Internal Revenue Tax List for 1865 NARA has a free brochure on the Income Tax of 1862-66. See their website (http://www.nara.gov) under Genealogy. The Internal Revenue Assessment lists for West Virginia are M-795. Briefly summarized for this purpose, The Internal Revenue Act of 1862 authorized an annual tax on incomes over $600, legacies, etc. There were also monthly taxes on manufactures, articles, and products, gross receipts on transportation companies and auction sales, interest earned on bonds, surplus funds accumulated by financial institutions and insurance companies, and on sales of slaughtered animals. There were quarterly taxes on gross receipts from newspaper ads; annual licenses were required for all trades and occupations and duties were to be paid annually on carriages, yachts, billiard tables, and gold and silver plate. There do not appear to be extant tax lists for 1863 or 1864 for Hampshire County (or indeed for any part of West Virginia or Virginia). The 1862 list will follow when time (and research funds) permits. In May 1865, the Tax Collection districts were reorganized. Hampshire County moved from Virginia's District 3 into West Virginia's District 2. You will notice that very few people paid a tax more than once during 1865. One of those few was a man who paid a monthly tax on his clothing. What appears below is an index to names AS THEY APPEAR ON THE LISTS for 1865. Some of them are flat wrong, either because I cannot read the film or the copy or because they were incorrectly recorded in the first place. The place recorded below as McGhimicsburg is *likely* to be Mechanicsburg, but I couldn't make the letters into that, so I typed what it looked like to me. As time permits, I will upload scans of the copies I made. There are a fair number of interesting tidbits if your man is named. Name Place Mon. Year M/S Adams, Thomas P New Creek Dec 1865 S Adams, Thos. P New Creek May 1865 M Adkinson, W H H (Dr) Piedmont Oct 1865 S Ahern, Mike Piedmont Oct 1865 S Alkire, Nim New Creek Sept 1865 S Armstrong, J D? Romney Sept 1865 S Arnold, Jacob Sheetz Mill Jul 1865 S Arnold, Peter Sheetz Mill Jul 1865 S Baker & Head Romney Jul 1865 S Barr, O North Rvr Sept 1865 S Baush, A Piedmont Sept 1865 S Bice, E R M Piedmont Oct 1865 S Bice, Edward Piedmont May 1865 M Bond?, Dan'l Burlington Jul 1865 S Borthinsle, George Slanesville Nov 1865 S Bowen, C G (Dr) Springfield Aug 1865 S Bowen, S Romney Nov 1865 M Bowles, S J Romney Dec 1865 M Brady & Young Frankfort Jul 1865 S Brady, James B Frankfort May 1865 M Brown, Jas E Higginsville Nov 1865 S Buxton, Upton New Creek May 1865 M Carroll, T W Piedmont May 1865 M Carskadon, John R Heads Mill Nov 1865 S Carskadon, John R New Creek May 1865 M Carskadon, T R New Creek Oct 1865 S Carskadon, Thos. R New Creek May 1865 M Cattleton, J F Romney Sept 1865 S Clayton, Townsend (Dr)North Rvr Sept 1865 S Coffman, John North Rvr Nov 1865 S Conklin, D E Pat Ck Depot May 1865 M Conklin, D E Pat Ck Depot Jul 1865 S Conlon?, Frank Piedmont Jun 1865 S Cooper, Sam'l Capon Bridge Sept 1865 S Cresap, Charles S New Creek Dec 1865 S Cummins, Robt Romney Dec 1865 S David, Davis Piedmont May 1865 M Davis & Frank New Creek May 1865 M Davis, David Piedmont Oct 1865 M Davis, David Piedmont Jul 1865 M Davis, David Piedmont Sept 1865 M Davis, David Piedmont Dec 1865 M Davis, David Piedmont Aug 1865 M Davis, David Piedmont May 1865 M Davis, David Piedmont Nov 1865 M Davis, Henry G Piedmont May 1865 M Davis, L B New Creek May 1865 M Davis, Sam'l Sheetz Mill Jul 1865 S Davis, Tom B New Creek Oct 1865 S Davis, William R Piedmont May 1865 M Duff & Rowe Piedmont Dec 1865 S Easton, T (Dr) Ridgeville Jul 1865 S Fagan, James Romney Jul 1865 S Faherty, Patrick Piedmont May 1865 M Fallen, S P Piedmont Sept 1865 M Fallen, S P Piedmont Nov 1865 M Fallen, S P Piedmont Dec 1865 M Fallon, S L Piedmont Aug 1865 M Fallon, S P Piedmont Oct 1865 M Fallon, S P Piedmont Oct 1865 S Furr, Nimrod Frankfort Aug 1865 S Gardner, Edw. R Dry Run May 1865 M Gibson, David Romney Oct 1865 S Gilkeson, V C Romney Oct 1865 S Gorbutt, Joseph L New Creek May 1865 M Gore, George W Romney Jul 1865 S Grace, E P Springfield Aug 1865 M Grace, E T Springfield Nov 1865 M Green, David Piedmont May 1865 M Green, John New Creek Nov 1865 S Grimes, Andrew New Creek Jul 1865 M Grimes, Andy New Creek Jun 1865 S Guthrie, N B Springfield Aug 1865 S Guthrie, W B Springfield Aug 1865 M Haines & Long Piedmont May 1865 M Haines, Isaac Romney Nov 1865 S Haines?, Andrew New Creek Jun 1865 M Hamick, William North Rvr Nov 1865 S Hammick & Martin North Rvr Sept 1865 S Hammick, Wm North Rvr Sept 1865 M Hamp & Balt Piedmont Sept 1865 S Hamp & Balt Piedmont Jul 1865 M Hamp & Balt Piedmont Aug 1865 M Hamp & Balt Piedmont Oct 1865 M Hamp & Balt Piedmont Jun 1865 M Hamp & Balt Piedmont Nov 1865 M Hamp & Balt Piedmont Dec 1865 M Hamp & Balt Piedmont Sept 1865 M Harmenson, Jonathan Romney Sept 1865 S Harrison, Wm Frankfort Jul 1865 S Hartell, John (Mayor) Piedmont May 1865 M Hartman, S G Slanesville Nov 1865 S Hayden, A B North Rvr Sept 1865 S Head, Henry Heads Mill Oct 1865 M Head, Henry New Creek Jul 1865 S Heavener, Jacob Franklin WV Jul 1865 S Heck, W Piedmont Aug 1865 M Heck, William Piedmont May 1865 M Heck, William Piedmont Nov 1865 M Heck, William Piedmont Dec 1865 M Heck, Wm Piedmont Oct 1865 M Heiskell, J C Romney Nov 1865 S Heiskell, John C Romney Oct 1865 S Hendrickson & Son Piedmont May 1865 M Hendrickson, Daniel New Creek Nov 1865 S Hendrickson, Joe Piedmont Jun 1865 S Hendrickson, Louisa? Piedmont Jun 1865 S Henshaw, Willm E Piedmont May 1865 M Hines, Jacob Romney Nov 1865 S Hines, Jacob Romney Nov 1865 M Hipp, P C W New Creek May 1865 M Hook, Wm Romney Sept 1865 S Hughes & Babb New Creek Jul 1865 S Hughes, Babb & Co New Creek May 1865 M Hughes, John New Creek May 1865 M Hull, Wm E Ridgeville Jul 1865 S Inskeep, Isaac Bradys Mill May 1865 M Jacobs, J J Romney Aug 1865 S James?, Thomas? Piedmont May 1865 M Jameson, J D Piedmont Jun 1865 S Jameson, W T Piedmont Jun 1865 S Jarboe, John W Piedmont Oct 1865 S Johnson, George W Springfield Aug 1865 S Johnson, Joshua Frankfort Aug 1865 S Kabrick, George Ridgeville Oct 1865 S Kabrick, Wm Ridgeville Jul 1865 S Keller & Robey New Creek Nov 1865 M Keller & Robey New Creek Oct 1865 M Keller & Robey New Creek Sept 1865 M Keller & Robey New Creek Dec 1865 M Keller, J & D T Frankfort Jul 1865 S Keller, Thos & Co New Creek May 1865 M Keller, Thos H New Creek May 1865 M Kercheval, N W Romney Nov 1865 S Kidd, R B & C Romney Jul 1865 S Kirkbride & McKee Piedmont May 1865 M Kline, Abraham Burlington Dec 1865 S LaFollette, James Capon Bridge Dec 1865 S Lauck, B. Piedmont Nov 1865 M Lauck, J B Piedmont Oct 1865 M Lauck, J B Piedmont Sept 1865 M Lauck, J B Piedmont Aug 1865 M Lauck, J B Piedmont May 1865 M Lauck, J B Piedmont Jul 1865 M Lauck, J B Piedmont Jun 1865 M Lauck, J L Piedmont Dec 1865 M Leatherman, Nick J Mill Creek Jul 1865 S Leps, G & Co New Creek May 1865 M Liller, John New Creek Nov 1865 S Lipincott, Edw Piedmont Oct 1865 S Little, John & Co New Creek May 1865 M Long S D Piedmont May 1865 M Long, George New Creek May 1865 M Lupton, S R (Dr) Romney May 1865 M Mc Aleer, Lon South Branch Nov 1865 S Mc Dowell, W H Romney Dec 1865 S Mc Kaig, R S Slanesville Nov 1865 S Mc Donald J C Capon Bridge Oct 1865 S Mc Donald, Sydnor North Rvr Sept 1865 S Mc Donald, Sydnor North Rvr Oct 1865 S Mc Dowell, W H Romney Sept 1865 S Markwood, Henry Ridgeville Jul 1865 S Markwood, Henry Ridgeville May 1865 M Marshall, R H Romney Jul 1865 S Martin, George North Rvr Oct 1865 S Metcalf, J W Rodgeville Jul 1865 S Mile, D E New Creek Jun 1865 M Miller, E T North Rvr Dec 1865 M Monroe, A Romney Nov 1865 S Monroe, Alexander Romney Dec 1865 S Moore, J W Springfield Aug 1865 S Moore, R H Springfield Aug 1865 S Moore, R H Springfield Aug 1865 S Moran, Cornelius Piedmont Aug 1865 S Moran, Cornelius Piedmont Sept 1865 M Moran, C Piedmont Aug 1865 M Morran, Cornelius Piedmont Oct 1865 M Morran, Cornelius Piedmont Nov 1865 M Morran, Cornelius Piedmont Dec 1865 M Myers, Jacob New Creek May 1865 M Neale, H V New Creek Aug 1865 S Nefflin, Emil Piedmont May 1865 M New Creek Coal Piedmont Dec 1865 M New Creek Coal Piedmont Oct 1865 M New Creek Coal Piedmont Oct 1865 S New Creek Coal Piedmont Nov 1865 M Newhouse, Jas Piedmont Sept 1865 S O'Donell, Thos E Piedmont May 1865 M Offutt, J Jas North Rvr Sept 1865 S Parish, Adam Romney Sept 1865 S Park, Esther Capon Bridge Dec 1865 S Parker, A J Romney Dec 1865 M Parker, Abraham McGhimicsburg Jun 1865 M Parker, Benjamin Romney Dec 1865 S Parker, J W Romney Sept 1865 M Parker, John W Romney Aug 1865 M Parker, Robert Springfield Jul 1865 S Patterson, Jos A Sr Romney Dec 1865 S Pattie, C W Romney Nov 1865 S Paxton, Thomas Piedmont May 1865 M Pepper, Jos Romney Nov 1865 S Peppers, Jacob Romney Sept 1865 S Perry, Williams Romney Sept 1865 S Pierce, John Thompson Burlington Dec 1865 S Pringle, John Piedmont May 1865 M Pugh, Benjamin Romney Oct 1865 S Pugh, Malem Capon Bridge Nov 1865 S Purgit, Wm S Purgitsville Jul 1865 S Randall, Jas H Springfield Aug 1865 S Ravenscroft, Robt Piedmont Jun 1865 S Rees, J B New Creek Sept 1865 M Rees, James B New Creek Dec 1865 M Rees, James B New Creek Oct 1865 M Rees, Saml New Creek Nov 1865 S Rees, Samuel New Creek Dec 1865 S Rees, W B New Creek Nov 1865 M Reese, Jas B New Creek Jun 1865 M Reynolds, F M Romney Jul 1865 S Rineheart, Elijah Frankfort Sept 1865 S Robey, A J New Creek May 1865 M Rohrbaugh, D H New Creek May 1865 M Ryan, Richard Piedmont Nov 1865 S Seymour, F R North Br May 1865 M Shanholtzer, Isaac Slanesville Nov 1865 S Shaw, B N & W B Piedmont May 1865 M Shaw, Samuel Piedmont May 1865 M Sheetz, James Coneysville May 1865 M Sheetz, James Romney Oct 1865 M Sheetz, Jas Sheetz Mills Sept 1865 M Sheetz, Jas Sheetz Mills Jun 1865 M Sheetz, Jas Sheetz Mills Aug 1865 M Shouse, J W Springfield Aug 1865 S Shull & Brother Romney Dec 1865 S Shull, James S Romney Dec 1865 S Silvers, S H Piedmont Aug 1865 S Simmons, Mathias New Creek May 1865 M Slon, Geo & bro Burlington Jul 1865 S Smeltzer, Francis Capon Springs Nov 1865 S Smith, John A Capon Bridge Nov 1865 S Smith, Joseph North Rvr Oct 1865 S Smith, Phillip Piedmont May 1865 M Snyder, John M (Dr) Romney May 1865 M Spencer, Otho New Creek Aug 1865 M Spicer, Henry Romney Nov 1865 S Stuart, H P (Dr) Piedmont Sept 1865 S Swift, Richard W New Creek May 1865 M Taylor, Charles W Springfield May 1865 M Taylor, Chas M Springfield Aug 1865 S Taylor, William Romney Dec 1865 M Taylor, William Romney Dec 1865 S Taylor, William Romney Nov 1865 M Taylor, William Romney May 1865 M Taylor, William Romney Jun 1865 M Taylor, Wm Cumberland MD Aug 1865 S Taylor, Wm Romney Sept 1865 M Taylor, Wm Romney Oct 1865 M Taylor, Wm S Mill Creek Dec 1865 S Thrasher, Wm H Piedmont May 1865 M Toten, W C Piedmont Jun 1865 S Tracy, Hiram Piedmont May 1865 M Trout, Henry Ridgeville Jul 1865 S Troutman, Francis (county) Oct 1865 S Tucker, Geo A Romney Jul 1865 S Tull?, Jno A Piedmont Jun 1865 S Tuxworth, George W New Creek May 1865 M Ufner, Reuben Romney Oct 1865 S Umstott, Simon New Creek Nov 1865 S Vance, Jno F Piedmont Sept 1865 S Waddle, Julius C Capon Springs Nov 1865 S Wefld?, Welton Burlington Oct 1865 S Welch, Wm M Romney Oct 1865 S Welt, J M New Creek Jul 1865 S Whip, Sanford Burlington Oct 1865 S White, Alford Romney Sept 1865 S White, Robt Romney Dec 1865 S Wilson, John S Burlington May 1865 M Wood, C S & Co Romney Sept 1865 S Wood, C & Co Romney Jul 1865 S Workman, Joseph New Creek Sept 1865 M Wright, M F Burlington Oct 1865 S Wright, Wm Burlington Jul 1865 S