US IRS Tax Assessments

U.S. IRS Tax Assessment Lists, 1862-1918
Updated June 23, 2010

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.