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Internal Revenue Service

To raise funds for the Civil War, Congress passed the Internal Revenue Act in 1862, creating the Bureau of Internal Revenue and establishing how to collect taxes. The Revenue Act implemented a combination of excise taxes on goods, license fees on various professions, and the nation鈥檚 first progressive income tax.

In 1862, the Commissioner of Internal Revenue divided each state and territory not in rebellion into collection districts. States that seceded began being taxed as soon as Union troops established control. There could be as few as one district and no more than the number of congressional representatives. These districts collected income taxes until the expiration of the Civil War tax in 1872, though some of these taxes continued to be collected until 1874.

The government continued to collect taxes on certain businesses and goods sold, particularly liquor and tobacco. In 1895, the Supreme Court ruled income tax unconstitutional. The 16^th Amendment was ratified in 1913, affirming the constitutionality of income tax.

In 1953, the agency reorganized and was renamed the Internal Revenue Service.

Bureau of Internal Revenue Records, 1862-1953

Internal Revenue Service Records, 1953-2001

Bureau of Internal Revenue Records, 1862-1953

In 1862, the Commissioner of Internal Revenue divided each state and territory not in rebellion into collection districts. States that seceded began being taxed as soon as Union troops established control. There could be as few as one district and no more than the number of congressional representatives. Assessors from each district created Tax Assessment Lists to keep track of taxes owed and paid. The lists are further broken down by Annual, Monthly, and Special lists.*

For more information about Tax Assessment Lists, .

Annual:

Beginning in 1862, Americans paid: 3% tax on income over $600 and 5% tax on income over $10,000. In 1864 the rates increased and the ceiling dropped so that Americans now paid: 5% tax on income over $600 and 10% tax on income over $5000.

Annual Licenses were required for Bankers, tobacconists, jugglers, confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soap makers, coal and oil distillers, peddlers, apothecaries, photographers, lawyers, and physicians.
Hotels, inns, and taverns were classified according to the annual 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 according to the number of alleys or tables belonging to or used in the building to be licensed. Stamp duties were imposed on legal and business documents and on medicines, playing cards, and cosmetics.

Monthly:

Monthly specific (or fixed) and ad valorem (a percentage of the market value) duties were placed on articles and products ranging from ale to zinc. Monthly taxes were levied on gross receipts of transportation companies; interest paid on bonds; surplus funds accumulated by financial institutions and insurance companies; gross receipts from auction sales; and sales of slaughtered cattle, hogs, and sheep.

Special:

Special lists were used to supplement the incomplete annual and monthly lists and included taxes that the assessors deemed 鈥渟pecial.鈥� If you are unable to find the individual you are looking for in the regular monthly or annual lists, which will be discussed in my greater detail in a moment, don't forget to look for and check the Special Lists, often found attached to the monthly lists.

Minimal assessment lists exist for the post-1871 excise taxes. NARA also holds some income tax assessment lists post-16^th Amendment. The revenue act of 1913 imposed a 1% income tax on those who made over $3000 or couples who made over $4000. This only impacted less than 1% of the population, far less than the Civil War tax had. During the late nineteenth and early twentieth centuries, the Bureau of Internal Revenue collection districts consolidated and shifted.

Michigan Districts

The First District was headquartered in Detroit and had jurisdiction over the counties of Wayne. The title of the First District changed to District of Michigan on February 1, 1927. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Second District was headquartered in St. Joseph and had jurisdiction over the counties of Branch, St. Joseph, Cass, Berrien, Kalamazoo, Van Buren, and Allegan. The Second District consolidated with Third District on September 20, 1876.

The Third District was headquartered in Marshall and had jurisdiction over the counties of Washtenaw, Jackson, Calhoun, Eaton, Ingham, Lenawee, Monroe, and Hillsdale. The Third District was consolidated with First and Fourth Districts on August 7, 1883.

The Fourth District was headquartered in Grand Rapids and had jurisdiction over the counties of Barry, Ionia, Kent, Ottawa, Montcalm, Muskegon, Oceana, Newaygo, Lake, Mecosta, Mason, Manistee, Grand Traverse, Leelenaw, Manitou, Osceola, Emmet, Antrim, Wexford, Missaukee, Kalcaska, and Cheboygan. Parts of the Fourth District were consolidated with the First District on August 7, 1883. The remained of the Fourth District was consolidated with the First District on February 1, 1927.

The Fifth District was headquartered in Romeo and had jurisdiction over the counties of Livingston, Oakland, Macomb, St. Clair, Lapeer, and Sanilac. The Fifth District consolidated with First District on March 1, 1877

The Sixth District was headquartered in Flint and had jurisdiction over the counties of Clinton, Shiawassee, Genesee, Gratiot, Saginaw, Tuscola, Huron, Isabella, Midland, Bay, Gladwin, Clare, Roscommon, Ogemaw, Iosco, Alcona, Oscoda, Crawford, Otsego, Montmorency, Alpena, Presque Isle, Mackinaw, Delta, Chippewa, Marquette, Schoolcraft, Houghton, Ontonagon, Bleecker, Keweenaw, and Menomonee. The Sixth District consolidated with the First District on August 7, 1883.

Minnesota Districts

The First District was originally headquartered in Mankato and had jurisdiction over the counties of Houston, Winona, Fillmore, Olmstead, Mower, Dodge, Freeborn, Steele, Waseca, Rice, Scott, Le Sueu, Faribault, Blue Earth, Nicollet, Sibley, Martin, Watonwan, Brown, Renville, Jackson, Cottonwood, Nobles, Murray, Pipe Stone, Redwood, and Rock. The First District was renamed the District of Minnesota on August 7, 1883 when it was consolidated with the Second District and the headquarters was relocated to St. Paul.

The Second District was headquartered in Anoka and had jurisdiction over the counties of Aiken, Anoka, Andy Johnson, Becker, Benton, Big Stone, Carlton, Carver, Cass, Chisago, Chippewa, Clay, Crow Wing, Dakota, Douglas, Goodhue, Hennepin, Isanti, Itasca, Kandiyohi, Kannabec, Lac qui Parle, Lake, Lincoln, Manomin, McLeod, Meeker, Mille Lacs, Monongalia, Morrison, Otter Tail, Pine, Polk, Ramsey, St. Louis, Sherburne, Stearns, Stevens, Traverse, Todd, Wabashaw, Washington, and Wright. The Second District was consolidated into the District of Minnesota (formerly the First District) on August 7, 1883. 

Ohio Districts

The First District was headquartered in Cincinnati. It had jurisdiction over the 1st, 2nd, 3rd, 4th, 5th, 7th, 9th, 10th, 11th, 13th, and 17th wards of Cincinnati and parts of Hamilton County. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Second District was headquartered in Cincinnati. It had jurisdiction over the 6th, 8th, 12th, 14th, 15th, and 16th wards of Cincinnati and parts of Hamilton County. It was consolidated into First District on April 1, 1871.

The Third District was headquartered in Dayton. It had jurisdiction over the counties of Montgomery, Preble, Butler, and Warren. It was consolidated into the Sixth District on August 1, 1883.

 The Fourth District was headquartered in Urbana. It had jurisdiction over the counties of Darke, Shelby, Logan, Champaign, and Miami. It was consolidated into the Tenth District on August 1, 1883.

The Fifth District was headquartered in Lima. It had jurisdiction over the counties of Van Wert, Mercer, Allen, Auglaize, Hardin, Hancock, and Wyandot. It was consolidated into the Fourth District on January 1, 1876.

The Sixth District was headquartered in Wilmington. It had jurisdiction over the counties of Clermont, Brown, Highland, Clinton. It was abolished by 1887.

 The Seventh District was headquartered in Columbus. It had jurisdiction over the counties of Greene, Clark, Madison, and Franklin. It was consolidated into the Eleventh District on July 25, 1883.

 The Eighth District was headquartered in Delaware. It had jurisdiction over the counties of Union, Delaware, Marion, Morrow, and Richland. It was consolidated into the Seventh District on January 5, 1876.

 The Ninth District was headquartered in Norwalk. It had jurisdiction over the counties of Crawford, Huron, Seneca, Erie, Sandusky, and Ottawa. It was consolidated into the Tenth District on January 1, 1876.

The Tenth District was headquartered in Toledo. It had jurisdiction over the counties of Wood, Putnam, Henry, Lucas, Paulding, Defiance, Fulton, and Williams. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Eleventh District was headquartered in Ironton, later in Columbus. It had jurisdiction over the counties of Adams, Scioto, Lawrence, Gallia, Jackson, and Vinton. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Twelfth District was headquartered in Circleville. It had jurisdiction over the counties of Pike, Ross, Hocking, Pickaway, Fairfield, and Perry. It was consolidated into the Eleventh District on January 1, 1876.

The Thirteenth District was headquartered in Zanesville. It had jurisdiction over the counties of Licking, Muskingum, Coshocton, and Knox. It was abolished on October 2, 1876.

The Fourteenth District was headquartered in Elyria. It had jurisdiction over the counties of Holmes, Ashland, Wayne, Medina, and Lorain. It was consolidated into the Thirteenth District on January 1, 1876.

The Fifteenth District was headquartered in Athens. It had jurisdiction over the counties of Mergis, Athens, Washington, Morgan, and Monroe. It was consolidated into the Eighteenth District on August 1, 1883.

The Sixteenth District was headquartered in Cambridge. It had jurisdiction over the counties of Gurnsey, Belmont, Noble, Harrison, and Tuscarawas. It was consolidated into the Fifteenth District on January 1, 1876.

The Seventeenth District was headquartered in New London. It had jurisdiction over the counties of Jefferson, Carroll, Columbiana, and Stark. It was consolidated into the Eighteenth District on January 1, 1876.

The Eighteenth District was headquartered in Cleveland. It had jurisdiction over the counties of Cuyahoga, Summit, and Lake. It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service.

The Nineteenth District was headquartered in Ashtabula. It had jurisdiction over the counties of Geauga, Ashtabula, Trumbull, Portage, and Mahoning. It was consolidated into the Eighteenth District on January 1, 1876.

Wisconsin Districts

The First District was headquartered in Milwaukee. It had jurisdiction over the counties of Milwaukee, Waukesha, Walworth, Racine, and Kenosha. It was consolidated into the Second District, August 1, 1919.

The Second District was headquartered in Madison. It originally had jurisdiction over the counties of Rock, Jefferson, Dane, and Columbia. Eventually all other districts consolidated into the Second District. It was renamed the District of Wisconsin May 13, 1920.  It was abolished in 1953 when the Treasury Department reorganized the Bureau of Internal Revenue into Internal Revenue Service. 

The Third District was headquartered in Albany and had jurisdiction over the counties of Greene, La Fayette, Iowa, Grant, Crawford, Richland, and Sauk. It was consolidated into the Second District, July 1, 1871.

Created out of the old Districts Four and Five on July 1, 1887. The Third District established in 1872 had jurisdiction over counties of Ozaukee, Washington, Dodge, Fond du Lac, Sheboygan, Manitowoc, Calumet, Winnebago, Green Lake, Marquette, Waushara, Waupacca, Outagamie, Brown, Keewaunee, Door, Oconto, and Shawana. It was consolidated into the First District on July 1, 1887.

The Fourth District was headquartered in Beaver Dam. It had jurisdicton over the counties of Ozaukee, Washington, Dodge, Fond du Lac, and Sheboygan. On March 1, 1872 the Fourth and Fifth Districts were abolished and reformed into a new Third District.

The Fifth District was headquartered in Berlin. It had jurisdiction over the counties of Manitowoc, Calumet, Winnebago, Green Lake, Marquette, Waushara, Waupacca, Outagamie, Brown, Keewaunee, Door, Oconto, and Shawana. Consolidated with the Fourth District, March 1, 1872. On March 1, 1872 the Fourth and Fifth Districts were abolished and reformed into a new Third District.

The Sixth District had jurisdiction over the counties of La Crosse, Monroe, Juneau, Adams, Portage, Wood, Jackson, Trempealeau, Buffalo, Pepin, Pierce, St. Crois, Dunn, Eau Claire, Clark, Marathon, Chippewa, Barrow, Polk, Burnett, Douglas, Bayfield, Ashland, Vernon, and Barron. It was consolidated into the Second District, July 1, 1887.

Internal Revenue Service (IRS) Records, 1953-2001

During the reorganization of the agency in 1953, the still existing regional offices were consolidated into nine Internal Revenue Regions headquartered in Atlanta, Boston, Chicago, Cincinnati, Dallas, New York City, Omaha, Philadelphia, and San Francisco.

Another reorganization in 1964 further reduced the districts to seven and they were rebranded as the Central, Mid-Atlantic, Midwest, North Atlantic, Southeast, Southwest, and Western Offices.

In 1995 they were reorganized into four offices: the Northeast, Southeast, Midstates, and Western Offices.