Passed in 1862 to raise money for the Union cause during the Civil War, the Internal Revenue Act placed a tax on various goods and services. All persons, partnerships, firms, associations, and corporations, according to the legislation, submitted to a local federal assessor a list showing the amount of annual income, articles subject to special taxes and duties, and the quantity of goods made or sold that were liable to taxes or duties. A tax list such as this one can provide clues as to where a person was living and what his or her wealth was relative to other members of the community.

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