

 

 

District No. 1, Perry County, Tennessee

 

 

 

 

 

 

 

Paid after 60 days

 

 

 

Name of Owner

# of Acres

Valuation

(dollars)

Amt Charged

Paid within 60 days

Amt Paid

Date of Pymt

10 % interest

Cost of (advertising?)

/exempt

50% penalty

Anderson, J

484

1165

$4.08

$2.33

 

 

 

$1.95

$2.04

Briley, A

270

1940

6.79

5.04

 

 

 

1.75

3.40

Briley, J

200

390

1.37

00

 

 

 

1.37

.69

Bailey, N

122

291

1.02

 

 

 

 

1.02

.51

Blassengam, J

270

582

2.04

 

Ex  .29

May 24 ‘66

.01

1.75

1.02

Buckner, H

200

1000

8.50

 

3.50

May 24 ‘66

 

 

 

Culp, A.R.

400

2425

8.49

 

Ex  6.74

May 24 ‘66

.21

1.75

4.25

Culp, W.M.

360

1455

5.10

 

Ex  3.35

May 24 ‘66

.10

1.75

2.55

Culp, A

114

1940

6.79

 

Ex  5.04

May 24 ‘66

.16

1.75

3.40

Culp, F

150

970

3.40

 

Ex  1.65

May 24 ‘66

.06

1.75

1.70

Culp, J.H.

325

1940

6.79

 

Ex  5.04

May 24 ‘66

.16

1.75

3.40

Crasne, J

1376

4365

15.28

 

Ex  13.53

May 24 ‘66

.44

1.75

7.64

Culp, D

254

970

3.40

 

Ex  3.40

May 24 ‘66

.11

 

1.70

Carroll, DW

(Gdn Guardian for heirs of G. Dudley

340

3398

11.89

 

Ex  10.14

May 24 ‘66

.31

1.75

5.95

Evans, J.D.

125

970

3.40

 

Ex 1.65

May 24 ‘66

.06

1.75

1.70

Floyd, A.

225

680

2.38

 

Ex 2.38

May 24 ‘66

.08

 

1.19

Howell, J.

990

680

2.38

 

Ex 2.38

May 24 ‘66

.08

 

1.19

Howell, H.Sr.

614

1260

4.41

 

Ex 2.66

May 24 ‘66

.09

1.75

2.21

Helms, J

200

1455

5.10

3.35

 

 

 

1.75

2.55

Hawkins, J

173

970

3.40

1.65

 

 

 

1.75

1.70

Keeling, M.

230

485

1.70

 

 

 

 

1.75

.85

Lafferty, Wm.

349

2910

10.19

 

Ex 8.44

May 24 ‘66

.28

1.75

5.10

Mathews, J.

600

8730

30.56

 

Ex 25.21

May 24 ‘66

.42

1.75

15.28

Morris, Mrs.

175

485

1.70

 

 

 

 

1.75

.85

Pickens, J.

148

388

1.36

 

 

 

 

 

.68

Stollings, G.W.

206

1940

6.79

 

Ex 5.04

May 24 ‘66

.16

1.75

3.40

Smith, William

225

1940

6.79

 

5.04

 

 

1.75

3.40

Smith, F.

96

775

2.72

 

 

 

 

 

1.36

Sewall, S

380

1455

5.10

3.35

 

 

 

1.75

2.55

Sewall, S M

165

485

1.70

00

 

 

 

1.70

.85

Timbo, M. Est. for J.J. Nicholas heirs

500

3880

13.58

 

Ex 11.53

May 24 ‘66

.38

1.75

6.79

Timbo, Wm

470

2425

8.49

6.74

 

 

 

1.75

4.25

Thom, J.W.

12

97

.34

 

 

 

 

 

.17

Vice, G.H.

160

970

3.40

 

Ex 1.65

May 24 ‘66

.06

1.75

1.70

West, G.R.

1973

15520

54.32

 

Ex 114.02

May 24 ‘66

3.67

 

27.16

 

  

District No. 2, Perry County, Tennessee

 

 

 

 

 

 

Paid after 60 days

 

 

 

Name of Owner

# of Acres

Valuation

(dollars)

Amt Charged

Paid within 60 days

Amt Paid

Date of Pymt

10 % interest

Cost of (advertising?)

Exempt

50% penalty

Bunch, A

262

$1940

$6.79

$5.04

 

 

 

$1.75

$3.40

Bunch, Joseph

600

1940

6.79

5.04

 

 

 

1.75

3.40

Bunch, D S

200

1875

6.57

4.82

 

 

 

1.75

3.29

Bunch, John

60

680

2.38

.65

 

 

 

1.75

1.19

Bunch, M.J.

200

1940

6.79

5.04

 

 

 

1.75

3.40

Crosne, George

10

97

.34

 

 

 

 

 

.17

Cotham, Elijah

73

136

.48

 

 

 

 

 

.24

Denton, E.J.

195

1164

4.08

2.33

 

 

 

1.75

2.04

Denton, Saml

923

4125

14.44

12.69

 

 

 

1.75

7.22

Denton, S A

700

1455

5.10

5.10

 

 

 

 

2.55

Denton, Tempy

140

485

1.70

1.70

 

 

 

 

.85

Denton, Sarah

50

291

1.02

00

 

 

 

1.02

.51

Flootz, John

381

970

3.40

1.65

 

 

 

1.75

1.70

Flowers, Wm

303

582

2.04

.29

 

 

 

1.75

1.02

Griffin, John

469

291

1.02

00

 

 

 

1.02

.51

Grooms, Thompson

345

1940

6.79

5.04

 

 

 

1.75

3.40

Holder, Elizabeth

50

775

2.72

.99

 

 

 

1.75

1.36

Hammer, Wm

449

1940

6.79

5.04

 

 

 

1.75

3.40

Holder, John

121

680

2.38

 

 

 

 

 

1.19

Hickman, Jack

195

582

2.04

.29

 

 

 

1.75

1.02

Hickman, JA

325

485

1.70

 

 

 

 

 

.85

Holder, Isaac

203

970

3.40

1.40

 

 

 

 

1.70

Harder, Jerry

300

1940

6.78

5.04

 

 

 

1.75

3.40

Holder, Leroy

371

970

3.40

1.65

 

 

 

1.65

1.70

Howell, Stephen

80

388

1.36

1.36

 

 

 

 

.68

Inman, Abe

130

585

2.05

.30

 

 

 

1.75

1.03

Kittrell, Thos

500

970

3.40

3.40

 

 

 

 

1.70

Kelly, Joseph

250

2910

10.19

8.44

 

 

 

1.75

5.10

Lomax, Wm.

127

291

1.02

1.02

 

 

 

 

.51

Lewis, Shedrich

416

1455

5.10

5.10

 

 

 

 

2.55

Lomax, Andy

79

730

2.56

.81

 

 

 

1.75

1.25

Mathews, James

567

582

2.04

 

 

 

 

 

1.02

Martin, Edward

600

1165

4.08

2.33

 

 

 

1.75

2.04

McDonald, AH

200

775

2.72

 

 

 

 

 

1.36

More, G.T.

200

392

1.36

00

 

 

 

1.36

.68

Martin, Rufus

220

970

3.40

1.65

 

 

 

1.75

1.70

Mayberry, Abe

1005

2910

10.19

8.44

 

 

 

1.75

5.10

Moore, J.R.

230

970

3.40

1.65

 

 

 

1.75

1.70

Pevahouse, Elihu

28

97

.34

 

 

 

 

 

.17

Randal, A, guardian

610?

620

2.17

2.17

 

 

 

 

1.09

Repe, Sarah

200

194

.68

.68

 

 

 

 

 

Randal, Amos

1200

2910

10.19

8.44

 

 

 

1.75

5.10

Richardson, C

100

388

1.36

00

 

 

 

1.36

.68

Richardson, N A

60

245

.85

00

 

 

 

.85

.43

Richardson, Joseph

800

775

2.72

.97

 

 

 

1.75

1.36

Renfro, Nathaniel

69

680

2.38

 

 

 

 

 

1.19

Swindel, Casual

599

970

3.40

1.65

 

 

 

1.75

1.70

Swindel, Christn

140

485

1.70

 

 

 

 

 

.85

Simmonds, Thos

385

4070

14.60

12.85

 

 

 

1.75

7.30

Tracey, Adam

105

875

3.07

 

 

 

 

 

1.54

Thompson, William

437

3395

11.88

10.13

 

 

 

1.75

5.94

Turner, C W

5

30

.11

00

 

 

 

.11

.06

Wiley, SH

100

775

2.72

 

 

 

 

 

1.36

Ward, Sarah

184

970

3.40

1.65

 

 

 

1.75

1.70

 

 

District No. 3, Perry County, Tennessee

 

 

 

 

 

 

Paid after 60 days

 

 

 

Name of Owner

# of Acres

Valuation

(dollars)

Amt Charged

Amt Paid within 60 days

Amt Paid

Date of Pymt

10 % interest

Cost of (advertising?)

/exempt

50% penalty

Buckholder, A

1400

1455

5.10

 

 

 

 

 

2.55

Bates, Jesse

13

97

.34

 

 

 

 

 

.17

Coleman, A

1043

2910

10.19

8.44

 

 

 

1.75

5.10

Coleman, James

250

970

3.40

1.65

 

 

 

1.75

1.20

Coleman, Jos Heirs

207

1940

6.79

 

 

 

 

 

3.40

Chandler, Thomas

16

50

.18

 

 

 

 

 

.09

Dabbs, Joel

190

970

3.40

 

 

 

 

 

1.70

Dickson, Joseph

120

1940

6.79

5.04

 

 

 

1.75

3.40

Dickson, Wm. K

1320

3880

13.58

11.83

 

 

 

1.75

6.29

Dickson, A.B.

350

970

3.40

1.65

 

 

 

1.75

1.70

Dickson, M.J.

420

970

3.40

1.65

 

 

 

1.75

1.70

Dabbs, Joel

190

970

3.40

 

 

 

 

 

1.70

Evans, W.T.

360

970

3.40

1.65

 

 

 

1.75

1.70

Garrett, Jesse

7012

1455

5.10

3.35

 

 

 

1.75

2.55

Hooper, Dickens heirs

100

194

.68

 

 

 

 

 

.34

Horner, Jesse heirs

740

1940

6.79

5.04

 

 

 

1.75

3.40

Horner, J.V.

400

1940

6.79

5.04

 

 

 

1.75

3.40

Hunt, Joel

550

2910

10.19

8.44

 

 

 

1.75

5.10

Hunt, Mary

400

1455

5.10

3.35

 

 

 

1.75

2.55

Hunt, James

330

388

1.36

00

 

 

 

1.36

.68

Howell, Robert

575

1165

4.08

2.33

 

 

 

1.75

2.04

Haidez, Edmund

200

970

3.40

1.65

 

 

 

1.75

1.70

Howard, J.W.

2170

9700

33.95

32.20

 

 

 

1.75

16.98

Howard, W.C.A.

400

2910

10.19

10.19

 

 

 

 

5.10

Ledbetter, J P

512

585

2.05

2.05

 

 

 

 

1.03

Ledbetter, J C

614

1455

5.10

3.35

 

 

 

1.75

2.55

Ledbetter, J M

600

1165

4.08

2.33

 

 

 

1.75

2.04

Ledbetter, H M

260

585

2.05

.30

 

 

 

1.75

1.03

Ledbetter, Ann

429

1455

5.10

3.35

 

 

 

1.75

2.55

Lewis, John

646

1455

5.10

3.35

 

 

 

1.75

2.55

Lancaster, W H

235

1455

5.10

3.35

 

 

 

1.75

2.55

Ledbetter, J E & J N

400

97

.34

.34

 

 

 

 

.17

Ledbetter, J S & J N

400

485

1.70

1.70

 

 

 

 

.85

Ledbetter, Hines

30

50

.18

 

 

 

 

 

.09

Morgan, James

300

970

3.40

1.65

 

 

 

1.75

1.70

Porter, James C

75

97

.34

 

 

 

 

 

.17

Parish, John

642

1455

5.10

3.35

 

 

 

1.75

2.55

Pattersen, Jesse

150

1455

5.10

 

 

 

 

 

2.55

Pooler, James H

75

97

.34

 

 

 

 

 

.17

Pope, John

300

1455

5.10

3.35

 

 

 

1.75

2.55

Pope, L M

250

1455

5.10

3.35

 

 

 

1.75

2.55

Patterson, Jesse

150

1455

5.10

 

 

 

 

 

2.55

Pace, W.B.

641

2910

10.17

8.44

 

 

 

1.75

5.10

Strickland, Stephen

310

1165

4.08

2.33

 

 

 

1.75

2.04

Sparks, Johnathan

110

455

1.70

 

 

 

 

 

.85

Sparks, Dickson

391

290

1.02

1.02

 

 

 

 

.51

Sparks, Jesse

1365

4070

14.60

12.85

 

 

 

1.75

7.30

Stanley, Henry

600

1455

5.10

3.35

 

 

 

 

2.55

Stanley, Isaac Heirs

640

194

.68

 

 

 

 

 

.34

Smith, Thomas

90

582

2.04

.29

 

 

 

1.75

1.12

Shelton, Bird

650

970

3.40

1.65

 

 

 

1.75

1.70

Starbuck, Erastus

600

1940

6.79

5.04

 

 

 

1.75

3.40

Simmonds, James

600

1455

5.10

3.35

 

 

 

1.75

7.30

Sheffield, T H

635

970

3.40

3.40

 

 

 

 

1.70

Sutton, James

434

194