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1865 McKeesport PA Income tax List

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Acknowledgement:

The following list is provided courtesy of Richard Pollard and Cathy Schille and remains their property. This posting is for your personal use . No Commercial use of this list is authorized .

Introduction

On the 107 rolls of this microfilm publication ,are reproduced records of tax assessment lists for 24 collection districts established in the state of Pennsylvania by an executive order of August 11, 1862 . The Lists where created in the offices of assessors and assistant assessors of Internal Revenue during the period 1862-66 .

The Internal Revenue Act of July 1, 1862 (12 Stat. 432 ) , was intended " to provide revenue to support the Government and to pay Interest on public debt ." Monthly specific and valorem duties where placed on manufactures , articles , and products ranging from ale to zinc . Monthly taxes where levied on gross receipts of transportation companies , on interest paid on bonds on surplus funds accumulated by financial institutions and insurance companies , on gross receipts from auction sales , and on sales of slaughtered cattle , hogs , and sheep . Gross receipts from newspaper advertisement where subject to a quarterly tax. Annual licenses where required for trades and occupations and annual duties where placed on carriages ,yachts , billiard tables , and gold and silver plate .

An annual tax was levied on income in excess of $600.00 , and legacies and distributive shares of personal property where taxed . Stamp duties where imposed on legal and business documents and on medicines , playing cards , and cosmetics .

The act authorized establishment of the office of commissioner of Internal Revenue in the treasury Department to superintend collection of taxes and duties and to prepare regulations , instructions , directions, and forms used in assessing and collecting taxes .

The President of the United States was authorized by the act to divide , by Executive order , the states and Territories into collection districts , but the number of districts in each state or Territory was not to exceed the number of its Congressional Representatives . The President also appointed an assessor and a collector for each district . The assessor divided his district into divisions and assigned an assistant assessor for each division .The collectors appointed deputies who had authority to levy taxes and duties .

Persons , Partnerships , firms , associations and corporations submitted to the assistant assessor of their division a list showing the amount of annual income , articles subject to the special tax or duty , and the quantity of goods made or sold that was to be charged with a specific or ad valorem tax or duty . The assistant assessors then compiled two alphabetical lists : (1) Names of persons residing in the division who where liable for taxation and (2) names of persons residing outside the division who owned property in the division . Under each person's name were the value, assessment , or enumeration of taxable income or items , and the amount of tax or duty due . The lists were delivered to the assessor , who examined them , corrected any errors , approved them and then advertised the name of the place where they could be reviewed . Appeals were heard for 15 days . After examination and appeal , the assessor compiled lists of amounts due from each division in his district and supplied copies to the collector , who then gave notice that taxes where due and collected them .

The effective date for the taxes to be levied was set by the Secretary of the Treasury as September 1, 1862 . Because the act lacked clear definitions , the tax schedules were complicated , and the assessment dates varied ,some annual duties were not levied until t6he following May . By then a high degree of uniformity had been developed in instructions , regulations , decisions and forms .Individual assistant assessors , however , continued to alter the forms for their own purposes and to enumerate and assess taxable property in a manner they found convenient .

The original Internal Revenue Act was significantly modified by an amendment of March3 , 1863 ( 12 Stat. 713 ) , and by the Internal Revenue Act of June 30, 1864 (13 Stat. 223 ) . The Congress , by joint resolution of July 4, 1864 ( 13 Stat. 417 ), levied a special income tax that was to be assessed separately from the existing income tax .

An act of December 24 , 1872 ( 17 Stat. 401) , abolished the offices of assessors and assistant assessors effective July 1, 1873 . On May 20 , 1873 the offices were closed and the assessment lists shipped to the office of the Commissioner of internal Revenue , Washington , D. C.

The Assessment lists are divided into three categories : annual , monthly , and special . Entries in the annual and monthly lists are for taxes assessed or collected in those specific periods . The special lists augment incomplete annual and monthly lists , and include special taxes , for example , the special income tax of October 1864 .

The lists are arranged by collection district and there under by division. They are filmed in the order in which they are bound in the volumes. There are no annual lists for Divisions 5 and 7 of District 6 for 1863; Divisions 10 and 11 of District 6 for 1865; Division 3 of District 6 for 1866; Division 22 of District 7 for 1864-66; District 22 for 1863; a part of Division 7 of District 23 for 1864; Division 13 of District 23 for 1865; and Divisions 1 and 8 of District 23 for 1866. Monthly and special lists are not included for every division in every month. An index that lists county names within each collection district is filmed after this introduction. Numbered blank pages are not filmed.

The records are part of Records of the Internal Revenue Service, Record Group 58, in the National Archives of the United States. Assessment lists for 1867-73 are also in this record group. Instructions, circulars, and correspondence relating to the levying of assessments and to the collections of taxes are in the same record group and also in General Records of the Department of the Treasury, Record Group 56. Correspondence concerning the settlement of collectors’ accounts is in Records of the United States General Accounting Office, Record Group 217.

Summary statistical tables of receipts under the Internal Revenue Act and its amendments are published in annual reports of the Commissioner of Internal Revenue from 1863 through 1867.

The Pennsylvania records were initially arranged and described by Dr. Frank B. Evans in 1960. This work provided the basis for processing the assessment records for the other States. Additional material and final arrangement of the records for Pennsylvania were provided by James Harwood.

ALPHABETICAL LIST of persons in Division No. Six , of collection District no. 22 of the State of

Pennsylvania , Liable to a tax under the Excise laws of the United States , and the amount thereof assessed by **_______________________ , Assistant Assessor , and by ___***______________ , Assessor , returned to the Collector of said District *month of " Annual 1865 .

[* Month is crossed out and the word annual is written in the blank provided for the month ]

[** signature appears to be Frank Patterson ] [ *** Appears to be H. A. Maver ]

Note: the rate of tax was 5% for income below $5,000.00, the first $600.00 being tax free , and 10% above, not sure how they calculated the rate on a Pianos , watches or a Carriage . But it looks like $1.00 for a silver Watch , $2.00 for a gold one or gold plate . Just a guess !

Note: If you dont find your ancestor in the first portion there is a supplemental list at the end. This portion seems to have been written by someone other than Frank Patterson .

Back To Ricks Genealogy

Income Tax Images

___________________________________________

No./ Name / Location / Article or occupation/ No. in abstract / Quantity/ Valuation / rate of tax/ amount of tax/ Total

Name

Location

Article or Occupation

Income over $600.00

Tax assessed

Total Tax

Applegate Harvey

Elz. TWP. Sunny Side

Income

$ 683.00

$ 34.15

 

Anderson James

same as above

Income

$ 52.00

$ 2.60

 

Anderson Francis

" " " "

-----"-------

$ 54.00

$ 2.70

 

Actor Samuel

Elz. TWP. Elizabeth PO.

-----"--------

$ 47.00

$2.35

 

Altman Levi

" " " " "

"

$ 236.00

$ 11.80

 

Adams John

Vers. Port Perry

"

$ 460.00

$ 23.00

 

Arthurs Robert

Veers. TWP. McKeesport

Income

$ 170.00

$ 8.50

 

Aubley Agust

" " ""

"

$ 46.00

$2.30

 

Altmyer Nichalous

McKeesport

"

$ 260.00

$ 13.00

 

 

 

 

 

 

 

Alderbrand John

McKeesport

Watch

 

$2.00

 

Atwater William

McKeesport

Watch

 

$1.00

 

Atwater William

McKeesport

Piano

 

$2.00

 

Applegate John

Elz. TPW. Mongh. PO.

Income

$ 258.00

$12.90

 

Applegate John

" " " "

Carriage

 

$1.00

$13.90

Allen James

" " " "

Income

$ 177.00

$ 8.85

 

" "

" " " "

Carriage

 

$ 1.00

$ 9.85

Applegate Stephen

" " " " "

Income

$ 573

$ 28.65

 

" "

" " " " "

Watch

 

$ 1.00

$ 29.65

Arnenburg & Hartman

McKeesport

Retail Liquor

 

$ 25.00

 

Arnenburg & Hartman

McKeesport

Retail Dealer

 

$10.00

$ 35.00

Atwater William

McKeesport

Retail Dealer

 

$ 10.00

 

Alderbrand John

McKeesport

Butcher

 

$ 10.00

 

Arensburg Fredrick

McKeesport

Retail Liquor

 

$ 25.00

 

Arensburg Fredrick

"

Eating House

 

$ 10.00

$ 35.00

 

 

 

 

 

 

Boyd Andy

Elz. TWP. Elizabeth PO.

Keeper of Stallion

 

$ 10.00

 

Brown Andy

Elz. TWP. Sunny Side

Retail Dealer

 

$ 10.00

 

Balie Richard

Elz. TWP. Elizabeth PO.

Insurance Agent

 

$ 10.00

 

Baldridge R.S.

Vers. TWP McKeesport

Physician

 

$ 10.00

 

Brisbun Dane

McKeesport

Retail Dealer

 

$ 10.00

 

Boyle Elizabeth

"

Retail Dealer

 

$ 10.00

 

Bridenthall J.& Co.

McKeesport

Retail Dealer

 

$ 10.00

 

Brichly W.H.

"

Peddler

 

$ 10.00

 

Busch William

"

Manufacture

 

$ 10.00

 

Berry James M.

"

Retail Dealer

 

$ 10.00

 

Blair John M.

Vers. TWP. Turtle Creek

Retail Dealer

 

$ 10.00

 

Boyd & McKown

Elizabeth

Retail Dealer

 

$ 10.00

 

 

 

 

 

 

 

Brinton W. P.

Elz. TWP. Eakin PO.

Income

$1,711.00

$ 85.55

 

Boyd John B.

Elz. TWP. Elizabeth PO.

Income

$ 201.00

$ 10.05

 

Barret Denis

" " " "

Income

$ 119.00

$ 3.95

 

Bedsworth Wilson

" " " "

Income

$ 499.00

$ 24.85

 

Billick Alexander

" " " "

Income

$ 331.00

$ 16.55

 

Boyles James

Buckeye Mills

Income

$ 102.00

$ 5.10

 

Brown Andrew

Elz. TWP. Sunny Side

Income

$ 92.00

$ 4.60

 

Bishop John J.

Vrs. TWP. Duncan

Income

$ 162.00

$ 8.10

 

Boone John

" " "

Income

$ 285.00

$ 14.45

 

Bythe John

" " "

Income

$ 307.00

$ 15.35

 

Blair John

Vers. TWP. Turtle Creek

Income

$ 700.00

$ 35.00

 

Boldon Thomas

" " " "

Income

$ 516.00

$ 25.80

 

Boli Philip

Vers. TWP. Port Perry

Income

$ 490.00

$ 24.50

 

Botts Andrew

" " " "

Income

$ 180.00

$ 9.00

 

Benyare? Phillip

Vers. TWP. Turtle Creek

Income

$ 184.00

$ 9.20

 

Black James

Vers. TWP. McKeesport

Income

$ 400.00

$ 20.00

 

Barner John

" " "

Income

$ 91.00

$ 4.55

 

Bayne Evan

" " "

Income

$ 607.00

$ 30.35

 

Berry James H.

McKeesport

Income

$ 587.00

$ 29.35

 

Bowing Stacy

McKeesport

Income

$ 200.00

$ 10.00

 

Brown A. J.

McKeesport

Income

$ 26.00

$ 1.30

 

Bombach John

McKeesport

Income

$ 19.00

$ .95

 

Busch William

McKeesport

Income

$ 39.00

$ 1.95

 

 

 

 

 

 

 

Barnet Thomas

McKeesport

Income

$ 146.00

$ 7.30

 

Beacom S. R.

McKeesport

Income

$ 467.00

$ 23.35

 

Blair Hugh

McKeesport

Income

$ 16.00

$ .80

 

Butterfield James

McKeesport

Income

$ 185.00

$ 9.25

 

Baird Elizabeth

McKeesport

Income

$ 637.00

$ 31.85

 

Brown William

McKeesport

Income

$ 1,000.00

$ 50.00

 

Billingsley William

Elizabeth

Income

$ 257.00

$ 12.85

 

Boyd Joseph C.

Elizabeth

Income

$ 232.00

$ 11.60

 

Boyd R. M.

Elizabeth

Income

$ 390.00

$ 19.50

 

Boyd R. M.

Elizabeth

Watch

 

$ 2.00

$ 21.50

 

 

 

 

 

 

Boyd Andrew

Elz.TWP. Elizabeth

Carriage

 

$ 1.00

 

Boyd A. W.

Elz. TWP. Elizabeth

Carriage

$ 1.00

 

Boyd A. W.

" " "

Income

$ 85.00

$ 4.25

$ 5.25

Broadfoot James

Vers. TWP. Turtle Creek

Income

$ 519.00

$ 25.95

 

Broadfoot James

" " " "

Carriage

 

$ 1.00

$ 26.95

Breneman George

Vers. TWP. Port Perry

Income

$ 290.00

$ 14.30

 

Breneman George

" " " "

Watch

 

$ 1.00

$ 15.50

Bowman George

" " " "

Income

$ 476.00

$ 23.80

 

Bowman George

" " " "

Watch

 

$ 1.00

 

Bowman George

" " " "

Carriage

 

$ 2.00

$ 26.80

Bell Wm. M. A.

Eliz. B. Vista

Income

$ 106.00

$ 5.30

 

Bell Wm.

" " "

Watch

 

$ 2.00

 

Bell Wm. " "

" " "

Piano

 

$ 4.00

$ 11.30

 

 

 

 

 

 

Cookston James

Eliz. TWP. Eakin PO.

Income

$ 238.00

$ 12.90

 

Colling Robert

" " " "

Income

$ 61.00

$ 3.05

 

Cooley John

Elz. Twp. Elizabeth

Income

$377.00

$ 18.85

 

Caldwell William

Elz. TWP. Elizabeth

Income

$ 853.00

$ 42.63

 

Coleman John

" " " "

Income

$ 248.00

$ 2.40

 

Cherry Thomas

Vers. TWP. Turtle Creek

Income

$ 134.00

# 6.71

 

Crumpton Adam

" " " "

Income

$ 200.00

$ 10.00

 

Connelly Patrick

" " " "

Income

$ 240.00

$ 12.00

 

Chester Thomas R.

Vers. TWP. McKeesport

Income

$ 130.00

$ 6..50

 

??????? John

Vers. TWP. Port Perry

Income

$ 2,426.00

$ 121.30

 

???? C. W.

" " " "

Income

$ 360.00

$ 18.00

 

????? William

" " " "

Income

$ 181.00

$ 9.05

 

Campbell William

McKeesport

Income

$ 233.00

$ 11.65

 

 

 

 

 

 

 

Cock H. B.

McKeesport

Income

$ 3,100.00

$ 155.00

 

Close John

McKeesport

Income

$ 338.00

$ 26.90

 

Clark Thomas

McKeesport

Income

$ 35.00

$ 1.75

 

Critchlow ? Andrew

McKeesport

Income

$ 338.00

$ 26.90

 

Clark Samuel

McKeesport

Income

$ 1,200.00

$ 69.00

 

Campton Henry

McKeesport

Income

$ 6.00

$ .30

 

C?? B. F.

McKeesport

Income

$ 20.00

$ 1.00

 

C??? William

McKeesport

Income

$ 128.00

$ 6.40

 

C??? C. W.

McKeesport

Income

$ 92.00

$ 4.60

 

Cable Samuel

McKeesport

Income

$ 777.00

$ 38.85

 

 

 

 

 

 

 

Campbell Abe

McKeesport

Income

$ 21.00

$ 1.05

 

Cline Joseph

McKeesport

Income

$ 164.00

$ 8.20

 

Clay Thornton

Elizabeth

Income

$ 512.00

$ 25.60

 

Calhoun Alexander

Eliz. TWP. Elizabeth

Income

$ 21.00

$ 1.05

 

Crawford Hugh

Elz. TWP. Elizabeth

Income

$ 183.00

$ 9.15

 

Cnonely ? H. B.

Elizabeth

Income

$ 182.00

$ 9.10

 

Craighead John

Elizabeth

Income

$ 2,700.00

$ 135.00

 

Chorsty ? James

Elizabeth

Income

$ 184.00

$ 9.20

 

Coursin B. B.

Eliz. TWP. McKeesport

Income

$ 4,400.00

$ 220.00

 

Coursin B. B.

" " "

Income

$ 15,600.00

$ 1,560.00

 

Coursin B. B.

" " "

Carriage

 

$ 1.00

$ 1,781.00

Coursin T. H.

" " "

Income

$ 4,400.00

$ 220.00

 

Coursin T. H.

" " "

Income

$ 4,800.00

$ 480.00

 

Coursin T. H.

" " "

Watch

 

$ 2.00

$ 702.00

Coursin Benjamin

" " "

Income

$ 4,400.00

$ 220.00

 

Coursin Benjamin

" " "

Income

$ 4,149.00

$ 414.90

 

Coursin Benjamin

" " "

Carriage

 

$ 1.00

 

Coursin Benjamin

" " "

Piano

 

$ 4.00

$ 639.90

Coursin Benjamin

" " "

Tax With Held

 

$ 22.24

$ 617.66

Caldwell Ebenezer

Elz. Twp. Elizabeth

Income

$ 140.00

$ 7.00

 

Caldwell Ebenezer

" " "

Carriage

 

$ 1.00

$ 8.00

Calhown James

" " "

Income

$ 29.00

$ 1.45

 

Calhown James

" " "

Carriage

 

$ 1.00

$ 2.45

Carson James

Vers. TWP. Turtle Creek

Carriage

 

$ 1.00

 

Chester T. P.

Vers. TWP. McKeesport

Income

$ 28.00

$ 1.40

 

Chester T. P.

" " "

Watch

 

$ 1.00

 

Chester T. P.

" " "

Piano

 

$ 4.00

$ 6.40

 

 

 

 

 

 

Name

Location

Article or Occupation

Valuation

Assessment

Total Tax

Devore Thos. M.

Elz. TWP. Sunny Side

Insurance Agent

 

$ 10.00

 

Dixon John

McKeesport

Peddler

 

$ 10.00

 

Ditmer Conrad

McKeesport

Manufacture

 

$ 10.00

 

Deitrick Alexander

Vers. TWP. Duncan

Butcher

 

$ 10.00

 

Darrington?

Patrick

Vers.TWP. Turtle Creek

Retail Liquor

 

$ 25.00

 

Donelsen James

Elizabeth

Manufacture

 

$ 10.00

 

 

 

 

 

 

 

Daw? W.B.

Elz.TWP. B. Vista

Income

$ 609.00

$ 30.00

 

Douglass James

" " " "

Income

$ 128.00

$ 6.40

 

Dagget John M.

" " " "

Income

$ 66.00

$ 3.30

 

Douglap? Wm.

Elz. TWP. Elizabeth

Income

$ 186.00

$ 9.30

 

Dans Ebenezer

Elz. TWP. Mong. City

Income

$ 87.00

$ 4.35

 

Danks Peter

Elz. TWP. Young. PO.

Income

$ 235.00

$ 11.75

 

D?ais? John D.

Elz. TWP. Duncan

Income

$ 1,123.00

$ 56.15

 

Dunn Dairs ?

Elz. - Sunny Side

Income

$ 17.00

$ .85

 

Douglap? Robert

Elz. TWP. Elizabeth

Income

$ 223.00

$ 11.15

 

Deitrick John

Elz. Twp. Duncan

Income

$ 65.00

$ 3.25

 

Deitrick Alexander

" " "

Income

$ 102.00

$ 5.10

 

Duncan James A.

" " "

Income

$ 106.00

$ 5.30

 

 

 

 

 

 

 

Dyer Peter

Vers. TWP. Port Perry

Income

$ 218.00

$ 10.90

 

Davis Jackson

" " " "

Income

$ 146.00

$ 7.30

 

Dodds Michel

" " " "

Income

$ 100.00

$ 5.00

 

Dans John

" " " "

Income

$ 384.00

$ 19.20

 

Dansin Alezander

" " " "

Income

$ 122.00

$ 6.10

 

Daw Michel

Vers. Tp. Turtle Creek

Income

$ 407.00

$20.35

 

Dans Daniel

Turtle Creek

Income

$ 32.00

$ 1.60

 

Duttion W.T.

Turtle Creek

Income

$ 120.00

$ 6.00

 

Day D.V.

McKeesport

Income

$ 218.00

$ 10.90

 

Dougherty Joseph

McKeesport

Income

$ 100.00

$ 5.00

 

Deever? Joseph

McKeesport

Income

$ 40.00

$ 2.00

 

Dixon John

McKeesport

Income

$ 68.00

$ 3.40

 

Duffy C.H.

McKeesport

Income

$ 292.00

$ 14.60

 

Dias William

McKeesport

Income

$ 97.00

$ 4.85

 

Dale Joseph

Elz. TP. Elizabeth

Income

$ 918.00

$ 45.90

 

Dunbar James

Elz. Tp. Elizabeth

Income

$ 324.00

$ 16.20

 

Dairs? David

Elz. Tp. Elizabeth

Income

$ 134.00

$ 6.70

 

Dawsen W.

Port Perry

Income

$ 174.00

$ 8.70

 

 

 

 

 

 

 

Donglap Wm.

Elz.Tp. B Vista

Income

$ 377.00

$ 18.85

 

Donglap Wm.

" " " "

Carriage

 

$ 1.00

 

Donglap Wm.

" " " "

Watch

 

$ 1.00

$ 20.85

Dreannan T. H.

Elz. Tp. B. Vista

Income

$ 351.00

$ 17.55

 

Drennan T. H.

" " " "

Carriage

 

$ 1.00

$ 18.55

Dunshee Wm.

McKeesport

Income

$ 4,400.00

$ 220.00

 

Dunshee Wm.

McKeesport

Income

$ 4,333.00

$ 433.30

 

Dunshee Wm.

McKeesport

Watch

 

$ 2.00

 

Dunshee Wm.

McKeesport

Piano

 

$ 4.00

$ 639.30

 

 

 

 

 

 

Edmundson J. W.

Elz.Tp. McKeesport

Income

$ 62.00

$ 3.10

 

Edmundson A. C.

Elz. Tp. Mckeesport

Income

$ 84.00

$ 4.20

 

Edmondson Kalip

Elz. Tp. McKeesport

Income

$ 70.00

$ 3.50

 

Ewig Daniel

Elz. Tp. Elizabeth

Income

$ 51.00

$ 2.55

 

Edmondson Hiram

Elz.Tp. McKeesport

Income

$ 89.00

$ 4.55

 

Evans Oliver

Elz. Tp. McKeesport

Income

$ 315.00

$ 15.75

 

Eichle? George

Vers. TP. Duncan

Income

$ 16.00

$ .80

 

Elliot James

Elizabeth

Income

$ 95.00

$ 4.75

 

 

 

 

 

 

 

Edmondson Levi

Elz.Tp. McKeesport

Income

$ 2,140.00

$ 107.00

 

Edmoundson Levi

" " "

Carriage

 

$ 1.00

$ 108.00

Elder A. H.

McKeesport

Income

$ 29.00

$ 1.45

 

Elder A. H.

McKeesport

Watch

 

$ 1.00

$ 2.45

 

 

 

 

 

 

Elliot J. & Sons

McKeesport

Manufactures

 

$ 10.00

 

 

 

 

 

 

 

Farrow Gumber Theo.