Conditions Governing Use

Permission to publish or reproduce is required from the copyright holder. For more information, please see the Permissions and Copyright page on the West Virginia and Regional History Center website.

Conditions Governing Access

No special access restriction applies.

Preferred Citation

[Description and date of item], [Box/folder number], West Virginia Internal Revenue Lists, A&M 3056, West Virginia and Regional History Center, West Virginia University Libraries, Morgantown, West Virginia.

Scope and Contents

The tax assessment lists for the two collection districts established in West Virginia during the Civil War. It consists of (A) annual, (M) monthly and (S) special taxes and duties levied on income, property, trade and manufactured items. The lists are of two types corresponding to the contemporary categories of corporate and personal income taxes. Also the lists are somewhat incomplete because of a lack of standardization in regulations and enforcement measures. Soon after the Civil War many of the provisions of the original act of 1862 were rescinded by Congress. The act was officially terminated in 1873 when the offices of assessors and their district assistants were abolished.

Subjects and Indexing Terms

• Internal Revenue Assessment Lists.
• Taxation
• West Virginia Internal Revenue Lists.