Madison Parish 1865-66 US IRS Tax Assessments

Everyone is familiar with the current Income Tax Act that was passed by congress in 1913. However very few people are aware that a previous tax law, the Internal Revenue Act, was passed on July 1, 1862. This tax was necessary to defray the cost of the Civil War, which by that time was well under way. The 1862 tax originally was 3% on incomes between $600 and $10,000 and 5% on incomes over $10,000. But the rates increased in 1864 to 5% on incomes between $600 and $5,000 and 10% on incomes over $5,000. The taxes were levied on residents of each state in the Union and also on residents of former Confederate states then controlled by the Union. Most of the 1862 taxes were repealed 1872, and in 1895 income taxes were declared unconstitutional by the Supreme Court. Apparently Madison Parish residents were not taxed until the war ended even though much of Louisiana was under Federal control as early as 1862.

Examples of the taxes are as follows: Carriages $1-6; Gold watches $1-2; Pianos $2-4; Silver plate 50 cents per Troy ounce. Also, annual license fees were required for bankers, auctioneers, wholesale and retail dealers, pawnbrokers, distillers, brewers, brokers, tobacconists, confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soap makers, coal-oil distillers, peddlers, apothecaries, photographers, lawyers, and physicians.

The following is the list of Madison Parish residents who were assessed during the latter part of 1865 and the early part of 1866. Note that even though Richmond was burned to the ground in 1863 it is still listed as a “location” in 1865-66.

Name	Location	Carriage	Gold	Hotel	Income	Lawyer	Livery	Physician	Piano	Retail	Silver
			Watch	Keeper			Stable		Forte	Dealers	Plate
Adrian E. Adams	Richmond		$1
G. M. Alexander	Milliken's Bend	$2	$2
William Alling	Madison Parish		$1
Bynun Amis	Richmond		$2
S. Anderson	Madison Parish		$2 (2)
K. G. Andrews & Co.	Omega Landing									$2.50 Feb 66
										$10 May 66
George B. Anthony Est.	Milliken's Bend								$2
Edward Armorer	Madison Parish		$1
James B. Askew	Richmond	$2 (2)	$3 (3)
John Bachman	DeSoto (Delta)									$2.50 Feb 66
										$10 (May 66)
John W. Balfour	Milliken's Bend			$8.33						$20.83
W. D. Bell	Omega Landing							$8.33 Feb 66
								$10 May 66
Gibson C. Bettis	Richmond	$1
William Biggs	DeSoto (Delta)	$1	$1
William H. Bright	Richmond	$1
F. W. Briscoe	Richmond		$2 (2)								$2 (40 oz)
B. H. Buckner	Milliken's Bend	$3	$2 (2)
Mary Burney	DeSoto (Delta)		$2 (2)						$2
William M. Burnley	Madison Parish		$1						$2
J. W. Cavalier	Omega Landing		$1							$2.50 Feb 66
										$10 May 66
J. W. Clark	Milliken's Bend		$1
A. Crandall	Richmond	$1	$2
Julius Culbertson	Duckport									$10
W. H. Donoho	Richmond	$1	$1
Owen L. Ellis	Milliken's Bend							$5 Nov 65
								$10 May 66
Fallon & Fields	DeSoto (Delta)									Liquor
										$8.33 Jan 66
										$25 May 66
Ben Folks	DeSoto (Delta)	$1	$1
P. Gilfoil	Omega Landing		$1
E. W. Graves	Richmond	$1
R. W. Graves	Milliken's Bend	$2							$2
F. J. Harding	Milliken's Bend	$1	$2
Lucien Harris	Omega Landing	$2	$3 (3)
A. D. Hawkins	Milliken's Bend									$10
William R. Hayes	Milliken's Bend						$10
Hecht & Millins	Milliken's Bend									$20.83
John Hindman	Richmond		$1
Charles Jackson	Omega Landing									$7.50 Aug 65
										$10 May 66
William Johnson	DeSoto (Delta)						$3.33 (Jan 66)
Kepley & Co.	DeSoto (Delta)									Liquor
										$10.12 Dec 65
										$25 May 66
Benjamin Kilgore	Richmond	$1
Leonard Kilgore	Richmond	$1
J. Tyson Lane	Richmond					$10
Thomas J. Long	Richmond									$25
William M. Lowry	Milliken's Bend		$4 (2)						$2		$2 (40 oz)
Philip Maher	Milliken's Bend	$1							$2		$1 (20 oz)
John, Jr. Mason	Richmond									$10
James R. McDowell	Milliken's Bend	$3	$2
Anselon McGill	Richmond		$1
Sullivan & McGraw	DeSoto (Delta)									$3.33 (Jan 66)
										$10 (May 66)
Spencer Montgomery	Richmond	$1
William Montgomery	Richmond		$1					$10
C. H. Moore	Richmond	$1	$2 (2)
H. P. Morancy	Milliken's Bend				$220 5%
					$205 10%
Joe Noland	Milliken's Bend	$1							$2
Sarah A. Nutt	Omega Landing	$4 (2)	$1
Dennis O'Brien	DeSoto (Delta)									$10
William S. Parham	Richmond					$10
William R. Peck	Omega Landing		$2
William Phillips	Richmond		$1
Henderson Randle	Omega Landing		$1
Andrew K. Ream	DeSoto (Delta)						$3.33 (Jan 66)
							$10 (May 66)
Sartorius & Co.	Milliken's Bend									$3.33 Jan 66
										$25 May 66
Epheron Saterfield	DeSoto (Delta)						$2.50 (Jan 66)
							$10 (May 66)
Robert M. Scott	Richmond		$1
James Smith	Richmond	$2
Joe Smith	Milliken's Bend				$40.85 5%
Isaiah Stanborough	Richmond		$1
Alfred Strand	Richmond	$2
T. N. G. Taylor	Milliken's Bend		$2						$6
F. F. Tisdale	Milliken's Bend		$2
E. B. Towne	DeSoto (Delta)		$4 (3)
R. M. Turner	Richmond		$1
A. Tyrrill	Milliken's Bend							$10
M. Wallace	Richmond					$10
Thomas W. Watt	Milliken's Bend	$1	$1
John A. Woodry	Milliken's Bend	$1	$1

dicksevier@gmail.com