Warren Co 1865 Tax List

WARREN COUNTY TAX LIST – 1865

The Internal Revenue Act of 1862 was passed by Congress to pay interest on the public debt (i.e. the Civil War). This excise tax “luxury tax” included such items as liquor, tobacco, playing cards, gunpowder, feathers, iron, leather, pianos, yachts, carriages, billiard tables and jewelry as well as taxes on licenses for all services and professions (with the exception of clergy).

Transcribed from the United States Assessment Lists, District 5, Iowa Annual Lists 1865, NARA Series M766, p.86-95
(available online at https://www.familysearch.org/search/collection/2075263)
See further explanations of this transcribed tax list in the paragraph below the chart.

NAME	LOCATION	ARTICLE OR OCCUPATION	QUANTITY	VALUATION	RATE OF TAX	AMOUNT OF TAX	TOTAL
Amos, James	Indianola	Income		1010	5		50.50
Ashworth, William	Greenbush	Income		299	5		14.95
Andrew, Jesse	Indianola	Retail Dealer					10.00
Brown, William F.	Hartford	Income		799	5		39.95
Burkhead, William	Norwalk	Income		403	5		20.15
Barker, Daniel	Greenbush	Retail Dealer					10.00
Bartholomew & Lumpend	Palmyra	Retail Dealer					10.00
Bonney, G. H. [George H.]	Indianola	Physician					10.00
Bryan, P. Gad [Peter Gad]	Indianola	Lawyer				10.00
Bryan, P. Gad [Peter Gad]	Indianola	Real Estate Agent				10.00
Bryan, P. Gad [Peter Gad]	Indianola	Income		4400	5	220.00
Bryan, P. Gad [Peter Gad]	Indianola	Excess of $5000		600	10	60.00
Bryan, P. Gad [Peter Gad]	Indianola	Gold Watch	50			1.00
Bryan, P. Gad [Peter Gad]	Indianola	Piano	375			4.00	315.00
Buckstin, William	Carlisle	Cattle Broker					10.00
Barker, Hallmer & Co.	Indianola	Retail Dealer					10.00
Babb, R. [Reece]	Indianola	Retail Dealer					10.00
Bryan & Davis	Indianola	Apothecaries				10.00
Bryan & Davis	Indianola	Retail Liquor Dealers				25.00	35.00
Bramhall, J. M. [John M.]	Indianola	Retail Liquor Dealer					10.00
Barker, M. R. [Martin R.]	Indianola	Income		900	5		45.00
Boyer, Joseph	Norwalk	Stallion					10.00
Braucht, Daniel	Indianola	Income		400	5		20.00
Braucht, David	Indianola	Income		238	5		11.90
Buzick, William	Indianola	Pedler 2 Class					15.00
Brand, D. C. [Dewitt C.]	Indianola	Income		73	5		3.65
Byers, John	St. Charles	Hotel					10.00
Black, Benoni	Norwalk	Income		386	5	19.30
Black, Benoni	Norwalk	Carriage	75			1.00	20.50
Bacon, William	Sandyville	Income		270	5		15.50
Butler, Calvin	Greenbush	Physician				10.00
Butler, Calvin	Greenbush	Retail Dealer				10.00	20.00
Bennet, Caleb	Lacona	Retail Liquor Dealer					25.00
Braucht, G. W. [George W.]	Indianola	Income		91	5		4.55
Braucht, Adam	Indianola	Income		186	5		9.30
Ball, W. G. [William G.]	Indianola	Physician					10.00
Baxton, William	Carlisle	Income		1502	5		75.10
Brown, John	Indianola	Lawyer					10.00
Beck, A. [Adam]	Palmyra	Physician					10.00
Brundy, John W.	Indianola	Retail Dealer				10.00
Brundy, John W.	Indianola	Income		600	5	30.00	40.00
Bruce, M. T. [Moses T.]	Palmyra	Income		188	5		9.40
Berry, David	Linn P. O.	Hotel					10.00
Bryan, Luke	Indianola	Hotel				15.00
Bryan, Luke	Indianola	Carriage	100			1.00	16.00
Barnwell, William	Indianola	Hotel				15.00
Barnwell, William	Indianola	Carriage	100			1.00	16.00
Burgess, Samuel	Sandyville	Conveyancer					10.00
Carpenter, James	Sandyville	Stallion					10.00
Clevinger, Willis	Lacona	Stallion				10.00
Clevinger, Willis	Lacona	Hotel				10.00	20.00
Caldwell & Thorpe	Hammondsburgh	Retail Dealer					10.00
Chapman, J. T. [Joel T.]	Indianola	Hotel					10.00
Cheshire, Wesley	Indianola	Income		1200	5	60.00
Cheshire, Wesley	Indianola	Spring Wagon	75			1.00
Cheshire, Wesley	Indianola	Cattle Broker				10.00	71.00
Cheshire, John	Indianola	Income		2000	5	100.00
Cheshire, John	Indianola	Gold Watch	50			1.00
Cheshire, John	Indianola	Piano	400			4.00
Cheshire, John	Indianola	Retail Dealer				10.00	115.00
Crosswaith, J. P. [John P.]	Indianola	Piano	350				4.00
Council, Willis	Lynn	Hotel					10.00
Coffman, William	Indianola	Income	2	400	5	20.00
Coffman, William	Indianola	2 Carriages	100		#1	2.00
Coffman, William	Indianola	2 Carriages	150		#2	4.00
Coffman, William	Indianola	Hotel				15.00
Coffman, William	Indianola	Livery Stable				10.00	51.00
Callaway, J. S. [Jesse S.]	St. Charles	Income		459	5		22.95
Clapp, L. B. [Loren B.]	Indianola	Income		300	5		15.00
Churchman, M. [Michael]	Linn Township	Income		459	5		22.95
Cochran, J. [John C.]	Hartford	Lawyer					10.00
Cochran, W.S. & Co. [William S.]	Hartford	Retail Dealer					10.00
Crow, William	Indianola	Cattle Broker					10.00
Cook, J. J. [John J.]	Indianola	Income		1400		70.00
Cook, J. J. [John J.]	Indianola	Piano	150			2.00
Cook, J. J. [John J.]	Indianola	Stallion				10.00	82.00
Cook, Jesse	Indianola	Physician					10.00
Chapman, Florence	Indianola	Gold Watch					1.00
Duncan, George	Sandyville	Hotel					10.00
Duncan, Wesley	Palmyra	Patent Right Dealer					10.00
Dillon, J. C. [Jesse]	Indianola	Insurance Agent					10.00
Dodge, E. A. [Edwin A.]	Indianola	Dentist					10.00
Dyer, Robert	Summerset	Income	78	78	5		3.90
Dillard, George	Greenbush	Income		190	5		9.50
Davis, Thomas H.	Indianola	Income		1582	5		79.00
Dashell, M. A. [Mark A.]	Hartford	Income		302	5	15.10
Dashell, M. A. [Mark A.]	Hartford	Carriage	75			1.00
Dashell, M. A. [Mark A.]	Hartford	Physician				10.00	26.10
Davis, C. W. [Charles W.]	Indianola	Income		400	5	20.00
Davis, C. W. [Charles W.]	Indianola	Carriage	75			1.00
Davis, C. W. [Charles W.]	Indianola	Gold Watch	75			1.00
Davis, C. W. [Charles W.]	Indianola	Piano	550			4.00
Davis, C. W. [Charles W.]	Indianola	Physician				10.00	36.00
Fitzgerald, J. S. [John]	Indianola	Retail Liquor Dealer				25.00
Fitzgerald, J. S. [John]	Indianola	Retail Liquor Dealer				10.00	35.00
Ford, W. [William]	Indianola	Retail Liquor Dealer				10.00
Ford, W. [William]	Indianola	Stallion				10.00	20.00
Foust, Jonas	Greenbush	Hotel					10.00
Feagins [Figgins], Thomas	Hartford	Income		511	5		25.55
Fetters, Samuel	Palmyra	Jack [Jackass]					10.00
Guy, Lilman	Indianola	Hotel					10.00
Gillam, M. [Gilman, Michael]	Palmyra	Income		1865	5	93.25
Gillam, M. [Gilman, Michael]	Palmyra	Buggy	75			1.00	94.25
Gollsbury, Peter	Carlisle	Stallion					10.00
Grimsley, William	Sandyville	Retail Liquor Dealer				25.00
Grimsley, William	Sandyville	Retail Liquor Dealer				10.00
Grimsley, William	Sandyville	Spring Wagon	75			1.00	36.00
Geil, A. M.	Norwalk	Hotel					10.00
Graham, S. S. [Samuel]	Indianola	Hotel					10.00
Green, Alonzo	Indianola	Retail Dealer					10.00
Greagory, I. S. [Indiana]	Indianola	Retail Dealer				10.00
Greagory, I. S. [Indiana S.]	Indianola	Retail Liquor Dealer				25.00	35.00
Griffith, I. D.	Lawrenceburgh	Physician					10.00
Good, John F.	Sandyville	Income		739	5	36.95
Good, John F.	Sandyville	Carriage	75			1.00	37.95
Griffith, George E.	Indianola	Income		1200	5	60.00
Griffith, George E.	Indianola	Carriage	150			2.00	62.00
Goss, John J.	Sandyville	Income		222	5		11.10
Gilbert, James	Sandyville	Income		268	5		13.40
Hult, Thomas F.	Indianola	Income		485	5		24.25
Hult, William	Indianola	Income		400	5		20.00
Hollingsworth, Thomas	Hammondsburgh	Stallion				10.00
Hollingsworth, Thomas	Hammondsburgh	Jack [Jackass]				10.00	20.00
Hauer, J. W.	Hammondsburgh	Stallion					10.00
Haggier, John	Sandyville	Stallion					10.00
Hines, Calvin	Lawrenceburgh	Conveyancer					10.00
Hollingsworth, Levi	Hammondsburgh	Income		590	5		29.50
Hallcum & Son	Indianola	Bankers					100.00
Hall, W. S. [William]	Carlisle	Physician					10.00
Henson, B. F. [Benjamin F.]	Indianola	Income		1280	5		64.00
Hastie, William	Summerset	Income		110	5		5.50
Hastie, A. [Alexander]	Summerset	Income		300	5		15.00
Higbee, Obediah	Palmyra	Income		400	5		20.00
Hill, William	Greenbush	Butcher					10.00
Haworth, J. W.	Indianola	Income		232	5	11.60
Haworth, J. W.	Indianola	Gold Watch	40			1.00	12.60
Hargis, John	Carlisle	Income		377	5		19.85
Huss, John	Lynn P. O.	Income		563	5		38.15
Henshaw, Benjamin	Lynn P. O.	Income		358	5		17.90
Haworth, R.	Friends Grove	Income		66	5		3.30
Halterman & Caswell	Palmyra	Retail Dealer					10.00
Heisey & Bro.	Sandyville	Retail Dealer					10.00
Heisey, G. W.	Sandyville	Income		2095	5	104.75
Heisey, G. W.	Sandyville	Carriage	75			1.00	105.75
Howery, Isaac	Greenbush	Hotel				10.00
Howery, Isaac	Greenbush	Stallion				10.00	20.00
Hylton, G. W.	New Virginia	Retail Dealer					10.00
Hallam, David	Indianola	Income		4000	5	200.00
Hallam, David	Indianola	Carriage	75			1.00
Hallam, David	Indianola	Buggy	300			3.00
Hallam, David	Indianola	Piano	400			4.00
Hallam, David	Indianola	Gold Watch	50			1.00
Hallam, David	Indianola	Cattle Broker				10.00	219.00
Hallam, Thomas W.	Indianola	Income		1900	5	95.00
Hallam, Thomas W.	Indianola	Gold Watch	125			2.00
Hallam, Thomas W.	Indianola	Cattle Broker				10.00	107.00
Ingalls, Jno. D.	Indianola	Conveyancer					10.00
Igon & Branden	Palmyra	Retail Dealer					10.00
Igon, Lewis	Palmyra	Cattle Broker					10.00
Jacoby, Joel	Indianola	3 Carriages	150		#2	6.00
Jacoby, Joel	Indianola	2 Carriages	225		3	6.00
Jacoby, Joel	Indianola	Livery Stable				10.00	22.00
James, S. V. R. [Steven V. R.]	Palmyra	Conveyancer				10.00
James, S. V. R. [Steven V. R.]	Palmyra	Hotel				10.00	20.00
Johnson, Phillip	Indianola	Stallion					10.00
Jones, J. W. [John W.]	Palmyra	Income		4400	5	220.00
Jones, J. W. [John W.]	Palmyra	Excess of $5000		564	10	56.40
Jones, J. W. [John W.]	Palmyra	Carriage	75			1.00
Jones, J. W. [John W.]	Palmyra	Manufacturer				10.00	287.40
Jolly, L. [Lafayette]	Sandyville	Physician					10.00
Jaillete, J. M. [Joseph M.]	Indianola	Physician					10.00
Jones, J. S. [John S.]	Indianola	Apothecary				10.00
Jones, J. S. [John S.]	Indianola	Retail Liquor Dealer				25.00	35.00
Johnson, Donald	Lacona	Cattle Broker					10.00
Johnson, John	Lacona	Income		1000	5	50.00
Johnson, John	Lacona	Retail Dealer				10.00	60.00
Jacobs & Wiseman	Indianola	Retail Dealer					10.00
Kindrel, A. P.	Hartford	Jack [Jackass]					10.00
Klemm, Jno.	Lynn	Income		218	5		10.90
Kircher, William	Indianola	Income		1500	5		75.00
Kircher & Davis	Indianola	Retail Dealers					10.00
Knox, James H.	Indianola	Piano-forte	400				4.00
Lindsley, E. B. [Eliab Bryan]	Hartford	Physician					10.00
Lyon, Joshua	Hartford	Income		108	5	5.40
Lyon, Joshua	Hartford	Buggy	75			1.00	6.40
Leach, Jno. L.	Indianola	Photographer				15.00
Leach, Jno. L.	Indianola	Income		100	5	5.00	20.00
Legg & Blair	Indianola	Retail Dealer					10.00
Learny, James A.	Palmyra	Patent Right Dealer					10.00
Lukenbill, Henry	Sandyville	Income		646	5		32.30
Leach, Frank	Indianola	Gift Enterprise					50.00
Lacy, J. T. [Joseph T.]	Indianola	Lawyer					10.00
Lewis, Jno.	Indianola	Income		776	5		38.80
Long, John	Hammondsburgh	Income		400	5		20.00
Miller, George W.	Carlisle	Stallion					10.00
McIntoch, [David]	Carlisle	Stallion					10.00
McGee, James	Indianola	Photographer					15.00
McKee, T. W. [Tabor W.]	Indianola	Income		500	5		25.00
McLoud, James	Indianola	Real Estate Agent					10.00
Maxwell, D. [Dillon]	Palmyra	Income		425	5		21.25
Martin, Horatio	Greenbush	Retail Liquor Dealer					25.00
Moon, Jacob	Palmyra	Income		520	5		26.00
Moore, Richard	Indianola	Income		858	5		42.90
Morris, John	Palmyra	Income		109	5		5.45
Morris, John	Palmyra	Carriage	350				5.00
McMarshman, William	Hartford	Lawyer				10.00
McMarshman, William	Hartford	Claim Agent				10.00	20.00
McClintic, J. E.	Summerset	Hotel					10.00
Martin, William	St. Charles	Income		547	5		27.35
McLothlen, James F.	Greenbush	Income		375	5		18.75
McKee, Ed R.	Indianola	Real Estate Agent					10.00
Maxwell, H. W. [Hugh W.]	Indianola	Income		626	5	31.30
Maxwell, H. W. [Hugh W.]	Indianola	Lawyer				10.00	41.30
McCleary, James D.	Indianola	Physician					10.00
McNeel, H. [Harrison]	Indianola	Lawyer				10.00
McNeel, H. [Harrison]	Indianola	Claim Agent				10.00	20.00
McKay, Charles	Indianola	Income		320	5	16.00
McKay, Charles	Indianola	Gold Watch	75			1.00	17.00
Myers, Samuel	Lacona	Retail Dealer				10.00
Myers, Samuel	Lacona	Hotel				10.00	20.00
Noble, B. S. [Benjamin S.]	Indianola	Income		362	5	18.10
Noble, B. S. [Benjamin S.]	Indianola	Carriage	100			1.00
Noble, B. S. [Benjamin S.]	Indianola	Carriage	150			2.00
Noble, B. S. [Benjamin S.]	Indianola	Gold Watch	75			1.00
Noble, B. S. [Benjamin S.]	Indianola	Piano	200			2.00
Noble, B. S. [Benjamin S.]	Indianola	Physician				10.00	34.10
Noble & Harbison	Indianola	Apothacaries				10.00
Noble & Harbison	Indianola	Retail Liquor Dealers				25.00	35.00
Nicholson, Robert	Carlisle	Income		340	5	17.00
Nicholson, Robert	Carlisle	Retail Dealer				10.00	27.00
Parker, Smith	Palmyra	Stallion					10.00
Price, Abe	Indianola	Retail Dealer				10.00
Price, Abe	Indianola	Retail Liquor Dealer				25.00	35.00
Parker, Surgenus	Indianola	Income		287	5		14.35
Proctor, Daniel	Hammondsburgh	Stallion					10.00
Pilmer, David	Summerset	Income		389	5		19.45
Pendry, Thomas	Hartford	Income		1270	5		63.50
Parker, Thomas W.	Carlisle	Income		969	5	48.45
Parker, Thomas W.	Carlisle	Buggy	75			1.00	49.45
Pritchete, Bird	Hammondsburgh	Income		156	5		7.80
Pennington, Benjamin	Indianola	Income		654	5		32.70
Parson, Catharine, Administrator	Hartford	Income		987	5		49.35
Rife, Jackson	Coloma P. O.	Stallion					10.00
Row & Nichols	Indianola	Butchers					10.00
Redish, J. R. [James R.]	Indianola	Stallion				10.00
Redish, J. R. [James R.]	Indianola	Jack [Jackass]				10.00	20.00
Read, J. C.	Indianola	Income		800	5	40.00
Read, J. C.	Indianola	Piano	350			4.00	44.00
Ruggles, J. W.	Greenbush	Buggy	75				1.00
Rees, Robert	Hartford	Income		118	5		5.90
Randolph, Albert	Indianola	Income		600	5		30.00
Reese, D. B. [Daniel B.]	Palmyra	Physician					10.00
Ray, Lee	Hartford	Hotel					10.00
Read, John B.	New Virginia	Income		600	5	30.00
Read, John B.	New Virginia	Stallion				10.00	40.00
Reeves, C. W. [Charles W.]	Norwalk	Income		200	5		10.00
Richards, M. A.	Indianola	Retail Dealer					10.00
Reddish, J. R. [James]	Indianola	Income		1236	5		37.80
Sherman, J. J. [James]	Indianola	Retail Dealer					10.00
Starke, Jacob	Indianola	Income		700	5	35.00
Starke, Jacob	Indianola	Piano	350			4.00	39.00
Starbuck, B. B.	Indianola	Income		285	5		14.25
Shutt, Elias	Hartford	Income		137	5		6.85
Spencer, L. S. [Leonard S.]	Lynn P. O.	Hotel					10.00
Stafford & Good	Sandyville	Retail Dealer					10.00
Smith, C. W. [Clay W.]	Hartford	Stallion					10.00
Shutt, Joseph	St. Charles	Income		318	5		15.90
Stafford, James	Sandyville	Income		517	5	25.85
Stafford, James	Sandyville	Carriage	75			1.00	26.85
Stafford, James	Sandyville	Cattle Broker					10.00
Snoddy, J. K.	St. Charles	Cattle Broker				10.00
Snoddy, J. K.	St. Charles	Income		141	5	7.05	17.05
Smith, Michael	Palmyra	Income		392	5		19.60
Stanley, Levi M.	Friends Grove	Pedler 4th Class					10.00
Swan, G. N. [George]	Norwalk	Hotel					10.00
Shork, Michael	Hartford	Income		183	5		9.15
Swan, A. H. [Alexander H.]	Indianola	Income		700	5	35.00
Swan, A. H. [Alexander H.]	Indianola	Spring Wagon	75			1.00	36.00
Shumaker, J. [Jackson]	Carlisle	Income		156	5		7.80
Smith, William	Carlisle	Income		425	5		21.25
Smith, Jacob	Hartford	Income		50	5		2.50
Stark & Clapp	Indianola	Retail Dealer					10.00
Shoemaker, A. B. [Abraham B.]	Carlisle	Income		367	5	13.35
Shoemaker, A. B. [Abraham B.]	Carlisle	Carriage	75			1.00
Shoemaker, A. B. [Abraham B.]	Carlisle	Gold Watch	50			1.00	15.35
Todhunter, Milton	Indianola	Income		560	5	28.00
Todhunter, Milton	Indianola	Retail Dealer				10.00	38.00
Thomas, Simon	Indianola	Spring Wagon					1.00
Todhunter, R.	Indianola	Real Estate Agent					10.00
Thompson, Thomas	Summerset	Income		600	5	30.00
Thompson, Thomas	Summerset	Hotel				10.00
Thompson, Thomas	Summerset	Pedler 2nd Class				25.00	65.00
Tharp, Joseph	Indianola	Income		324	5		16.20
Townsend, T. C. [Thomas C.]	Norwalk	3rd Class Peddler					15.00
Taylor, William	Indianola	Piano	200				2.00
Vanpelt, D. H. [Dan H.]	Indianola	Income		1800	5	90.00
Vanpelt, D. H. [Dan H.]	Indianola	Cattle Broker				10.00	100.00
Varner, S. W. [Seneca W.]	Hartford	Retail Dealer				10.00
Varner, S. W. [Seneca W.]	Hartford	Hotel				10.00	20.00
Webb, John	Indianola	Retail Dealer					10.00
Williams, R. W.	Indianola	Stallion				10.00
Williams, R. W.	Indianola	Jack [Jackass]				10.00	20.00
Wright, William A.	Sandyville	Income		269	5		13.45
Wood, John	Summerset	Income		212	5		10.60
Wilber, Josiah	Sandyville	Income		467	5	23.35
Wilber, Josiah	Sandyville	Cattle Broker				10.00	33.35
Wells, Sarah	Indianola	Piano	175				2.00
Wadsworth, B. F. [Benjamin F.]	Summerset	Income		400	5	20.00
Wadsworth, B. F. [Benjamin F.]	Summerset	Gold Watch				1.00	21.00
Wood, Enoch	Indianola	Piano	175				2.00
Williams, W. T. [William]	Lawrenceburgh	Stallion					10.00
Wallace, J. S. [John S.]	Indianola	Stallion					10.00
Worth, G. A. [Gorham A.]	Indianola	Income		127	5		6.35
Worth, G. A. & Brothers	Indianola	Retail Dealer					10.00
Worth, A. R. [Alonzo R.]	Indianola	Gold Watch	75				1.00
Williamson, J. E. [James E.]	Indianola	Real Estate Agent				10.00
Williamson, J. E. [James E.]	Indianola	Lawyer				10.00	20.00
Walker, A. A. [Abby A.]	Indianola	Gold Watch	40			1.00
Walker, A. A. [Abby A.]	Indianola	Piano	375			4.00	5.00
Waldren, P. [Patrick]	Lynn P. O.	Retail Liquor Dealer					25.00
Wasson, J. C. S. [John C. S.]	Hartford	Income		1250	5	62.50
Wasson, J. C. S. [John C. S.]	Hartford	Retail Dealer				10.00	72.50

Some of the original text in the column "Article or Occupation"was abbreviated, but an explanation of these abbreviations was found in Google Books in the Reports of a Commission Appointed for a Revision of the Revenue Sytem of the United States 1865-'66, by David A Wells, Commissioner, page 22. For example, the abbreviated occupation, "Ret. Liq's Dealer" stood for "Retail Dealer of Liquors," while the articles (i.e. possession) of a "Stallion and Jack" stood for a stallion horse and a jackass (a male donkey).