The earliest United States income taxes were collected in 1861. The collected taxes were to help pay for the civil war. United States tax laws have changed many times over the years, starting out as assessments and progressing to personal income taxes. The earlier days required a tax collector and deputy to oversee the tax collection process.
My ancestor, Daniel C. Fenn, was a Deputy for Washtenaw County, Michigan. A legal advertisement was published in The True Democrat, a Ypsilanti, Michigan newspaper, dated 13 January 1865.
SPECIAL 5 PER CENT. INCOME TAX, '62
Third District of Michigan,
Notice is hereby given that the 5 per cent
Special Income Tax levied and assessed under
Joint Resolution of Congress, No. 59, approved
July 4, 1864, has been received by the Col-
lector, that the same is now due and payable,
and that the collector or his Deputy will at-
tend for the colection(sic) of this tax in
At the following places, to wit: For the town-
ships of Lyndon, Sylvan, Sharon, Manchester,
Bridgewater and Freedom; from the 20th of
December 1864, to the 7th of January, 1865.
The 26th and 27th of Dec at the office of Wm
S Carr in Manchester; the remainder of the
time at the office of the Deputy in Chelsea.
D.C. Fenn, Deputy.
My taxes are paid for this past year, are yours?