Contributed by Virginia Toney.

Microfilm 795, Roll 1 has the Internal Revenue Assessment Lists for 
western Virginia counties for 1862-1866.  This was District 1 and it 
included the following counties, Brook, Hancock, Marion, Marshall, 
Monongolia, Ohio, Pleasants, Preston, Taylor, Tyler, and Wetzel.

The following information was taken from the National Archives film.

The Internal Revenue Act of July 01, 1862 was intended "to provide 
Internal Revenue to support the government and to pay Interest on the 
Public debt."  Monthly specific and ad valorem duties were placed on 
manufactures, articles, and products ranging from ale to zinc.  
Monthly taxes were levied on the gross receipts of transportation 
companies; on interest paid on bonds; on surplus funds accumulated by 
financial institutions and insurance companies; on gross receipts 
from auction sales; and on sales on slaughtered cattle, hogs, and 
sheep.  Gross receipts from newspaper advertisements were subject to 
a quarterly tax.  Annual licenses were required for all trades and 
occupations, and annual duties were placed on carriages, yachts, 
billiard tables, and gold and silver plate.

An annual tax was also levied on all income in excess of $600, and 
legacies and distributive shares of personal property were made 
taxable.  Stamp duties were imposed on legal and business documents 
and on medical preparations, playing cards, perfume, and cosmetics.  

The act also authorized the establishment of the Office of 
Commissioner of Internal Revenue in the Treasury Department to 
superintend the collection of taxes and duties and to prepare the 
regulations, instructions, directions, and forms used in assessing 
and collecting taxes.

The ledger style sheets are not numbered and the assessment list do 
not say what county the person resides in, but does give the 
location.  The following is an example on the PORTER family which I 
looked up.

William E. Porter, Grafton May 1863.  Under a column entitled article 
or occupation it had "income."  The amount was $538.00 valuation and 
the tax due was $16.14.

James A Porter, Wheeling, Oct 1863 had 150 ton coal and his tax was 
$5.26


-NOV 1863-

Porter & Smith, Black Horse Nov  had fine Brick and the tax was 
$81.39

Porter, J S & Son, Anderson's Landing had fine Brick and the tax was 
$41.70 

Porter Anderson & Co., Anderson's landing had fine brick and the tax 
was $33.93 

Porter & Bedilion, Pleasant Valley was a Retail Dealer and Tax was 
$5.00

James A. Porter, Wheeling , 200 ton of Coal Tax $7.00


-DEC 1863-

James A. Porter, Wheeling 150 ton coal


-MAY 1864-

Porter & Smith, Black Hose, Manufacture Tax $10.

James S. Porter, New Cumberland, Income and Carriage, Tax $47.

James S. Porter & Son, Anderson's Landing Manufacture Tax $10

George R. Porter, Anderson's Landing Income, Tax $4.50 

Porter Anderson & Co.  Anderson's Landing Manufacture  Tax $10.

Robert Porter  Anderson's Landing Income    Tax $46.56

George M.C. Porter, New Cumberland Income Tax $72

Jasper M. Porter  New Cumberland  Income    Tax $29.55

Jasper M. Porter  New Cumberland  Carriage    Tax 30.55

Richard Porter  Wheeling  Income     Tax $71.22

John C. Porter   Ohio County,  Income   Tax $38.16

R. Porter & Sons Wheeling,  Manufacture  $10.

R. Porter & sons Wheeling,  Retail Dealer  Tax $10.

Wm. E. Porter  Grafton, Income valuation $772.  Tax $23.16


-JAN 1864-

James S. Porter Wheeling  197 tons Coal   Tax $27.


-FEB 1864- (however) ledger sheet had Nov 1 written by name
Aaron Porter   Ohio Co. retail dealer   tax $10. 

Aaron Porter  Ohio County  214 tons coal

R. Porter & Sons  Wheeling  Boots & shoes


-JULY 1864-

Aaron Porter Ohio County  230 Tons Mineral Coal  Tax $11.50

R. Porter & Sons, Wheeling  Boots & Shoes   Tax $9.55

Luke Porter  Rosby Rock  Cattle broker  tax  $6/67

Luke Porter  Rosby Rock,  Butcher  Tax $3.33


-On ledger page under Special Income for Oct 1864 showing valuation-

John C. Porter Ohio County,  Income $1272  Tax $63.60

Richard Porter, Wheeling , Income $2374  Tax $118.70

William Porter  Ohio County  Income $ 296.  Tax $14.80

William E Porter  Grafton  Income $772.  Tax $38.60


-NOV 1864-

Aaron Porter, Ohio County,  Coal 30  Tax $10.

R. Porter & Sons, Wheeling  Boots & Shoes  Tax $5.95

Luke Porter Rosby's Rock,  Cattle __(?)  Tax $1.60


-FEB 1865-

Aaron Porter Ohio County, Mineral Coal  30  160 tons Tax $8.00

R. Porter &  Sons  Wheeling,  Boots & Shoes  Tax $3.65