Annual Internal Revenue Assessments May Annual List 1864 Clayton co. Iowa Collection District #3, Division #13 James Schroeder, Asst. Assessor Surnames L-W |
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| Ln # | Date | Name | Location | Article or Occupation | Tax Rate | Class A, B or C |
Amount of Tax | Total Tax Due |
| 23 | Apr 27 | Lowell, M. W. | Elk Twp. | Income (Valuation 35.00) | 3% | A | 1.05 | 1.03 |
| 24 | May 5 | Leonard, Fred K. | Guttenberg | Brewer, less than 500 Bbls | B | 25.00 | 25.00 | |
| 25 | May 12 | Livingood, David | Elkader | Stallion, owner of | B | 10.00 | 10.00 | |
| 26 | May 12 | Lyons, M. R. | Elkader | Apothecary | B | 10.00 | ||
| 27 | May 12 | Lyons, M. R. | Elkader | Retail Dealer in Liquors | B | 20.00 | 30.00 | |
| 28 | May 16 | Lagrave, C. L. H. | Buennavista Twp. | Retail Dealer in Liquors | B | 20.00 | ||
| 29 | May 16 | Lagrave, C. L. H. | Buennavista Twp. | Retail Dealer | B | 10.00 | 30.00 | |
| 30 | May 28 | Lowe, James | Sperry Twp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 31 | Apr 23 | Merritt, David | Cass Twp. | Income (Valuation 164.00) | 3% | A | 4.92 | 4.92 |
| 32 | Apr 30 | Meuth, R. | Buennavista Twp. | Income (Valuation 294.00) | 3% | A | 8.82 | 8.82 |
| 32 | Apr 30 | Meuth, O. | Buennavista Twp. | Income (Valuation 294.00) | 3% | A | 8.82 | 8.82 |
| 33 | May 6 | Mollringhausen, August | Guttenberg | Hotel 8th Class | B | 5.00 | 5.00 | |
| 34 | May 6 | Mollringhausen, August | Guttenberg | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 35 | May 9 | Mueters, Henry | Guttenberg | Retail Dealer in Liquors | B | 20.00 | ||
| 36 | May 9 | Mueters, Henry | Guttenberg | Bowling alley | B | 5.00 | 25.00 | |
| 37 | May 11 | Meyer, Joseph | Elkader | Butcher | B | 10.00 | ||
| 38 | May 11 | Meyer, Joseph | Elkader | Hotel 8th Class | B | 5.00 | 15.00 | |
| 39 | May 11 | Mahoney, George | Elkader | Hotel 7th Class | B | 10.00 | 10.00 | |
| 40 | May 12 | Murphy, Edward | Elkader | Pedlar - 3rd Class | B | 10.00 | 10.00 | |
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| Ln # | Date | Name | Location | Article or Occupation | Tax Rate | Class A, B or C |
Amount of Tax | Total Tax Due |
| 2 | May 12 | Meyer, Joseph | Elkader | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 3 | May 12 | Moyer, Samuel | Elkader | Retail Dealer | B | 10.00 | 10.00 | |
| 4 | May 13 | Morath, Frederick | Littleport | Retail Dealer | B | 10.00 | 10.00 | |
| 5 | May 13 | Morath, Fred K. | Littleport | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 6 | May 16 | McKenzie, H. C. | Millville Twp. | Physician | B | 10.00 | 10.00 | |
| 7 | May 21 | Meuth, R. & C. | Buennavista | Retail Dealer | B | 10.00 | ||
| 8 | May 21 | Meuth, R. & C. | Buennavista | Retail Dealer in Liquors | B | 20.00 | 30.00 | |
| 9 | May 24 | Merrill, L. & Y. C. | Springville | Retail Dealer | B | 10.00 | 10.00 | |
| 10 | May 24 | Meyer, John H. | Jefferson Twp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 11 | May 31 | Martin, John | Lodamillo Twp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 12 | May 6 | Niemeier, Henry | Guttenberg | Retail Dealer | B | 10.00 | 10.00 | |
| 13 | May 9 | Nicklaus, Jacob | Elkader | Income for 1863 (Valuation 537.00) | 3% | A | 16.11 | 16.11 |
| 14 | Feb 27 | Oglesby, J. | Elkader | Income for 1863 (Valuation 40.00) | 3% | A | 1.20 | 1.20 |
| 15 | May 30 | Otis, J. & Son | Elk Twp. | Retail Dealer | B | 10.00 | 10.00 | |
| 16 | Feb 24 | Pease, P. H. | Strawberry Point | Income for 1863 (Valuation 43.00) | 3% | B | 1.29 | 1.29 |
| 17 | May 4 | Passin, Adolph | Guttenberg | Photographer | B | 10.00 | 10.00 | |
| 18 | May 6 | Poetz, George & Co. | Guttenberg | Retail Dealer | B | 10.00 | 10.00 | |
| 19 | May 11 | Place, R. C. | Elkader | Cattle Broker | B | 10.00 | 10.00 | |
| 20 | May 25 | Pelzer, B. H. | Guttenberg | Retail Dealer | B | 10.00 | 10.00 | |
| 21 | May 30 | Peet, S. R. | Lodamillo Twp. | Lawyer | B | 10.00 | 10.00 | |
| 22 | May 30 | Preston, James | Lodamillo Twp. | 1 - 2 Horse Carriage (Valuation 100.00) | 2.00 | C | 2.00 | 2.00 |
| 23 | May 31 | Pease, P. M. | Strawberry Point | Retail Dealer | B | 10.00 | 10.00 | |
| 24 | May 31 | Pitkin & Verplank | Strawberry Point | Retail Dealer | B | 10.00 | 10.00 | |
| 25 | Jun 1 | Place, R. C. | Elkader | Income for 1863 (Valuation 250.00) | 3% | A | 7.50 | 7.50 |
| 26 | May 12 | Reuther, Louis | Elkader | Income for 1863 (Valuation 100.00) | 3% | A | 3.00 | |
| 27 | May 12 | Reuther, Louis | Elkader | Retail Dealer | B | 10.00 | 13.00 | |
| 28 | May 13 | Rodenmeyer, Joseph | Communia | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 29 | May 31 | Rawson, C. P. | Strawberry Point | Hotel 7th Class | B | 10.00 | 10.00 | |
| 30 | May 31 | Rawson, C. H. | Strawberry Point | Physician | B | 10.00 | 10.00 | |
| 31 | Jun 1 | Ross, J. B. | Elkader | Auctioneer | B | 20.00 | 20.00 | |
| 32 | Feb 23 | Sterns, Wm. H. | Strawberry Point | Income for 1863 (Valuation 115.00) | 3% | A | 3.45 | 3.45 |
| 33 | Mar 19 | Schroeder, James | Jefferson Twp. | Income for 1863 (Valuation 50.00) | 3% | A | 1.50 | 1.50 |
| 34 | Apr 23 | Snedigar, F. | Elkader | Income for 1863 (Valuation 123.00) | 3% | A | 3.69 | 3.69 |
| 35 | May 2 | Soell, John | Elkport | Retail Dealer in Liquors | B | 20.00 | ||
| 36 | May 2 | Soell, John | Elkport | Retail Dealer | B | 10.00 | 30.00 | |
| 37 | May 5 | Schnieder, J. Ph. | Guttenberg | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 38 | May 6 | Sullivan, William | Guttenberg | Wholesale Dealer in Liquors | B | 25.00 | ||
| 39 | May 6 | Sullivan, William | Guttenberg | Retail Dealer in Liquors | B | 20.00 | ||
| 40 | May 6 | Sullivan, William | Guttenberg | Retail Dealer | B | 10.00 | 55.00 | |
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| Ln # | Date | Name | Location | Article or Occupation | Tax Rate | Class A, B or C |
Amount of Tax | Total Tax Due |
| 2 | May 11 | Strobel, J. G. | Elkader | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 3 | May 11 | Steyer, Joseph | Elkader | Retail Dealer in Liquors | B | 20.00 | ||
| 4 | May 11 | Steyer, Joseph | Elkader | Billiard Table | C | 10.00 | ||
| 5 | May 11 | Steyer, Joseph | Elkader | Billiard Room, 1 Table | B | 5.00 | 35.00 | |
| 6 | May 12 | Snedigar, F. | Elkader | Retail Dealer | B | 10.00 | 10.00 | |
| 7 | May 12 | Stoub, J.W. | Elkader | Income for 1863 (Valuation 66.00) | 3% | A | 1.98 | |
| 8 | May 12 | Stoub, J.W. | Elkader | Physician | B | 10.00 | 11.98 | |
| 9 | May 14 | Soyster, S.C. | Elkport | Retail Dealer | B | 10.00 | 10.00 | |
| 10 | May 14 | Schonagel, Francis | Elkport | Retail Dealer | B | 10.00 | 10.00 | |
| 11 | May 16 | Springer, Jacob | Millville Tp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 12 | May 25 | Schwaller, Clemens | Guttenberg | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 13 | May 27 | Slingsby, P.R. | Volga City | Physician | B | 10.00 | 10.00 | |
| 14 | May 28 | Schock, Charles | Cox Creek | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 15 | May 31 | Sterns, W. H. | Strawberry Point | Retail Dealer | B | 10.00 | 10.00 | |
| 16 | May 31 | Scofield, & Son | Strawberry Point | Retail Dealer | B | 10.00 | 10.00 | |
| 17 | May 31 | Sherwood & Sterns | Strawberry Point | Retail Dealer | B | 10.00 | 10.00 | |
| 18 | May 31 | Sanford, H. | Strawberry Point | Stallion, owner of | B | 10.00 | 10.00 | |
| 19 | May 31 | Scott, Alphus | Strawberry Point | Lawyer | B | 10.00 | 10.00 | |
| 20 | Jun 1 | Sterns, Michael | Boardman Tp. | Hotel 8th Class | B | 5.00 | 5.00 | |
| 21 | May 3 | Tharmann, Henry | Guttenberg | Hotel 8th Class | B | 5.00 | ||
| 22 | May 3 | Tharmann, Henry | Guttenberg | Retail Dealers in Liquors | B | 20.00 | 25.00 | |
| 23 | May 6 | Tuck, J.B. | Guttenberg | Retail Dealer | B | 10.00 | 10.00 | |
| 24 | May 10 | Thole, John H. | Jefferson Tp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 25 | May 14 | Thayer, David | Elkport | Hotel 8th Class | B | 5.00 | 5.00 | |
| 26 | May 14 | Tiede, William | Elkport | Retail Dealer | B | 10.00 | 10.00 | |
| 27 | May 14 | Tiede, William | Elkport | Retail Dealer in Liquors | B | 20.00 | ||
| 28 | May 14 | Tiede, William | Elkport | Income for 1863 (Valuation 100.00) | 3% | A | 3.00 | 23.00 |
| 29 | May 26 | Tetschner, Christian | Highland Tp. | Physician | B | 10.00 | 10.00 | |
| 30 | May 31 | Toney, Sylvester | Strawberry Point | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 31 | Feb 23 | Wiltse, Alexander | Strawberry Point | Income (Valuation 335.60) | 3% | A | 10.08 | 10.08 |
| 32 | Mar 31 | Woodward, S. T. | Elkader | Income (Valuation 1,212.00) | 3% | A | 36.36 | 36.36 |
| 33 | Apr 9 | Wiest, G.F. | Guttenberg | Income (Valuation 800.00) | 3% | A | 24.00 | 24.00 |
| 34 | Apr 9 | Weiner, Mathias | Guttenberg | Income (Valuation 125.00) | 3% | A | 3.75 | 3.75 |
| 35 | Apr 27 | White, Henry | Volga City | Income (Valuation 350.00) | 3% | A | 10.50 | 10.50 |
| 36 | May 4 | Wiest, G.F. | Guttenberg | Retail Dealer | B | 10.00 | ||
| 37 | May 4 | Wiest, G.F. | Guttenberg | Retail Dealer in Liquors | B | 20.00 | 30.00 | |
| 38 | May 6 | Wolter, John | Guttenberg | Retail Dealer | B | 10.00 | 10.00 | |
| 39 | May 6 | Winner, August | Guttenberg | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 40 | May 11 | Weiland, Fredrick | Elkader | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
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| Ln # | Date | Name | Location | Article or Occupation | Tax Rate | Class A, B or C |
Amount of Tax | Total Tax Due |
| 2 | May 12 | Woodward & Young | Elkader | Lawyers | B | 10.00 | ||
| 3 | May 12 | Woodward & Young | Elkader | Claim Agents | B | 10.00 | 20.00 | |
| 4 | May 14 | Waneke, H.W. | Elkport | Physician | B | 10.00 | 10.00 | |
| 5 | May 16 | Woodworth, Wm. | Millville | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 6 | May 16 | Wood, J. | Millville Tp. | Stallion, owner of | B | 10.00 | 10.00 | |
| 7 | May 17 | Writ, C.G. | Jeffersonville | Retail Dealer in Liquors | B | 20.00 | 20.00 | |
| 9 | May 31 | Wiltse, Alexander | Strawberry Point | Physician | B | 10.00 | 10.00 | |
Go to surnames A-K
Important notes: There are
2 line 32's on pg 3. Care has been taken
to accurately transcribe this record, but errors may exist.
Please use only as a guide and verify the record with your own
research. Three separate columns found on the original forms, for
Class A (Ad Valorem Duty), Class B (Licenses) and Class C
(Enumerated Articles), have been combined into one column titled
Amount of Tax. Anything written in the column titled Valuation on
the original form, has been added to the Article or Occupation
column in parenthesis.
~source: Heritage Quest Microfilm #M766-8; Internal Revenue
Assessment Lists 1862-1866
~Transcribed by Steve & Neva Nelson for the Clayton
co. IAGenWeb project. Microfilm photocopies donated by Constance
Diamond.