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Genealogical And Biographical Research:
A Select Catalog Of National Archives Microfilm Publications (Part

"Old Loan" And Tax Records (Cont.)

Records of the Internal Revenue Service, Record Group 58 (cont.)

Pennsylvania, 1862-1866. M787. 107 rolls. DP.

Rhode Island, 1862-1866. M788. 10 rolls. DP.

South Carolina, 1864-1866. M789. 2 rolls. DP.

Texas, 1865-1866. M791. 2 rolls. DP.

Vermont, 1862-1866. M792. 7 rolls. DP.

Virginia, 1862-1866. M793. 6 rolls. DP.

The 1862 organizational structure of the Internal Revenue districts in the State of Virginia and the new State of West Virginia remained the same even after West Virginia was admitted to the Union in 1863. Therefore, records of five of the counties that comprised the eastern panhandle of the new state (Morgan, Berkeley, Jefferson, Hampshire, and Hardy) have been microfilmed as part of the records of District 3 of Virginia. However, after the reorganization of the Internal Revenue districts of the two states on May 3, 1865, the records pertaining to these counties are among the West Virginia assessment returns.

West Virginia, 1862-1866. M795. 4 rolls. DP.

The 1862 organizational structure of the Internal Revenue districts in the State of Virginia and the new State of West Virginia remained the same even after West Virginia was admitted to the Union in 1863. Therefore, records of five of the counties that comprised the eastern panhandle of the new state (Morgan, Berkeley, Jefferson, Hampshire, and Hardy) have been microfilmed as part of the records of District 3 of Virginia. However, after the reorganization of the Internal Revenue districts of the two states on May 3, 1865, the records pertaining to these counties are among the West Virginia assessment returns.

Records of the Accounting Officers of the Department of the Treasury (Record Group 217)

The Office of the Fifth Auditor had responsibility for land taxes assessed by the federal government in southern states during the Civil War. The records from 1814 to 1925 contain accounts and records relating to the settlement of accounts and claims, including these assessed land taxes.

An act of August 5, 1861, apportioned an annual direct tax of $20 million among all the states and territories and the District of Columbia. Only one such annual payment, however, was required because later acts suspended further collections. While most states assumed the obligation to pay the tax, the states of the Confederacy, plus Delaware and the Territory of Colorado, did not. The task of collecting the taxes in the states that refused to assume the obligation was assigned to the Office of Internal Revenue. Every parcel of land was valued and taxed in proportion to the amount of tax to be paid by each state. The only microfilmed list is for Tennessee.

Civil War Direct Tax Assessment Lists: Tennessee. T227. 6 rolls.

The assessment lists are arranged by county. They usually include a description of the parcel of land, the number of acres and lots, valuation, tax penalty, and the owner's name.

Southern Civilians

Records relating to Southern civilians, or "citizens" as they were called during the Civil War, were generated by both Union occupying forces and the Confederate government. This section describes selected microfilm Confederate government records and records of provost marshals of the Union Army who served as military police. Also listed are court records relating to the confiscation of property, treasury records relating to claims resulting from the Civil War, and military records relating to burials of both Southern military personnel and civilians.

Records relating primarily to Confederate military service and Confederate prisoners of war are described in Military Service Records: A Select Catalog of National Archives Microfilm Publications.

War Department Collection of Confederate Records (Record Group 109)

The War Department Collection of Confederate Records consists of records of the Confederate States of America acquired by capture or surrender at the close of the Civil War and others acquired later through donation or purchase. On July 21, 1865, the Secretary of War established a unit in the Adjutant General's Office for the collection, safekeeping, and publication of the "rebel archives." Also included in Record Group 109 are the records of the Union provost marshals. Although they are records of the Union Army, they were associated with Confederate records in the War Department because they relate in part to Confederate citizens and sympathizers.

The Union provost marshals' duties included maintaining law and order among the civilian population, maintaining the Union Army's prisons, and, to a certain extent, settling disputes caused by the war itself. They sought out and arrested deserters from the Union Army, some Confederate deserters, Confederate spies, and civilians suspected of disloyalty; investigated the theft of government property; controlled the passage of civilians in military zones and those using government transportation; confined prisoners; and maintained records of paroles and oaths of allegiance. Provost courts were established in some territorial commands to try civilian violators of military orders and the laws of war or to handle other offenses arising under the military jurisdiction. They also tried military personnel accused of civil crimes.

Confederate Papers Relating to Citizens or Business Firms. M346. 1,158 rolls. 16mm. DP.

This microfilm publication reproduces documents that relate primarily to Confederate citizens, railroads, newspapers, and companies doing business with the Confederate government. The files were compiled by the U.S. War Department and contain original documents, with cross-references to other compiled records and to the bound records. Most of the material was originally included in money accounts of Confederate quartermasters, commissaries, and other disbursing offices that had been settled or were in the process of being settled by the Confederate treasury department.

The files are arranged alphabetically by name of citizen or business. Appended to the descriptive pamphlet is a "Selected List of Larger Aggregations of Papers in the Citizens' File." Information includes the name of the individual or firm and the nature of the business or service rendered or the goods furnished and dates.