United States Direct Tax of 1798: Tax Lists for the State of Pennsylvania. M372, microfilm, 24 rolls. NAID: 5121373. Records of the Internal Revenue Service, 1791-2006, Record Group 58. National Archives at Washington, D.C.
This database contains tax lists from Pennsylvania associated with the first direct tax levied by the United States government in 1798.
In July 1798, Congress authorized the first direct tax by the United States government. The records in this database stem from this, and related, legislation, which levied taxes on owners of land, dwellings, and slaves in Pennsylvania. The records include tax lists, valuations and assessments, enumerations of slaves, receipts, and other related documents.
This legislation partitioned Pennsylvania into nine divisions. Most included 2–5 counties, with Philadelphia city and county as its own division. From there, the state was divided into districts.
What You May Find in the Records
Records vary, but they may include the following details:
- names of owners and occupiers
- descriptions of property
- number of slaves aged 12–50
- value of property
- taxes assessed or paid
- disposition of property
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