Internal Revenue Service Records
Records Available at the National Archives at Fort Worth
Introduction
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 While the Tax Act (12 Stat. 432) of July 1, 1862, repealed these taxes, it also created the basis of the modern internal revenue system, with an income tax and taxes on various commodities, businesses, products, and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.
Arkansas
| Series Title | NARA ID | Local Identifier |
|---|---|---|
| Assessment Lists, 1867 - 1917 | 720072 | 58-AR1 |
Louisiana
| Series Title | NARA ID | Local Identifier |
|---|---|---|
| Assessment Lists, 1867 - 1917 | 720138 | 58-LA1 |
Oklahoma
| Series Title | NARA ID | Local Identifier |
|---|---|---|
| Assessment Lists, 1912 - 1917 | 720139 | 58-OK1 |
Texas
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
Arkansas
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 |
Louisiana
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 |
Texas
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 |