The Resource Lists of direct tax payers, 1892
- Lists of direct tax payers, 1892
- Inclusive dates
- These records are part of Auditor of Public Accounts. Administration of State Government: Revenue Assessment and Collection - Direct Tax
- Volumes contain the names of persons who paid the direct tax in 1861
- Agency history record describes the history and functions of the Virginia Auditor of Public Accounts (1776-1928) (Search as Virginia Auditor of Public Accounts (1776-1928))
- Biographical or historical data
- On 5 August 1861 the United States Congress passed an act levying a direct tax on landowners to raise $20,000,000 for Civil War expenses. Operation of the act was suspended on 1 July 1862, after about $15,000,000 was raised. On 2 March 1891 the U.S. Congress passed an act to return this money to the state, and the General Assembly authorized acceptance of the money on 15 December 1891.
- On 3 March 1892 the General Assembly passed an act authorizing the return of money collected by direct tax in 1861 to thepersons who had paid it. The act provided for local distributors of the tax in each locality and required periodic reports on the distribution of the money. The distributors were required to post bonds, compile lists of taxpayers, and maintain accounts of the distributions.
- Cataloging source
- Citation location within source
- entry no. 445
- Citation source
- Auditor of Public Accounts inventory
ContextContext of Lists of direct tax payers, 1892
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