Fourth Generation Inclusive

Historical Documents of Genealogical Interest to Researchers of North Carolina's Free People of Color

Tag: taxes

Taxes due on one slave.

Free man of color Dick Miller appeared in a list of delinquent Greene County taxpayers published in a New Bern newspaper in 1818.

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Carolina Federal Republican (New Bern), 31 January 1818.

Hat tip to Mike Edge.

In payment of Confederate taxes, no. 3.

Form of the estimate and assessment of agricultural products agreed upon by the assessor and tax-payer, and the value of the portion thereof to which the government is entitled, which is taxed in kind, in accordance with the provisions of Section 11 of “an Act to lay taxes for the common defence and carry on the government of the Confederate States,” said estimate and assessment to be made as soon as the crops are ready for market.

Mathew Aldridge

Cured Fodder     Quantity of gross crop. — 1000    Tithe or one-tenth. – 100    Value of one-tenth. — $3.00 

I, Mathew Aldridge of the County of Wayne and State of North Carolina do swear that the above is a true statement and estimate of all the agricultural products produced by me during the year 1863, which are taxable by the provisions of the 11th section of the above stated act, including what may have been sold of consumed by me, and of the value of that portion of said crops to which the government is entitled.   /s/ Mathew X Aldridge

Sworn to and subscribed to before me the 3 day of December 1863, and I further certify that the above estimate and assessment has been agreed upon by said Mathew Aldridge and myself as a correct and true statement of the amount of his crops and the value of the portion to which the government is entitled.  /s/ J.A. Lane, Assessor.

Confederate Papers Relating to Citizens or Business Firms, 1861-1865, National Archives and Records Administration.

In payment of Confederate taxes, no. 2.

Form of the estimate and assessment of agricultural products agreed upon by the assessor and tax-payer, and the value of the portion thereof to which the government is entitled, which is taxed in kind, in accordance with the provisions of Section 11 of “an Act to lay taxes for the common defence and carry on the government of the Confederate States,” said estimate and assessment to be made as soon as the crops are ready for market.

Celia Artis by son

Cured Fodder     Quantity of gross crop. — 2500   Tithe or one-tenth. — 250    Value of one-tenth. — $7.50

I, Celia Artis of the County of Wayne and State of North Carolina do swear that the above is a true statement and estimate of all the agricultural products produced by me during the year 1863, which are taxable by the provisions of the 11th section of the above stated act, including what may have been sold of consumed by me, and of the value of that portion of said crops to which the government is entitled.   /s/ Calvin X Artis

Sworn to and subscribed to before me the 29 day of December 1863, and I further certify that the above estimate and assessment has been agreed upon by said Celia Artis and myself as a correct and true statement of the amount of his crops and the value of the portion to which the government is entitled.  /s/ J.A. Lane, Assessor.

Confederate Papers Relating to Citizens or Business Firms, 1861-1865, National Archives and Record Administration.

In payment of Confederate taxes, no. 1.

Form of the estimate and assessment of agricultural products agreed upon by the assessor and tax-payer, and the value of the portion thereof to which the government is entitled, which is taxed in kind, in accordance with the provisions of Section 11 of “an Act to lay taxes for the common defence and carry on the government of the Confederate States,” said estimate and assessment to be made as soon as the crops are ready for market.

Adam Artis by wife

Cured Fodder     Quantity of gross crop. — 1500     Tithe or one-tenth. — 150     Value of one-tenth. — $4.50

I, Adam Artis of the County of Wayne and State of North Carolina do swear that the above is a true statement and estimate of all the agricultural products produced by me during the year 1863, which are taxable by the provisions of the 11th section of the above stated act, including what may have been sold of consumed by me, and of the value of that portion of said crops to which the government is entitled.   /s/ Adam X Artis

Sworn to and subscribed to before me the 3 day of December 1863, and I further certify that the above estimate and assessment has been agreed upon by said Adam Artis and myself as a correct and true statement of the amount of his crops and the value of the portion to which the government is entitled.  /s/ J.A. Lane, Assessor.

The Confederate Papers Relating to Citizens or Business Firms, 1861-1865 (NARA M346), often called the “Confederate Citizens File,” is a collection of 650,000 vouchers and other documents relating to goods furnished or services rendered to the Confederate government by private individuals and businesses.

The “Citizens File” was created by the Confederate Archives Division of the Adjutant General’s Office from records created or received by the Confederate War and Treasury Departments that were in the custody of the U.S. War Department. The Citizens File was created to aid in determining the legitimacy of compensation claims submitted for property losses allegedly inflicted by Union forces. The records were used by the Treasury and Justice Departments, Southern Claims Commission, Court of Claims, and congressional claims committees to determine whether the claimant had been loyal to the Union or had aided the Confederate government and thus not eligible for compensation.

[Sidenote: In 1863, Adam Artis was married to Frances Seaberry. They are my great-great-great-grandparents. — LYH]

To enforce payment of taxes.

The General Assembly of this State adjourned sine die on Saturday last. The following is a list of the Public Acts passed during the Session.

3. More effectually, to enforce the payment of taxes from free Negroes and Mulattoes. [Provides, that the owners of land, on which free negroes and mulattoes reside, with their permission, shall be liable for the public county and parish taxes of said negroes and mulattoes; and for refusal or neglect to give them in as free polls, in their list of taxables, to be liable to the same penalty as for a neglect or refusal to give in their own list.]

North Carolina Sentinel, New Bern, 17 January 1829.