It’s time to pay taxes in the United States! Is it any consolation that our ancestors paid them, too? Here’s a brief history of U.S. federal taxation and tips on where to find tax records for the U.S. and the U.K.
History of Tax Records
According to the National Archives (U.S.), the Civil War prompted the first national income tax, a flat 3% on incomes over $800. (See an image of the 16th Amendment and the first 1040 form here.)
The Supreme Court halted a later attempt by Congress to levy another income tax, saying it was unconstitutional.
In 1913 the 16th Amendment granted that power. Even then, only 1% of the population paid income taxes because most folks met the exemptions and deductions. Tax rates varied from 1% to 6%–wouldn’t we love to see those rates now!
Of course, the U.S. federal income tax is just one type. Taxes have been levied on real estate, personal property and income by local, regional and national governments throughout the world.
Some tax records can be found online at the largest genealogy websites.
Here are examples of tax records that can be found at Ancestry:
tax records from London (1692-1932);
the U.S. states of Pennsylvania, Tennessee, New York, Ohio, Georgia and Texas;
In addition to genealogy websites, here in the U.S., look for original real estate and personal property taxpayer lists in county courthouses or state archives.
It’s also a good idea to consult genealogical or historical organizations and guides. A Google search for “tax records genealogy Virginia” brings up great results from the Library of Virginia and Binns Genealogy. And here’s a search tip: Use the keyword “genealogy” so historical records will pop up. Without that term, you’re going to get results that talk about paying taxes today.
If you still haven’t found the tax records you are looking for, there are two more excellent resources available for finding out what else might be available within a particular jurisdiction.
The first is the FamilySearch Wiki. From the home page you can drill down using the map, or try a search in the search box. Search for the jurisdiction and the keyword tax. Click through to the page for that jurisdiction. Typically you will find a table of contents that includes links to the section of the page covering various topics. Look for a link to tax, taxes, tax records, or taxation. They will list known sources for tax records in that area.
Tax records at the familysearch wiki
The second resource for finding out what else might be available is the free USGenWeb site. Like the FamilySearch Wiki, it’s organized by location / jurisdiction. Drill down to the place and then look for the section listing the known records for that area and look for tax related links.
Find information about tax records at USGenWeb
Why It’s Worth Finding Tax Records
I’ll leave you with this tantalizing list of data gathered in the Calhoun County, Georgia tax list of 1873. It enumerates whites, children, the blind/deaf/dumb, dentists, auctioneers, and those who have ten-pin alleys, pool tables and skating rinks. Then, real estate is assessed in detail. Finally, each person’s amount of money, investments, merchandise, household furniture, and investment in manufacturing is assessed.
As you can see, it can pay you big to invest time in looking for your ancestor’s tax records! Just make sure that if you’re here in the U.S., you’ve got your own taxes out of the way before you go searching for someone else’s.
Native American genealogy research follows the same path that all good genealogy research does, but it also includes some unique records along the way. It’s a fascinating journey, and in Elevenses with Lisa episode 76 professional genealogist Judy Nimer Muhn (Lineage Journeys) joins Lisa Louise Cooke to pave the way. Judy will discuss:
Tribal and personal naming conventions
Tribal-specific resources
How geography impacts research
Native American genealogical records
and more…
Episode 76 Show Notes
Native American genealogy research follows the same path that all good genealogy research does, but it also includes some unique records along the way. It’s a fascinating journey, and in Elevenses with Lisa episode 76 professional genealogist Judy Nimer Muhn (Lineage Journeys) joins Lisa Louise Cooke to pave the way. Judy will discuss:
From the Article: “Native people were largely excluded from the federal census until at least 1860.”
Native American Research at FamilySearch Wiki
National Archives
Article by James P. Collins called Native Americans in the Census, 1860-1890 which will help you understand what you may be able to find during that time period.
Here you’ll find many resources including newspapers, photos and reports to congress and oral histories.
Judy found materials deep within the Library of Congress website using Googling strategies from my book The Genealogist’s Google Toolbox available exclusively at the Genealogy Gems Store.
Three ways to watch: 1. Video Player (Live) – Watch live at the appointed time in the video player on the show notes page. 2. On YouTube (Live) – Click the Watch on YouTube button to watch live at the appointed time at the Genealogy Gems YouTube channel. Log into YouTube with your free Google account to participate in the live chat. 3. Video Player above (Replay) – Available immediately after the live premiere and chat.
The Genealogy Gems Podcast is the leading genealogy and family history show. Launched in 2007, the show is hosted by genealogy author, keynote presenter, and video producer Lisa Louise Cooke. The podcast can be found in all major podcasting directories, or download the exclusive Genealogy Gems Podcast app to listen to all the episodes and receive bonus content.
We are celebrating the 10th anniversary of the Genealogy Gems app. We blazed a new trail back in 2010 when we launched the app – apps were still really new back then. I loved the idea of having a way to deliver exclusive bonus content to you as well as the audio, the show notes and best of all an easy way for you to contact me and the show.
It’s more popular than ever, and as far as I know we are still the only genealogy podcast app available. If you haven’t already downloaded it just search for Genealogy Gems in Google Play or Apple’s App Store, or get the right app for your phone or tablet here.
In this episode I have two interviews for you on very different subjects. First up will be a follow up to last month’s episode where we focused specifically on the New York Public Library Photographers’ Identities Catalog.
Well, in this episode we’re going to talk to the genealogy reference librarian at the New York Public Library, Andy McCarthy. And as you’ll hear, there are a massive amount of resource available there for genealogists everywhere.
Then we’ll switch gears to Scandinavian genealogy with David Fryxell, author of the new book The Family Tree Scandinavian Genealogy Guide: How to Trace Your Ancestors in Denmark, Sweden and Norway.
GEM: The New York Public Library’s Milstein Division of United States
History, Local History & Genealogy with Reference Librarian Andy McCarthy.
The NYPL is one of the largest public genealogical collections in the country. They have a “wide-angle” approach to providing reference materials for local and US History.
The Top Resources at The New York Public Library
#1 The reference librarians.
Email them at history@nypl.org Ask questions, prepare for your visit.
#2 The online catalog:
Click here to visit the New York Public Library’s Online Catalog.
While they subscribe to many genealogy databases, they don’t host many. Use the catalog to determine what’s available, and what to ask for. See if what you’re looking for exists. Pay close attention to subject headings to identify resources.
#3 The Digital Collections
Click here to visit the Digital Collections at the New York Public Library.
City Directory Collection up to 1933.
Manhattan is the largest and is coming soon. This collection was only available previously on microfilm. It is a browse-only collection (not keyword searchable)
The 1940 Phone Directory is online.
Sanborn Fire Insurance Map collection is digitized and online.
The Map Wharper which is a crowd-sourcing project providing for historic map overlays, and super zooming in views.
Offline Materials:
They also have a massive collection available in house of books, pamphlets, newspapers, etc. There are research and photo copying services available.
#4 Research Guides online
Click here to view the New York Public Library’s research guides.
Before you go:
Definitely reach out before you go.
Provide them with specific questions and they can help you identify what to focus on while you’re there.
Visit the Milstein home page. They also have many public classes. Check to see what will be available during your visit.
One of Andy’s Favorites Collections
The Photographic Views of NYC Collection. Arranged by cross streets
David is an award-winning author, editor, speaker and publishing consultant. He founded Family Tree Magazine, the nation’s leading genealogy publication. As a writing expert, he wrote the Nonfiction column for Writer’s Digest magazine for more than a decade and served as director of the famous Maui Writer’s Retreat. He has authored countless articles for Family Tree Magazine, and is also the author of additional books including Good Old Days, My Ass and MicroHistory: Ideas and inventions that made the modern world.
Author David Fryxell
Here’s a brief outline of my Q&A with David Fryxell on his new book and Scandinavian genealogy research:
Question:
To understand the ties between the Scandinavian countries, and why countries like Finland and Iceland aren’t included, we have to learn about the cultures and languages, right?
Answer:
Scandinavian countries are really tied by language. And at one point all the countries were united. Borders change. The records reflect these various changes.
Question:
What’s the timeline of Scandinavian immigration?
Answer:
The First Wave, 1825–1860
The Second Wave, 1865–1880
The Third Wave, 1880–1924
Question:
What value do you think DNA testing provides, and what should we keep in mind if we do test?
Answer:
DNA results are most helpful to find other relatives who may be able to assist in your research.
Question:
Let’s say we know we’ve identified the ancestor who immigrated. What else do we need to know before we can jump the pond and start digging into Scandinavian records?
Answer:
In the case of Scandinavian ancestors, you may not have to find the U.S. passenger records. They have excellent passenger departure records.
Question:
Tell us about the census in Scandinavia. Is it consistent among all three countries?
Answer:
Norway and Denmark have good census records. You can find them at:
They are increasingly searchable, and much like our census records in the U.S.
Sweden doesn’t really have useful census records. But they have Household Inventory records in church books. They were recorded every year. Turn to websites such as ArchivDigital, and Ancestry.com.
Question:
Let’s dig into the records. Where do you recommend we start?
Answer:
Church records are key. (Vital Records, census, vaccination, etc.) Also Military, Land and Tax.
Question:
I love that chapter 16 is called What to do when you get stuck! Give us an example of a common area where researchers get stuck and one of your favorite strategies for unsticking them.
Answer:
Get familiar with and pay close attention to patronymic naming conventions where a man’s name is typically based on the given name of their father.
Monday, January 13th. Today is the anniversary of the first radio broadcast to the public. It took place 110 years ago in New York City, engineered by Lee deForest, a radio pioneer and inventor of the electron tube.
The 1910 broadcast wasn’t made from a purpose-built radio studio, but from the Metropolitan Opera house. DeForest broadcast the voices of Enrico Caruso and other opera singers. A small but impressed audience throughout the city gathered around special receivers to listen with headphones.
Today, 95 percent of American households have at least one radio.
One-hundred ten years after deForest’s lonely effort, some 5,400 radio stations employ about 92,000 people.
I’ll be speaking at this conference in Tel Aviv, Israel on October 25 & 26, 2020. Read more here.
RootsTech 2020
I’ll be presenting 4 sessions and look forward to visiting with you at the Genealogy Gems booth at the front of the exhibit hall. Get all the details here.
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Many American families have a tradition of Native American ancestry. Now, Fold3.com has made access to their Native American records collections free between November 1 and 15th. Here are the step-by-step instructions you need to know to effectively navigate the Eastern Cherokee Applications collection at Fold3.com.
Original image provided by Boston Public Library via Flickr at https://www.flickr.com/photos/24029425@N06/5755511285.
Our Purpose
Our goal is to open the doors to using all types of available genealogical records, and provide you with the skills to explore them with confidence. Our Genealogy Gems team is excited to share with you the opportunity to utilize the free access to Native American records on Fold3.com. While it can be difficult and confusing to know how to navigate these important records, this post will provide you with information to get you started and to feel a little more comfortable jumping in! Now, let’s get started.
Eastern Cherokee Applications Collection for Native American Research
The Eastern Cherokee tribe sued the United States for funds due them under the treaties of 1835, 1836, and 1845. [1] Applicants, or claimants, were asked to prove they were members of the Eastern Cherokee tribe at the time of the treaties, or descended from its members. [To learn more about the lawsuits and allocations, read “Eastern Cherokee Applications of the U.S. Court of Claims, 1906-1909,” in .pdf form provided by the National Archives and Records Administration.]
The courts ruled in favor of the Eastern Cherokees and the Secretary of the Interior was tasked to identify the persons entitled to distribution of funds. The job of compiling a roll of eligible persons was given to Guion Miller.
It is interesting to note that the funds were to be distributed to “all Eastern and Western Cherokee Indians who were alive on May 28, 1906, who could establish the fact that at the time of the treaties, they were members of the Eastern Cherokee tribe or were descendants of such persons, and that they had not been affiliated with any tribe of Indians other than the Eastern Cherokee or the Cherokee Nation.” [Source: page 4, 3rd paragraph of NARA document Eastern Cherokee Applications of the U.S. Court of Claims, 1906-1909.]
The collection at Fold3 titled “Eastern Cherokee Applications” contains these applications submitted to prove eligibility. [Important: Because this act was about money allocation and individuals filling out these applications would have received money if approved, this may raise the question, “Did our ancestor have a reason to lie or exaggerate the truth so that they might be awarded funds?” Further, the Genealogy Standards produced by the Board for Certification of Genealogists (BCG) reminds us: “Whenever possible, genealogists prefer to reason from information provided by consistently reliable participants, eyewitnesses, and reporters with no bias, potential for gain, or other motivation to distort, invent, omit, or otherwise report incorrect information.” [2] In this case, those filling out the Eastern Cherokee Applications did have potential for gain. So, be sure to take any genealogical data, like names, dates, and places, with a grain of salt and find other documentation to back-up the facts.]
The first step in locating whether your ancestor applied is to check the index. If you are not a member of Fold3.com, you will first need to go to www.fold3.com. Click in the center of the homepage where it says, “Free Access to Native American Records.” Next, on the left you will see “Records from Archives.” Go ahead and click that.
From the list now showing on your screen, choose “Eastern Cherokee Applications.” Then click “learn more” at the bottom right of the collection description.
From the new screen, choose “Browse by title.”
Notice, there are two general indexes. The first choice is for surnames between the letters of A and K, and the second general index is for the letters between L and Z. The index is alphabetical by surname.
Scroll through the digital images of the index and find the surname of your targeted ancestor. For example, my ancestor’s last name is Cole.
You will see the state they were currently living in and a number listed to the left of each name. This number is what you will need to find the application of your ancestor. In the example here on the left, Anderson Cole’s number is 31697. Though the step of using this index could be omitted, I wanted you to know how to use it.
Anderson Cole’s name appears on the General Index of the Eastern Cherokee Applications.
Armed with this number as confirmation, let’s go back to the list of options and this order medication online for pain time, choose Applications.
Applications are broken down by the first letter of the surname, so in my case, I would click on the letter C and then from the new options list, click the appropriate indicator until I reach Anderson Cole.
Anderson’s application is eight pages, however applications vary in size from fewer than eight to several more.
From Fold3.com, you can see each page of the application. Some of the information you may find on the applications include, but is not limited to: name, birth date and location of applicant, names of parents and siblings, name of spouse and marriage date and place, tribe affiliation, Cherokee name, grandparents names, and residences.
The application was sent in to the Commissioner of Indian Affairs and then it was decided whether the applicant was eligible or not.
Lies and Rejection
Anderson Cole’s Eastern Cherokee Application was rejected but held genealogical data.
In Anderson Cole’s case, he was rejected. This is found on the very first page of the application. In other words, the commission did not find him able to prove his relationship with known members of the Eastern Cherokee tribe and therefore, he was not given any allotment of money. This rejection neither proves or disproves whether Anderson was of Native American descent. However, it does suggest that something in his lineage was questioned.
Further, when reviewing the information recorded on any genealogy record, we must ask the question, “Did this person have any reason to lie?” When money is on the line, lying is always a possibility. According to further research, it appears Anderson either lied, omitted details, or was seriously mistaken about many names and dates of close family members. Even then, there are some great hints within the pages of his application and I was happy to find it.
Additional Information in the Eastern Cherokee Applications
In addition to an application being filed for our ancestor, if the ancestor had children under the age of 21, they may have also applied in behalf of the child as a Cherokee Minor.
Anderson’s son, W.T. Cole, applied under the same application number as Anderson. I found his application in the last pages of Anderson’s file. This type of record is direct evidence of a parent/child relationship and can be a wonderful substitute when other vital records can not be located. However, direct evidence (which is anything that directly answers a specific question…like ‘who are the parents of W.T. Cole?’) does not have to be true. In this case, just because Anderson says his son is W.T. Cole, doesn’t mean it is absolutely true. We should always find other records or evidence to back up our findings.
How is the Roll of Eastern Cherokees Different from the Eastern Cherokee Applications?
You may have noticed that besides the Eastern Cherokee applications and general index, there is also a record set titled “Roll of Eastern Cherokees.” Another name for this roll is called the Guion Miller Rolls. This is a roll, or list, provided by commissioner Guion Miller of all those who were approved to receive the allocated money. [We will be discussing the Guion Miller Roll Collection from Fold3 in a later blog post. Be sure to sign-up for our free newsletter so you don’t miss it!]
Anderson Cole and his son do not appear on this Roll of Eastern Cherokees. If however, your ancestor does, additional information on this roll could include application number, the names of minor children, ages of all parties, current residence, and a death date.
A partial page of the Roll of Eastern Cherokee found online at Fold3.com.
More on Native American Research
Using Native American collections for genealogy research can be challenging. We hope this has helped you to better understand the ins and outs for using the record collections at Fold3. For even more helpful tips, read:
Stay tuned as we bring you additional instructions for exploring the Guion Miller Roll and Indian Census Rolls at Fold3.com in the days to come. Sign up for our free Genealogy Gems newsletter for our upcoming posts on this important subject.
Article References:
[1] “The U.S. Eastern Cherokee or Guion Miller Roll,” article online, FamilySearch Wiki (https://familysearch.org/wiki/en/The_U.S._Eastern_Cherokee_or_Guion_Miller_Roll : accessed 1 Nov 2016).
[2] Genealogy Standards, 50th anniversary edition, published by Board for Certification of Genealogists, 2014, standard 39, page 24.
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Whether you’re going to RootsTech next week or not, at some point in your genealogical research you’ll want to use the Family History Library (FHL). The FHL, located in Salt Lake City, Utah, USA, has 6.875 billion historical records on microfilm, which contain an estimated 20.6 billion names. That’s a lot of ancestors!
The FHL and its sponsor organization, FamilySearch International, are busy digitizing and indexing all those records, but it’s going to take some time. And some of those records may never be digitized because of publication rights limitations or other issues. So you should know how to access all those great microfilms!
Yesterday I republished Episode 16 of the original Family History: Genealogy Made Easy podcast. It features a great interview with Margery Bell on using the Family History Library. The show notes have updated tips on using the online catalog. Click here for some must-have tips on preparing for your visit. You’ll get a lot more out of your limited time in the library if you know exactly what information you’re looking for and where you’re going to look for it!
Is it any consolation that our ancestors paid them, too? Here’s a brief history of U.S. federal taxation and tips on where to find tax records for the U.S. and the U.K.
