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Difference between revisions of "New Mexico Taxation"

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__NOTOC__
 
==Online Resources==
 
*[https://www.familysearch.org/search/collection/2075263 U.S., Internal Revenue Assessment Lists, 1862-1874] - Images only; Images include a research guide, and annual, monthly, and special lists.
 
*[https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918] - ($); This collection includes annual, monthly and special assessment lists.
 
  
==State Archives==
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== Online Resources ==
=== New Mexico State Records Center and Archives ===
 
1205 Camino Carlos Rey <br>Santa Fe, New Mexico 87507<br>Telephone: 505-476-7948 Archives & Historical Services Division<br>
 
  
*[http://nmcpr.state.nm.us/archives Search tax record collections] - Archives > Search Archives > START SEARCHING our online catalog > Search by keyword(s): tax records.
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*'''1686-1874''' [https://www.familysearch.org/search/collection/2075263 U.S., Internal Revenue Assessment Lists, 1862-1874] FamilySearch - Images only; Images include a research guide, and annual, monthly, and special lists.
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*'''1862-1918''' [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918] Ancestry -(Free<ref>May be used for free at Family History Center. To locate a center near you, [https://familysearch.org/locations/centerlocator click here].</ref>/$) This collection includes annual, monthly and special assessment lists.
  
== Additional Records ==
 
  
Taxation records are listed in the [https://www.familysearch.org/catalog/search Place Search] of the FamilySearch Catalog under:
 
:NEW MEXICO - TAXATION
 
:NEW MEXICO, [COUNTY] - TAXATION<br><br>
 
  
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== Why Use Tax Records ==
  
[[Category:New Mexico Taxation]]
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By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.
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Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.
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== How to Use Tax Records for New Mexico ==
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=== County Level ===
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Individual counties have property tax books from 1913 to the present.
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*'''1890''' Book: 1890 New Mexico tax assessments : a territorial census substitute; Author Daniel, Karen Stein (Main Author) View at Salt Lake or check on ''Worldcat'' for other locations.
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*''Internal revenue assessment lists for the Territory of New Mexico, 1862-1870, 1872-1874 : National Archives microfilm publications, pamphlet describing M782''  View at Family History Library only
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=== State Level ===
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The New Mexico State Records Center and Archives holds property tax records for the entire state beginning in the 1870s and continuing, in some cases, to approximately 1929. From 1884 to 1912, these records have been microfilmed and are also retained at the Special Collections Library. *[http://nmcpr.state.nm.us/archives Search tax record collections] -On-line Archives of New Mexico >  START SEARCHING our online catalog > Search by keyword(s): tax records. 
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The remaining portion consists of original documents. A comprehensive list of tax record holdings, including some poll tax lists, for the New Mexico State Records Center and Archives may be accessed through the 'Online Archive of New Mexico' at [http://oanm.unm.edu/ online records].<ref>[https://wiki.rootsweb.com/wiki/index.php/New_Mexico_Tax_Records Red Book]</ref>
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New Mexico State Records Center and Archives<br>
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1205 Camino Carlos Rey <br>Santa Fe, New Mexico 87507<br>Telephone: 505-476-7948<br> Archives & Historical Services Division<br>
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[[Image:Tax money bag.jpg|right|200px|]]
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== Tax Laws ==
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Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.  For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
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*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
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*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
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== References ==
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<References/>
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{{New Mexico|New Mexico}}
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[[Category: New Mexico, United States]]
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[[Category: Taxation]]

Revision as of 16:37, 21 August 2019

New Mexico Wiki Topics
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Beginning Research
Record Types
New Mexico Background
Ethnicity
Local Research Resources
Moderator
The FamilySearch moderator for New Mexico is James Tanner


Online Resources[edit | edit source]


Why Use Tax Records[edit | edit source]

By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.


Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.


How to Use Tax Records for New Mexico[edit | edit source]

County Level[edit | edit source]

Individual counties have property tax books from 1913 to the present.

  • 1890 Book: 1890 New Mexico tax assessments : a territorial census substitute; Author Daniel, Karen Stein (Main Author) View at Salt Lake or check on Worldcat for other locations.
  • Internal revenue assessment lists for the Territory of New Mexico, 1862-1870, 1872-1874 : National Archives microfilm publications, pamphlet describing M782 View at Family History Library only

State Level[edit | edit source]

The New Mexico State Records Center and Archives holds property tax records for the entire state beginning in the 1870s and continuing, in some cases, to approximately 1929. From 1884 to 1912, these records have been microfilmed and are also retained at the Special Collections Library. *Search tax record collections -On-line Archives of New Mexico > START SEARCHING our online catalog > Search by keyword(s): tax records. The remaining portion consists of original documents. A comprehensive list of tax record holdings, including some poll tax lists, for the New Mexico State Records Center and Archives may be accessed through the 'Online Archive of New Mexico' at online records.[2]

New Mexico State Records Center and Archives
1205 Camino Carlos Rey
Santa Fe, New Mexico 87507
Telephone: 505-476-7948
Archives & Historical Services Division


Tax money bag.jpg

Tax Laws[edit | edit source]

Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. [3]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here


References[edit | edit source]

  1. May be used for free at Family History Center. To locate a center near you, click here.
  2. Red Book
  3. Creation of the IRA