4 Replies Latest reply on May 11, 2021 11:02 PM by Diane Richard

    Seeking records of special taxes collected by Henry Perry

    Diane Richard Newbie

      Hello, I have access, in a private collection, to a ledger titled -- Deputy Collector, Records of Special Taxes, U.S. Internal Revenue. The entries appear to be for "businesses" since the column headings are Name, Business, Place, Date of Payment, Amount of Tax, From What Time, to April 30, 1887 [entries start April 1886], Serial No of Stamp. In the Business column, the entries are things like Manuf Tob, D L T, DellT, R L D.  The collector was Henry Perry, Deputy Collector, 1st Division and these are for the 4th District of North Carolina.


      What were these taxes?  I've struggled with how to research these.  The Civil War funding ones were repealed by an act of March 3, 1883 (22 Stat. 488), https://www.archives.gov/research/guide-fed-records/groups/058.html, and these are a few years later.  I've seen reference to "1886-1972 Special tax stamps were issued by Internal Revenue" -- less than informative.  The same NARA page referenced above for the Internal Revenue Service, https://www.archives.gov/research/guide-fed-records/groups/058.html, only mentions "1" group of similar records for the same time period for the Mississippi Collection district with no further details provided.  So, my questions are: (1) What are these taxes? (2) What do the codes in the Business column refer to? AND (3) Are there any maps or descriptions for the collection districts, e.g. 4th District, North Carolina?


      Appreciate any insight! Diane