taxes

The Winter issue of the Hunterdon Historical Newsletter, published by the Hunterdon County Historical Society, carried an article I wrote about the 1865 tax assessment lists for the County. I am reproducing it here, to make it available for online searches, and am also including a helpful comment/correction that could not be included in the spring issue of the newsletter. And be sure to visit the Historical Society’s beautiful new website.

Occupations to be Licensed

The occupations included in the tax lists gives us a window into life in the mid 19th-century. It is just as interesting to see what occupations were not listed as which ones were. I have not yet found a complete list of all occupations to be taxed, but the Revenue Act of 1864 lists these principal occupations in this order:

“States in Insurrection”

When first reading the Revenue Act of 1864, I couldn’t help but wonder if the taxes were intended to be levied on just the northern states, or if the authors preferred to ignore the existence of the confederacy and apply the law to everyone in what had become a very fragmented Union. The answer came in Section 46 of the Revenue Act, dealing with those southern states where any tax collector for the federal government who attempted to carry out his duties would likely be shot. The act was intended to govern all citizens of the United States, whether their states seceded or not. But it did acknowledge the current situation to the extent that if the laws of the United States could not be executed in any part of the country, the President was authorized to carry out the provisions of the act “as soon as the authority of the United States . . . shall be re-established.” Awkward, and a little disturbing to imagine the tax collector following rapidly on the heels of the Union Army.

Sometimes you stumble upon a source of information that just knocks your socks off. This is one.

I was researching some names in the Holcombe-Riverview cemetery north of Lambertville when Ancestry.com gave me a glimpse of this amazing source of information of which I was heretofore unaware. For learning about mid-19th century New Jersey residents, this just can’t be beat. I‚Äôm talking about the Civil War tax assessment lists that the National Archives have allowed Ancestry.com to digitize. Here’s a sample page: