Using Tax Lists for genealogy is not new. We even run into them on Ancestry for our ancestors. But it appears to be an underutilized tool. Perhaps, we don't know the depth of information hidden in these rather simple taxes. Plus, applied taxes were not uniform, so for every ancestor, you needed to know the laws of the time in "that" locale.
What Can Taxing Records Add to Your Elusive Ancestor's Story?
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| Georgia Commercial Tax Digest and Directory, 1851, ancestry.com |
- Place of residency and location based on years can fill in the census gaps. Tax lists provide exact locations, including townships or counties, year by year. In areas where census or church records are missing, tax rolls may be the only surviving documentation placing your ancestor in a time and place.
- Economic Status & Property Ownership. We must corroborate data to prove we are tracing the same person with a common name (ie, Ann McMahan, John Smith, Samuel Thompson). What is an easier way to do this than proving property ownership via descriptions? Tax records provide a rough outline for our research plan. Often, tax records list land acreage, number of livestock, slaves (in the South), or household goods that can be cross-referenced by agricultural records and proven in tax records. It also gives insights into your ancestor's wealth or social class and may distinguish the planter Samuel Thompson from the small farm renter of the same name.
- Uncovering Age Hints. In colonial and early American communities, tax lists often show militia service, civic roles, or jury duty by association. A poll tax list may indicate those eligible for voting or military service, which often provides an age range. Following tax lists year to year may pinpoint when a son became of age.
The "tick mark census records paired with tax records, can assist in identifying children, specifically males in the household. It may also prove or disprove a suggestion that multiple families were living in the same house. I love analyzing poll taxes for this purpose. - Family Connections. Families often appear together or near one another on tax rolls, helping you link relatives or identify neighbors who may be kin by marriage or association. It can also identify or suggest your ancestor's religion based on the community they settled in or their migratory path. As we analyze tax records annually, changes over the years (e.g., son replacing father on tax lists) can hint at deaths, inheritance, or generational shifts.
- Occupation or Trade. Some taxing records specify types of property or licenses (like mills, taverns, or distilleries), shedding light on how your ancestor earned a living.
6 Types of Tax Records
(but there are more!)
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| Tax Checklist for a3Genealogy |
Recently, Heather Jenkins, a guest on Hittin' the Bricks with Kathleen, the brickwall genealogy podcast, gave listeners an overview with examples of how she uncovers information in tax records. So let's talk about the ones she covered. She suggests you begin with the following:
- Poll taxes
- Land taxes
- Property taxes
Colonial Times' Taxing Practices. For Colonial Times, you will want to check out the local jurisdiction at that time. I find poll taxes very useful, especially in colonial times. Prior to the USA stripping women of voting rights, women were able to vote in early colonial times. Here's a blog post that discusses this: Genealogy Hints on Poll Tax & Voter Registration Docs, 5 Nov 2024
6. Excise Tax: Again, this tax was since colonial times.
We know about the molasses, rum, and sugar in the Sugar Act of 1764. It also included alcohol (Whiskey Rebellion, PA 1794), tobacco, luxury items like salt, and carriages. We can even see billiard tables, as Heather mentioned on the podcast! (FHL #007846292)
We see what is deemed luxury and taxed later: playing cards, cosmetics, gunpowder, etc. Imported goods from India and Europe were also taxed. We also see luxury taxes placed on playing cards, cosmetics, and gunpowder.
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Podcast: Heather Jenkins mentioned billiard tables, ancestry.com, Connecticut, U.S., Excise Tax Lists, 1865-1874 for Elite Billiard Rm. |
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| Billiard Tables, FamilyHistory |
We see what is deemed luxury and taxed later: playing cards, cosmetics, gunpowder, etc. Imported goods from India and Europe were also taxed. We also see luxury taxes placed on playing cards, cosmetics, and gunpowder.
You may uncover Excise Tax lists from online databases (familysearch.org, ancestry.com, or fold3), but these records may also be found in the NARA (RG5 8), State Archives, and Historical Societies. And don't forget the Library of Congress.
Unfamiliar and need a primer?
Here are a few great information articles:
- Using Early Tax List for Genealogy in KY, VA, and TN
(If you see broken links, just let me know.) - Historical Tax List at Ancestry Family History Learning Hub
Researchers may also see "Rent-Rolls." Even within a colony, tithables were not consistent. Some included free African Americans householders, others did not; some colonies used the head of household, but others used different criteria. Tithables per colony, and even within the colonies, were not applied uniformly. Here are a few resources:
Georgia, U.S., Property Tax Digests, 1793-1892
Pennsylvania, U.S., Tax and Exoneration, 1768-1801
Tennessee, U.S., Early Tax List Records, 1783-1895
Ohio, U.S., Tax Records, 1800-1850
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