IAGenWeb Project

Warren County Iowa GenWeb
HOME

US GenWeb

WARREN COUNTY TAX LIST – 1865

The Internal Revenue Act of 1862 was passed by Congress to pay interest on the public debt (i.e. the Civil War).  This excise tax “luxury tax” included such items as liquor, tobacco, playing cards, gunpowder, feathers, iron, leather, pianos, yachts, carriages, billiard tables and jewelry as well as taxes on licenses for all services and professions (with the exception of clergy).


Transcribed from the United States Assessment Lists, District 5, Iowa Annual Lists 1865, NARA Series M766, p.86-95
(available online at https://www.familysearch.org/search/collection/2075263)
See further explanations of this transcribed tax list in the paragraph below the chart.

NAME LOCATION ARTICLE OR OCCUPATION QUANTITY VALUATION RATE OF TAX AMOUNT OF TAX TOTAL
Amos, James Indianola Income   1010 5   50.50
Ashworth, William Greenbush Income   299 5   14.95
Andrew, Jesse Indianola Retail Dealer         10.00
Brown, William F. Hartford Income   799 5   39.95
Burkhead, William Norwalk Income   403 5   20.15
Barker, Daniel Greenbush Retail Dealer         10.00
Bartholomew & Lumpend Palmyra Retail Dealer         10.00
Bonney, G. H. [George H.] Indianola Physician         10.00
Bryan, P. Gad [Peter Gad] Indianola Lawyer       10.00  
Bryan, P. Gad [Peter Gad] Indianola Real Estate Agent       10.00  
Bryan, P. Gad [Peter Gad] Indianola Income   4400 5 220.00  
Bryan, P. Gad [Peter Gad] Indianola Excess of $5000   600 10 60.00  
Bryan, P. Gad [Peter Gad] Indianola Gold Watch 50     1.00  
Bryan, P. Gad [Peter Gad] Indianola Piano 375     4.00 315.00
Buckstin, William Carlisle Cattle Broker         10.00
Barker, Hallmer & Co. Indianola Retail Dealer         10.00
Babb, R. [Reece] Indianola Retail Dealer         10.00
Bryan & Davis Indianola Apothecaries       10.00  
Bryan & Davis Indianola Retail Liquor Dealers       25.00 35.00
Bramhall, J. M. [John M.] Indianola Retail Liquor Dealer         10.00
Barker, M. R. [Martin R.] Indianola Income   900 5   45.00
Boyer, Joseph Norwalk Stallion         10.00
Braucht, Daniel Indianola Income   400 5   20.00
Braucht, David Indianola Income   238 5   11.90
Buzick, William Indianola Pedler 2 Class         15.00
Brand, D. C. [Dewitt C.] Indianola Income   73 5   3.65
Byers, John St. Charles Hotel         10.00
Black, Benoni Norwalk Income   386 5 19.30  
Black, Benoni Norwalk Carriage 75     1.00 20.50
Bacon, William Sandyville Income   270 5   15.50
Butler, Calvin Greenbush Physician       10.00  
Butler, Calvin Greenbush Retail Dealer       10.00 20.00
Bennet, Caleb Lacona Retail Liquor Dealer         25.00
Braucht, G. W. [George W.] Indianola Income   91 5   4.55
Braucht, Adam Indianola Income   186 5   9.30
Ball, W. G. [William G.] Indianola Physician         10.00
Baxton, William Carlisle Income   1502 5   75.10
Brown, John Indianola Lawyer         10.00
Beck, A. [Adam] Palmyra Physician         10.00
Brundy, John W. Indianola Retail Dealer       10.00  
Brundy, John W. Indianola Income   600 5 30.00 40.00
Bruce, M. T. [Moses T.] Palmyra Income   188 5   9.40
Berry, David Linn P. O. Hotel         10.00
Bryan, Luke Indianola Hotel       15.00  
Bryan, Luke Indianola Carriage 100     1.00 16.00
Barnwell, William Indianola Hotel       15.00  
Barnwell, William Indianola Carriage 100     1.00 16.00
Burgess, Samuel Sandyville Conveyancer         10.00
Carpenter, James Sandyville Stallion         10.00
Clevinger, Willis Lacona Stallion       10.00  
Clevinger, Willis Lacona Hotel       10.00 20.00
Caldwell & Thorpe Hammondsburgh Retail Dealer         10.00
Chapman, J. T. [Joel T.] Indianola Hotel         10.00
Cheshire, Wesley Indianola Income   1200 5 60.00  
Cheshire, Wesley Indianola Spring Wagon 75     1.00  
Cheshire, Wesley Indianola Cattle Broker       10.00 71.00
Cheshire, John Indianola Income   2000 5 100.00  
Cheshire, John Indianola Gold Watch 50     1.00  
Cheshire, John Indianola Piano 400     4.00  
Cheshire, John Indianola Retail Dealer       10.00 115.00
Crosswaith, J. P. [John P.] Indianola Piano 350       4.00
Council, Willis Lynn Hotel         10.00
Coffman, William Indianola Income 2 400 5 20.00  
Coffman, William Indianola 2 Carriages 100   #1 2.00  
Coffman, William Indianola 2 Carriages 150   #2 4.00  
Coffman, William Indianola Hotel       15.00  
Coffman, William Indianola Livery Stable       10.00 51.00
Callaway, J. S. [Jesse S.] St. Charles Income   459 5   22.95
Clapp, L. B. [Loren B.] Indianola Income   300 5   15.00
Churchman, M. [Michael] Linn Township Income   459 5   22.95
Cochran, J. [John C.] Hartford Lawyer         10.00
Cochran, W.S. & Co. [William S.] Hartford Retail Dealer         10.00
Crow, William Indianola Cattle Broker         10.00
Cook, J. J. [John J.] Indianola Income   1400   70.00  
Cook, J. J. [John J.] Indianola Piano 150     2.00  
Cook, J. J. [John J.] Indianola Stallion       10.00 82.00
Cook, Jesse Indianola Physician         10.00
Chapman, Florence Indianola Gold Watch         1.00
Duncan, George Sandyville Hotel         10.00
Duncan, Wesley Palmyra Patent Right Dealer         10.00
Dillon, J. C. [Jesse] Indianola Insurance Agent         10.00
Dodge, E. A. [Edwin A.] Indianola Dentist         10.00
Dyer, Robert Summerset Income 78 78 5   3.90
Dillard, George Greenbush Income   190 5   9.50
Davis, Thomas H. Indianola Income   1582 5   79.00
Dashell, M. A. [Mark A.] Hartford Income   302 5 15.10  
Dashell, M. A. [Mark A.] Hartford Carriage 75     1.00  
Dashell, M. A. [Mark A.] Hartford Physician       10.00 26.10
Davis, C. W. [Charles W.] Indianola Income   400 5 20.00  
Davis, C. W. [Charles W.] Indianola Carriage 75     1.00  
Davis, C. W. [Charles W.] Indianola Gold Watch 75     1.00  
Davis, C. W. [Charles W.] Indianola Piano 550     4.00  
Davis, C. W. [Charles W.] Indianola Physician       10.00 36.00
Fitzgerald, J. S. [John] Indianola Retail Liquor Dealer       25.00  
Fitzgerald, J. S. [John] Indianola Retail Liquor Dealer       10.00 35.00
Ford, W. [William] Indianola Retail Liquor Dealer       10.00  
Ford, W. [William] Indianola Stallion       10.00 20.00
Foust, Jonas Greenbush Hotel         10.00
Feagins [Figgins], Thomas Hartford Income   511 5   25.55
Fetters, Samuel Palmyra Jack [Jackass]         10.00
Guy, Lilman Indianola Hotel         10.00
Gillam, M. [Gilman, Michael] Palmyra Income   1865 5 93.25  
Gillam, M. [Gilman, Michael] Palmyra Buggy 75     1.00 94.25
Gollsbury, Peter Carlisle Stallion         10.00
Grimsley, William Sandyville Retail Liquor Dealer       25.00  
Grimsley, William Sandyville Retail Liquor Dealer       10.00  
Grimsley, William Sandyville Spring Wagon 75     1.00 36.00
Geil, A. M. Norwalk Hotel         10.00
Graham, S. S. [Samuel] Indianola Hotel         10.00
Green, Alonzo Indianola Retail Dealer         10.00
Greagory, I. S. [Indiana] Indianola Retail Dealer       10.00  
Greagory, I. S. [Indiana S.] Indianola Retail Liquor Dealer       25.00 35.00
Griffith, I. D. Lawrenceburgh Physician         10.00
Good, John F. Sandyville Income   739 5 36.95  
Good, John F. Sandyville Carriage 75     1.00 37.95
Griffith, George E. Indianola Income   1200 5 60.00  
Griffith, George E. Indianola Carriage 150     2.00 62.00
Goss, John J. Sandyville Income   222 5   11.10
Gilbert, James Sandyville Income   268 5   13.40
Hult, Thomas F. Indianola Income   485 5   24.25
Hult, William Indianola Income   400 5   20.00
Hollingsworth, Thomas Hammondsburgh Stallion       10.00  
Hollingsworth, Thomas Hammondsburgh Jack [Jackass]       10.00 20.00
Hauer, J. W. Hammondsburgh Stallion         10.00
Haggier, John Sandyville Stallion         10.00
Hines, Calvin Lawrenceburgh Conveyancer         10.00
Hollingsworth, Levi Hammondsburgh Income   590 5   29.50
Hallcum & Son Indianola Bankers         100.00
Hall, W. S. [William] Carlisle Physician         10.00
Henson, B. F. [Benjamin F.] Indianola Income   1280 5   64.00
Hastie, William Summerset Income   110 5   5.50
Hastie, A. [Alexander] Summerset Income   300 5   15.00
Higbee, Obediah Palmyra Income   400 5   20.00
Hill, William Greenbush Butcher         10.00
Haworth, J. W. Indianola Income   232 5 11.60  
Haworth, J. W. Indianola Gold Watch 40     1.00 12.60
Hargis, John Carlisle Income   377 5   19.85
Huss, John Lynn P. O. Income   563 5   38.15
Henshaw, Benjamin Lynn P. O. Income   358 5   17.90
Haworth, R. Friends Grove Income   66 5   3.30
Halterman & Caswell Palmyra Retail Dealer         10.00
Heisey & Bro. Sandyville Retail Dealer         10.00
Heisey, G. W. Sandyville Income   2095 5 104.75  
Heisey, G. W. Sandyville Carriage 75     1.00 105.75
Howery, Isaac Greenbush Hotel       10.00  
Howery, Isaac Greenbush Stallion       10.00 20.00
Hylton, G. W. New Virginia Retail Dealer         10.00
Hallam, David Indianola Income   4000 5 200.00  
Hallam, David Indianola Carriage 75     1.00  
Hallam, David Indianola Buggy 300     3.00  
Hallam, David Indianola Piano 400     4.00  
Hallam, David Indianola Gold Watch 50     1.00  
Hallam, David Indianola Cattle Broker       10.00 219.00
Hallam, Thomas W. Indianola Income   1900 5 95.00  
Hallam, Thomas W. Indianola Gold Watch 125     2.00  
Hallam, Thomas W. Indianola Cattle Broker       10.00 107.00
Ingalls, Jno. D. Indianola Conveyancer         10.00
Igon & Branden Palmyra Retail Dealer         10.00
Igon, Lewis Palmyra Cattle Broker         10.00
Jacoby, Joel Indianola 3 Carriages 150   #2 6.00  
Jacoby, Joel Indianola 2 Carriages 225   3 6.00  
Jacoby, Joel Indianola Livery Stable       10.00 22.00
James, S. V. R. [Steven V. R.] Palmyra Conveyancer       10.00  
James, S. V. R. [Steven V. R.] Palmyra Hotel       10.00 20.00
Johnson, Phillip Indianola Stallion         10.00
Jones, J. W. [John W.] Palmyra Income   4400 5 220.00  
Jones, J. W. [John W.] Palmyra Excess of $5000   564 10 56.40  
Jones, J. W. [John W.] Palmyra Carriage 75     1.00  
Jones, J. W. [John W.] Palmyra Manufacturer       10.00 287.40
Jolly, L. [Lafayette] Sandyville Physician         10.00
Jaillete, J. M. [Joseph M.] Indianola Physician         10.00
Jones, J. S. [John S.] Indianola Apothecary       10.00  
Jones, J. S. [John S.] Indianola Retail Liquor Dealer       25.00 35.00
Johnson, Donald Lacona Cattle Broker         10.00
Johnson, John Lacona Income   1000 5 50.00  
Johnson, John Lacona Retail Dealer       10.00 60.00
Jacobs & Wiseman Indianola Retail Dealer         10.00
Kindrel, A. P. Hartford Jack [Jackass]         10.00
Klemm, Jno. Lynn Income   218 5   10.90
Kircher, William Indianola Income   1500 5   75.00
Kircher & Davis Indianola Retail Dealers         10.00
Knox, James H. Indianola Piano-forte 400       4.00
Lindsley, E. B. [Eliab Bryan] Hartford Physician         10.00
Lyon, Joshua Hartford Income   108 5 5.40  
Lyon, Joshua Hartford Buggy 75     1.00 6.40
Leach, Jno. L. Indianola Photographer       15.00  
Leach, Jno. L. Indianola Income   100 5 5.00 20.00
Legg & Blair Indianola Retail Dealer         10.00
Learny, James A. Palmyra Patent Right Dealer         10.00
Lukenbill, Henry Sandyville Income   646 5   32.30
Leach, Frank Indianola Gift Enterprise         50.00
Lacy, J. T. [Joseph T.] Indianola Lawyer         10.00
Lewis, Jno. Indianola Income   776 5   38.80
Long, John Hammondsburgh Income   400 5   20.00
Miller, George W. Carlisle Stallion         10.00
McIntoch, [David] Carlisle Stallion         10.00
McGee, James Indianola Photographer         15.00
McKee, T. W. [Tabor W.] Indianola Income   500 5   25.00
McLoud, James Indianola Real Estate Agent         10.00
Maxwell, D. [Dillon] Palmyra Income   425 5   21.25
Martin, Horatio Greenbush Retail Liquor Dealer         25.00
Moon, Jacob Palmyra Income   520 5   26.00
Moore, Richard Indianola Income   858 5   42.90
Morris, John Palmyra Income   109 5   5.45
Morris, John Palmyra Carriage 350       5.00
McMarshman, William Hartford Lawyer       10.00  
McMarshman, William Hartford Claim Agent       10.00 20.00
McClintic, J. E. Summerset Hotel         10.00
Martin, William St. Charles Income   547 5   27.35
McLothlen, James F. Greenbush Income   375 5   18.75
McKee, Ed R. Indianola Real Estate Agent         10.00
Maxwell, H. W. [Hugh W.] Indianola Income   626 5 31.30  
Maxwell, H. W. [Hugh W.] Indianola Lawyer       10.00 41.30
McCleary, James D. Indianola Physician         10.00
McNeel, H. [Harrison] Indianola Lawyer       10.00  
McNeel, H. [Harrison] Indianola Claim Agent       10.00 20.00
McKay, Charles Indianola Income   320 5 16.00  
McKay, Charles Indianola Gold Watch 75     1.00 17.00
Myers, Samuel Lacona Retail Dealer       10.00  
Myers, Samuel Lacona Hotel       10.00 20.00
Noble, B. S. [Benjamin S.] Indianola Income   362 5 18.10  
Noble, B. S. [Benjamin S.] Indianola Carriage 100     1.00  
Noble, B. S. [Benjamin S.] Indianola Carriage 150     2.00  
Noble, B. S. [Benjamin S.] Indianola Gold Watch 75     1.00  
Noble, B. S. [Benjamin S.] Indianola Piano 200     2.00  
Noble, B. S. [Benjamin S.] Indianola Physician       10.00 34.10
Noble & Harbison Indianola Apothacaries       10.00  
Noble & Harbison Indianola Retail Liquor Dealers       25.00 35.00
Nicholson, Robert Carlisle Income   340 5 17.00  
Nicholson, Robert Carlisle Retail Dealer       10.00 27.00
Parker, Smith Palmyra Stallion         10.00
Price, Abe Indianola Retail Dealer       10.00  
Price, Abe Indianola Retail Liquor Dealer       25.00 35.00
Parker, Surgenus Indianola Income   287 5   14.35
Proctor, Daniel Hammondsburgh Stallion         10.00
Pilmer, David Summerset Income   389 5   19.45
Pendry, Thomas Hartford Income   1270 5   63.50
Parker, Thomas W. Carlisle Income   969 5 48.45  
Parker, Thomas W. Carlisle Buggy 75     1.00 49.45
Pritchete, Bird Hammondsburgh Income   156 5   7.80
Pennington, Benjamin Indianola Income   654 5   32.70
Parson, Catharine, Administrator Hartford Income   987 5   49.35
Rife, Jackson Coloma P. O. Stallion         10.00
Row & Nichols Indianola Butchers         10.00
Redish, J. R. [James R.] Indianola Stallion       10.00  
Redish, J. R. [James R.] Indianola Jack [Jackass]       10.00 20.00
Read, J. C. Indianola Income   800 5 40.00  
Read, J. C. Indianola Piano 350     4.00 44.00
Ruggles, J. W. Greenbush Buggy 75       1.00
Rees, Robert Hartford Income   118 5   5.90
Randolph, Albert Indianola Income   600 5   30.00
Reese, D. B. [Daniel B.] Palmyra Physician         10.00
Ray, Lee Hartford Hotel         10.00
Read, John B. New Virginia Income   600 5 30.00  
Read, John B. New Virginia Stallion       10.00 40.00
Reeves, C. W. [Charles W.] Norwalk Income   200 5   10.00
Richards, M. A. Indianola Retail Dealer         10.00
Reddish, J. R. [James] Indianola Income   1236 5   37.80
Sherman, J. J. [James] Indianola Retail Dealer         10.00
Starke, Jacob Indianola Income   700 5 35.00  
Starke, Jacob Indianola Piano 350     4.00 39.00
Starbuck, B. B. Indianola Income   285 5   14.25
Shutt, Elias Hartford Income   137 5   6.85
Spencer, L. S. [Leonard S.] Lynn P. O. Hotel         10.00
Stafford & Good Sandyville Retail Dealer         10.00
Smith, C. W. [Clay W.] Hartford Stallion         10.00
Shutt, Joseph St. Charles Income   318 5   15.90
Stafford, James Sandyville Income   517 5 25.85  
Stafford, James Sandyville Carriage 75     1.00 26.85
Stafford, James Sandyville Cattle Broker         10.00
Snoddy, J. K. St. Charles Cattle Broker       10.00  
Snoddy, J. K. St. Charles Income   141 5 7.05 17.05
Smith, Michael Palmyra Income   392 5   19.60
Stanley, Levi M. Friends Grove Pedler 4th Class         10.00
Swan, G. N. [George] Norwalk Hotel         10.00
Shork, Michael Hartford Income   183 5   9.15
Swan, A. H. [Alexander H.] Indianola Income   700 5 35.00  
Swan, A. H. [Alexander H.] Indianola Spring Wagon 75     1.00 36.00
Shumaker, J. [Jackson] Carlisle Income   156 5   7.80
Smith, William Carlisle Income   425 5   21.25
Smith, Jacob Hartford Income   50 5   2.50
Stark & Clapp Indianola Retail Dealer         10.00
Shoemaker, A. B. [Abraham B.] Carlisle Income   367 5 13.35  
Shoemaker, A. B. [Abraham B.] Carlisle Carriage 75     1.00  
Shoemaker, A. B. [Abraham B.] Carlisle Gold Watch 50     1.00 15.35
Todhunter, Milton Indianola Income   560 5 28.00  
Todhunter, Milton Indianola Retail Dealer       10.00 38.00
Thomas, Simon Indianola Spring Wagon         1.00
Todhunter, R. Indianola Real Estate Agent         10.00
Thompson, Thomas Summerset Income   600 5 30.00  
Thompson, Thomas Summerset Hotel       10.00  
Thompson, Thomas Summerset Pedler 2nd Class       25.00 65.00
Tharp, Joseph Indianola Income   324 5   16.20
Townsend, T. C. [Thomas C.] Norwalk 3rd Class Peddler         15.00
Taylor, William Indianola Piano 200       2.00
Vanpelt, D. H. [Dan H.] Indianola Income   1800 5 90.00  
Vanpelt, D. H. [Dan H.] Indianola Cattle Broker       10.00 100.00
Varner, S. W. [Seneca W.] Hartford Retail Dealer       10.00  
Varner, S. W. [Seneca W.] Hartford Hotel       10.00 20.00
Webb, John Indianola Retail Dealer         10.00
Williams, R. W. Indianola Stallion       10.00  
Williams, R. W. Indianola Jack [Jackass]       10.00 20.00
Wright, William A. Sandyville Income   269 5   13.45
Wood, John Summerset Income   212 5   10.60
Wilber, Josiah Sandyville Income   467 5 23.35  
Wilber, Josiah Sandyville Cattle Broker       10.00 33.35
Wells, Sarah Indianola Piano 175       2.00
Wadsworth, B. F. [Benjamin F.] Summerset Income   400 5 20.00  
Wadsworth, B. F. [Benjamin F.] Summerset Gold Watch       1.00 21.00
Wood, Enoch Indianola Piano 175       2.00
Williams, W. T. [William] Lawrenceburgh Stallion         10.00
Wallace, J. S. [John S.] Indianola Stallion         10.00
Worth, G. A. [Gorham A.] Indianola Income   127 5   6.35
Worth, G. A. & Brothers Indianola Retail Dealer         10.00
Worth, A. R. [Alonzo R.] Indianola Gold Watch 75       1.00
Williamson, J. E. [James E.] Indianola Real Estate Agent       10.00  
Williamson, J. E. [James E.] Indianola Lawyer       10.00 20.00
Walker, A. A. [Abby A.] Indianola Gold Watch 40     1.00  
Walker, A. A. [Abby A.] Indianola Piano 375     4.00 5.00
Waldren, P. [Patrick] Lynn P. O. Retail Liquor Dealer         25.00
Wasson, J. C. S. [John C. S.] Hartford Income   1250 5 62.50  
Wasson, J. C. S. [John C. S.] Hartford Retail Dealer       10.00 72.50

Some of the original text in the column "Article or Occupation"was abbreviated, but an explanation of these abbreviations was found in Google Books in the Reports of a Commission Appointed for a Revision of the Revenue Sytem of the United States 1865-'66, by David A Wells, Commissioner, page 22. For example, the abbreviated occupation, "Ret. Liq's Dealer" stood for "Retail Dealer of Liquors," while the articles (i.e. possession) of a "Stallion and Jack" stood for a stallion horse and a jackass (a male donkey).