PROLOGUE

( 58. )

DETAILED LIST of Persons in the

received , by

UNITED STATES INTERNAL REVENUE .

Collection District of the Dedtrict & Columbia from whom returns have been penalties collected , under the Excise Laws of the United States , including all assessments returned on a special list , and the amount thereof as received

with all collections made after allowance , and all allowances received after collection , during the same period . Collectors must be particular to fill all the blanks in this form , and number all articles and occupations to correspond with the entry in the Abstract .

Collector

Luis Clephane

ARTICLE OR OCCUPATION .

So. IN ABSTRACT .

QUANTITY VALUATION .

RATE OF ANUNT OF TAX

ON PART CLAR ARTICLE

TOTAL

No.

OP LINE

DATE

NAME

LOCATION

Fordon Caroline Tray Gefit Caling House 125 Hazen

Lagan Ino

Sunt It G

246

Pa

Retail Loguer 335 One Rati Clain . Agent 1985 mo Manufacture Income

219 ser

Linney Edward 17½ Da are facin 186 ofanio 2013

ap . April 255incoln Abraham Pairs White Hours

A 35 Sendar 183

Mens William Ce 17 16. Photographer 225 7 mo

TAX

from 372027398425

417

1279 15

17.75 1396.90

875-

10

11

McCarthy Chas

Me Carthy Brio Lay

Drs

Retail

Dealer in

Cer 18.426

Lique

12

13

28

Mason Drs Long Four Hot Purdy

Dealer

Merritt William

Arlington

14

Missouri

15

16

Mygalt Charles

of

Mann Dno Ling Brat Cona Adell

Dealer

President Abraham Lincoln issued a number of executive orders establish- ing collection districts in all of the states and territories - and appointed collectors and accessors . Lincoln's own tax of $ 1,296.90 exceeded the an- nual salary of most Americans in 1864 .

who performs by sleight of hand shall be re- garded as a juggler under this act . " ) , confec- tioners , horse dealers , livery stable keepers , cattle brokers , tallow - chandlers and soapmakers , coal- oil distillers , peddlers , apothecaries , photogra- phers , lawyers , and physicians . Hotels , inns , and taverns were classified according to the an- nual rent or estimated rent , from a first - class establishment with a yearly rental of $ 10,000 to an eighth - class hotel with a yearly rental of less than $ 100 , and charged license fees of from $ 200 to $ 5 accordingly . Eating houses paid $ 10 per year for a license , theaters $ 100 , and circuses $ 50 . Bowling alleys and billiard rooms paid ac- cording to the number of alleys or tables be- longing to or used in the building to be licensed . Stamp duties were imposed on legal and busi- ness documents and on medicines , playing cards , and cosmetics.4

The new Office of the Commissioner of In- ternal Revenue in the Treasury Department su- pervised the collection of taxes and duties and

prepared regulations , instructions , directions , and forms used in assessing and collecting taxes . President Abraham Lincoln issued a series of executive orders dividing all of the states and territories under Union control into collection districts . The number of collection districts in a state or territory could be as few as one , as in the case of the Territory of New Mexico , but it could not exceed the number of its congressional representatives . Subsequent executive orders al- tered collection districts in some of the states and territories either in number or in geograph- ical coverage . Lincoln also appointed a collector and an assessor for each district . Local officials , or assistant assessors , compiled lists of taxpay- ers used by collectors to collect the taxes .

All persons , partnerships , firms , associations , and corporations submitted to the assistant as- sessor of their division a list showing the amount

1457 417

5783

10-

10-

2030

2083

CIVIL WAR INCOME TAX RECORDS 253