Name/Title
Tax Receipt from the IRS Paid by William H PiersonEntry/Object ID
002836Tags
William Henry PiersonScope and Content
This is an official historical tax receipt from the United States Internal Revenue (the predecessor to the modern IRS).
It documents an excise tax payment made during the Civil War reconstruction era, when the federal government taxed luxury goods and income to help pay off national war debt.
Here is a breakdown of the specific details written on the receipt:
Key Details
Date: August 10, 1866
Location: Collector's Office, 11th District of New York
Taxpayer: William H. Pierson (or Pearson)
Total Amount Paid: $78.85
What Was Being Taxed?
The receipt itemizes three distinct taxes that make up the total:
Income: $75.85 (The U.S. introduced its first income tax in 1861 to fund the Civil War)
Gold Watch: $1.00 (Gold watches were considered luxury items and carried a specific flat tax)
Carriage: $2.00 (Pleasure carriages were also heavily taxed as luxury goods at the time)
