The National Archives at Fort Worth

Internal Revenue Service Records

Records Available at the National Archives at Fort Worth


To fund the Civil War, an act of August 5, 1861 (12 Stat. 292) levied a direct tax on property and an income tax. The act also provided for a Commissioner of the Revenue and district collectors and assessors. While the Tax Act (12 Stat. 432) of July 1, 1862, repealed these taxes, it also created the basis of the modern internal revenue system, with an income tax and taxes on various commodities, businesses, products, and services. The direct tax commissions were discontinued in 1870, but collection of unpaid taxes continued (under district internal revenue collectors) until 1888.

The present Internal Revenue Service is responsible for the administration, assessment, and collection of all internal revenue taxes and the enforcement of all internal revenue laws, including the Federal Alcohol Administration Act, Liquor Enforcement Act of 1936, and the Federal Firearms Act.

Closely related records can be found in the following record groups:  Record Group 39, Records of the Bureau of Accounts (Treasury); Record Group 217, Records of the United States General Accounting Office; Record Group 56, General Records of the Department of the Treasury; Record Group 60, General Records of the Department of Justice; Record Group 202, Records of the National War Labor Board (World War II); and Record Group 308, Records of the Tax Court of the United States.

Appendix A is a list of collection districts for the states of Arkansas, Louisiana, Oklahoma, and Texas.


Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917  720072 58-AR1



Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917  720138 58-LA1



Series Title NARA ID Local Identifier
Assessment Lists, 1912 - 1917  720139 58-OK1



First Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1874  1680250 58-TX1
Schedules of Taxes Transferred, 1874  1682798 58-TX8


Second Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1870 - 1917  1680715 58-TX2


Third Collection District

Series Title NARA ID Local Identifier
Assessment Lists, 1867 - 1917  1683233 58-TX3


Fourth Collection District

Series Title NARA ID Local Identifier
Records of Uncollectible Taxes Abated, 1866 - 1879  1683245 58-TX4
Records of Applications for Licenses, 1/1866 - 11/1867  1683603 58-TX5
Records of Personal Taxes, 4/1866 - 10/1866 1683652 58-TX6
Monthly Records of Collections, 1866 - 1866 1683739 58-TX7
Records of Cotton Assessed, 1866 - 1868 1686247 58-TX9
Records of Cotton Shipped, 1866 - 1867 1686342 58-TX10
Assessment Lists, 1866 - 1912 1686448 58-TX11


Appendix A

Collections Districts


Divided into three collections districts July 13, 1866.

District  Counties
District 1

Arkansas, Conway, Craighead, Crittenden, Cross, Fulton, Greene, Independence, Izard, Jackson, Lawrence, Mississippi, Monroe, Phillips, Poinsett,Prairie, Randolph, Saint Francis, Searcy, Sharp, Van Buren, White, and Woodruff

District 2  Ashley, Bradley, Calhoun, Chicot, Columbia, Dallas, Desha, Drew, Grant, Hempstead, Hot Spring, Jefferson, Lafayette, Lincoln, Nevada, Ouachita, Pulaski, Saline, and Union
District 3 Benton, Boone, Carroll, Clark, Crawford, Franklin, Johnson, Little River, Madison, Marion, Montgomery, Newton, Perry, Pike, Polk, Pope, Scott, Sebastian, Sevier, Washington, and Yell



Divided into three collection districts June 22, 1865.

District  Parishes
District 1

Ascension, Jefferson, La Fourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helen, St. James, St. John Baptist, St. Tammany, Terre Bonne, and Washington

District 2  Assumption, Avoyelles, Calcasieu, East Baton Rouge, East Feliciana, Grant, Iberville, La Fayette, Natchitoches, Point Coupee, Rapides, Sabine, St. Landry, St. Martin's, St. Mary's, Vermillion, Vernon, West Baton Rouge, and West Feliciana
District 3 Bienville, Bossier, Caddo, Caldwell, Carroll, Catahoula, Claiborne,Concordia, De Soto, Franklin, Jackson, Madison, Morehouse, Ouachita, Red River, Richland, Tensas, Union, Webster, and Winn



Divided into four collection districts June 5, 1865 but districts 1 and 2 were consolidated later.

District  Counties
District 1

Angelina, Brazoria, Brazos, Chambers, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Leon, Liberty, Madison, Nacogdoches, Newton, Orange, Polk, Robertson, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker

District 2 

Atascosa, Austin, Bee, Calhoun, Cameron, Colorado, DeWitt, Dimmitt, Duval, Encinal, Fayette, Fort Bend, Frio, Goliad, Gonzales, Hidalgo, Jackson, Karnes, La Salle, Lavaca, Live Oak, Matagorda, Maverick, McMullin, Nueces, Refugio, San Patricio, Starr, Victoria, Washington, Webb, Wharton, Zapata, and Zaval

District 3 Archer, Bandera, Bastrop, Baylor, Bell, Bexar, Blanco, Bosque, Brown, Buchanan, Burleson, Burnet, Caldwell, Callahan, Clay, Coleman, Comal, Comanche, Concho, Cooke, Coryell, Dawson, Denton, Edwards, Eastland, El Paso, Erath, Falls, Guadalupe, Gillespie, Hamilton, Hardeman, Haskell, Hays, Hill, Jack, Johnson, Jones, Kendall, Kerr, Kimball, Kinney, Knox, Lampasas, Llano, Mason, McLennan, McCulloch, Medina, Menard, Milam, Montague, Palo Pinto, Parker, Presidio, Runnels, San Saba, Shackelford, Tarrant, Taylor, Throckmorton, Travis, Uvalde, Wichita, Wilbarger, Williamson, Wise, and Young
District 4 Anderson, Bowie, Cass, Cherokee, Collin, Dallas, Ellis, Fannin, Freestone, Grayson, Harrison, Henderson, Hopkins, Hunt, Kaufman, Lamar, Limestone, Marion, Navarro, Panola, Red River, Rusk, Smith, Titus, Upshur, Van Zandt, and Wood