Madison Parish 1865-66 US IRS Tax Assessments

 

Everyone is familiar with the current Income Tax Act that was passed by congress in 1913. However very few people are aware that a previous tax law, the Internal Revenue Act, was passed on July 1, 1862. This tax was necessary to defray the cost of the Civil War, which by that time was well under way. The 1862 tax originally was 3% on incomes between $600 and $10,000 and 5% on incomes over $10,000. But the rates increased in 1864 to 5% on incomes between $600 and $5,000 and 10% on incomes over $5,000. The taxes were levied on residents of each state in the Union and also on residents of former Confederate states then controlled by the Union. Most of the 1862 taxes were repealed 1872, and in 1895 income taxes were declared unconstitutional by the Supreme Court. Apparently Madison Parish residents were not taxed until the war ended even though much of Louisiana was under Federal control as early as 1862.

Examples of the taxes are as follows: Carriages $1-6; Gold watches $1-2; Pianos $2-4; Silver plate 50 cents per Troy ounce. Also, annual license fees were required for bankers, auctioneers, wholesale and retail dealers, pawnbrokers, distillers, brewers, brokers, tobacconists, confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soap makers, coal-oil distillers, peddlers, apothecaries, photographers, lawyers, and physicians.

The following is the list of Madison Parish residents who were assessed during the latter part of 1865 and the early part of 1866. Note that even though Richmond was burned to the ground in 1863 it is still listed as a “location” in 1865-66.

 

Name

Location

Carriage

Gold

Hotel

Income

Lawyer

Livery

Physician

Piano

Retail

Silver

Watch

Keeper

Stable

Forte

Dealers

Plate

Adrian E. Adams

Richmond

$1

G. M. Alexander

Milliken's Bend

$2

$2

William  Alling

Madison Parish

$1

Bynun  Amis

Richmond

$2

S.  Anderson

Madison Parish

$2 (2)

K. G. Andrews & Co.

Omega Landing

$2.50 Feb 66

 

$10 May 66

George B. Anthony Est.

Milliken's Bend

$2

Edward  Armorer

Madison Parish

$1

James B. Askew

Richmond

$2 (2)

$3 (3)

John  Bachman

DeSoto (Delta)

$2.50 Feb 66

 

$10 (May 66)

John W. Balfour

Milliken's Bend

$8.33

$20.83

W. D. Bell

Omega Landing

$8.33 Feb 66

 

$10 May 66

Gibson C. Bettis

Richmond

$1

William  Biggs

DeSoto (Delta)

$1

$1

William H. Bright

Richmond

$1

F. W. Briscoe

Richmond

$2 (2)

$2 (40 oz)

B. H. Buckner

Milliken's Bend

$3

$2 (2)

Mary  Burney

DeSoto (Delta)

$2 (2)

$2

William M. Burnley

Madison Parish

$1

$2

J. W. Cavalier

Omega Landing

$1

$2.50 Feb 66

 

$10 May 66

J. W. Clark

Milliken's Bend

$1

A.  Crandall

Richmond

$1

$2

Julius  Culbertson

Duckport

$10

W. H. Donoho

Richmond

$1

$1

Owen L. Ellis

Milliken's Bend

$5 Nov 65

 

$10 May 66

Fallon & Fields

DeSoto (Delta)

Liquor

 

$8.33 Jan 66

 

$25 May 66

Ben  Folks

DeSoto (Delta)

$1

$1

P.  Gilfoil

Omega Landing

$1

E. W. Graves

Richmond

$1

R. W. Graves

Milliken's Bend

$2

$2

F. J. Harding

Milliken's Bend

$1

$2

Lucien  Harris

Omega Landing

$2

$3 (3)

A. D. Hawkins

Milliken's Bend

$10

William R. Hayes

Milliken's Bend

$10

Hecht & Millins

Milliken's Bend

$20.83

John  Hindman

Richmond

$1

Charles  Jackson

Omega Landing

$7.50 Aug 65

 

$10 May 66

William  Johnson

DeSoto (Delta)

$3.33 (Jan 66)

Kepley & Co.

DeSoto (Delta)

Liquor

 

$10.12 Dec 65

 

$25 May 66

Benjamin  Kilgore

Richmond

$1

Leonard  Kilgore

Richmond

$1

J. Tyson Lane

Richmond

$10

Thomas J. Long

Richmond

$25

William M. Lowry

Milliken's Bend

$4 (2)

$2

$2 (40 oz)

Philip  Maher

Milliken's Bend

$1

$2

$1 (20 oz)

John, Jr. Mason

Richmond

$10

James R. McDowell

Milliken's Bend

$3

$2

Anselon  McGill

Richmond

$1

Sullivan & McGraw

DeSoto (Delta)

$3.33 (Jan 66)

 

$10 (May 66)

Spencer  Montgomery

Richmond

$1

William  Montgomery

Richmond

$1

$10

C. H. Moore

Richmond

$1

$2 (2)

H. P. Morancy

Milliken's Bend

$220 5%

 

$205 10%

Joe  Noland

Milliken's Bend

$1

$2

Sarah A. Nutt

Omega Landing

$4 (2)

$1

Dennis  O'Brien

DeSoto (Delta)

$10

William S. Parham

Richmond

$10

William R. Peck

Omega Landing

$2

William  Phillips

Richmond

$1

Henderson  Randle

Omega Landing

$1

Andrew K. Ream

DeSoto (Delta)

$3.33 (Jan 66)

 

$10 (May 66)

Sartorius & Co.

Milliken's Bend

$3.33 Jan 66

 

$25 May 66

Epheron  Saterfield

DeSoto (Delta)

$2.50 (Jan 66)

 

$10 (May 66)

Robert M. Scott

Richmond

$1

James  Smith

Richmond

$2

Joe  Smith

Milliken's Bend

$40.85 5%

Isaiah  Stanborough

Richmond

$1

Alfred  Strand

Richmond

$2

T. N. G. Taylor

Milliken's Bend

$2

$6

F. F. Tisdale

Milliken's Bend

$2

E. B. Towne

DeSoto (Delta)

$4 (3)

R. M. Turner

Richmond

$1

A.  Tyrrill

Milliken's Bend

$10

M.  Wallace

Richmond

$10

Thomas W. Watt

Milliken's Bend

$1

$1

John A. Woodry

Milliken's Bend

$1

$1

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