IAGenWeb Project - Clayton co.


Annual Internal Revenue Assessments
January-February 1864
Clayton co. Iowa
Collection District #3, Division #14
Orlando McCraney, Asst. Assessor


Page 1
Ln # Date Name Location Quanity Article or
Occupation
Tax Rate Class
A, B or C
No. in
Abstract as Classified
Amount of Tax Total Tax Due
1 Feb 8 Armstrong & Bro. McGregor   Marble work (valuation 138.00) 3% A 50 4.14 4.14
2 Feb 10 Bowen & Son McGregor   Furniture & c (valuation 136.00) 3% A 75 4.08 4.08
3 Jan 22 Becker, C. Clayton 23 Hogs 6 C 14 1.38 1.38
4 Feb 5 Bishop, D. Jr. Wayne Twp 3 Hogs 6 C 14 0.18 0.18
5 Feb 6 Buckman, F. Read Twp 15 Hogs 6 C 14 0.90 0.90
6 Feb 1 Bailey, E. D. Wayne Twp 8 Hogs 6 C 14 0.48 0.48
7 Jan 19 Backhaus, C. Garnavillo 7 Hogs 6 C 14 0.42 0.42
8 Jan 20 Backhaus, C.H. Garnavillo 20 Hogs 6 C 14 1.20 1.20
9 Jan 19 Backhaus, Carl Garnavillo 10 Hogs 6 C 14 0.60 0.60
10 Jan 20 Barrett, John Read Twp 52 Hogs 6 C 14 3.12 3.12
11 Jan 20 Barnum, E. Read Twp 6 Cattle over 18 mos old 20 C 12 1.20 1.20
12 Jan 19 Backhaus, H. Garnavillo 9 Hogs 6 C 14 0.54 0.54
13 Feb 3 Bates & Moore Hardin   Tanning Mills (valuation 60.00) 3% A 75 1.80 1.80
14 Feb 4 Bloedel, Christ McGregor   Wagons & c (valuation 210.00) 3% A 50 6.30 6.30
15 Feb 8 Clapp, A. F. Clayton Twp 15 Hogs 6 C 14 0.90 0.90
16 Jan 19 Crag, O.W. Farmersburg 4 Hogs 6 C 14 0.24 0.24
17 Feb 11 Carreth J. & D. McGregor 20 Cattle over 18 mos old 20 C 12 4.00  
18       2 Cattle under 18 mos old 5 C 13 0.10 4.10
19 Feb 4 Dickey & Welliver McGregor   Tanning Mills (valuation 105.00) 3% A 75 3.15 3.15
20 Feb 9 Ebbling, John McGregor 2,000 Liquor (valuation 18.00) 2.50 C 19 5.00  
21       1,900 Liquor (valuation 30.00) 3.50 C 20 6.65  
22       600 Liquor (valuation 15.00) 2.50 C 19 1.50 13.15
23 Feb 6 Everett, George Garnavillo 4 Hogs 6 C 14 0.24 0.24
24 Feb 8 Grinnell, John Clayton 2 Cattle over 18 mos old 20 C 12 0.40  
25       33 Hogs 6 C 14 1.98 2.38
26 Feb 8 Gillette, Jno. H. Garnavillo 35 Hogs 6 C 14 2.10 2.10
27 Feb 5 Henkas, Adam Monona 4 Hogs 6 C 14 0.24 0.24
28 Feb 8 Hurd, Ezra Read Twp 1 Cattle under 18 mos old 5 C 13 0.05  
29       2 Hogs 6 C 14 0.12 0.17
30 Feb 4 Hover, Julius Clayton 6 Bbls Ale 60 C 1 3.90 3.90
31 Feb 11 Hopkins, H. C. McGregor   Tinware (valuation 225.00) 3% A 72 6.75 6.75
32 Jan 28 Hall, Charles Dyersville   Peddler 3rd Class   B 47 9.17 9.17
33 Feb 11 John, Wm. McGregor 1,100 Liquor (valuation 25.00) 3.50 C 20 3.85  
34       400 Liquor (valuation 20.00) 2.50 C 19 1.00 4.85
35 Feb 10 Kruse, Wm. H. Garnavillo 2 Cattle under 18 mos old 5 C 13 0.10  
36       14 Hogs 6 C 14 0.84 0.94
37 Feb 5 Koss, Wm. McGregor   Harness & c (valuation 300.00) 3% A 42 9.00 9.00
38 Jan 20 King, M. Garnavillo 2 Cattle over 18 mos old 20 C 12 0.40  
39       19 Hogs 6 C 14 1.14 1.54
40 Jan 26 Kregel, John Garnavillo 1 Cattle over 18 mos old 20 C 12 0.20  
41       20 Hogs 6 C 14 1.20 1.40
Page 2
Ln # Date Name Location Quanity Article or
Occupation
Tax Rate Class
A, B or C
No. in
Abstract as Classified
Amount of Tax Total Tax Due
2 Jan 26 Knegel, Henry Garnavillo 24 Hogs 6 C 14 1.44 1.44
3 Jan 13 King, R. J. Garnavillo 15 Hogs 6 C 14 0.90 0.90
4 Feb 10 Kruse, T.H. Garnavillo 12 Hogs 6 C 14 0.72 0.72
5 Feb 11 Sampson & Benton McGregor 400 lbs Confectionery 3 C 26 12.00 12.00
6 Feb 2 McDonald, Pat McGregor   Retail Dealer Liquor   B 57 6.67 6.67
7 Jan 21 Murphy, Thos. Giard   Retail Dealer Liquor   B 57 8.33 8.33
8 Jan 26 Marn, O.H. Wayne 8 Hogs 6 C 14 0.48 0.48
9 Feb 8 Meyer & Klein Garnavillo 17 Bbls Beer 60 C 2 10.50 10.50
10 Feb 8 Mayer, H. C. Garnavillo 15 Bbls Beer 60 C 2 9.30 9.30
11 Feb 3 McKinnie, M. McGregor   Tinware & c (valuation 200.00) 3% A 72 6.00 6.00
12 Jan 13 Mohrman, J.C. Garnavillo 6 Hogs 6 C 14 0.36 0.36
13 Jan 26 Odell & Updegraff McGregor   Claim Agent   B 17 2.50 2.50
14 Jan 30 Only, R. Clayton 4 Hogs 6 C 14 0.24 0.24
15 Feb 5 Porter, G. M. Garnavillo 2 Cattle over 18 mos old 20 C 12 0.40  
16       3 Hogs 6 C 14 0.18 0.58
17 Feb 11 Pickart, J. & Co. McGregor   Harness & c (valuation 300.00) 3% A 42 9.00 9.00
18 Feb 11 Richardson, R. Wayne Twp 8 Hogs 6 C 14 0.48 0.48
19 Jan 24 Randall, R. W. Monona 8 Cattle over 18 mos old 20 C 12 1.60  
20       1 Cattle under 18 mos old 5 C 13 0.05  
21       4 Hogs 6 C 14 0.24 1.89
22 Jan 24 Randall, R. W. Monona   Auctioneer   B 3 6.67 6.67
23 Jan 24 Shouse, A.H. McGregor   Clothing (valuation 433.00) 1% A 13 4.33 4.33
24 Feb 9 Schutte, Jno. H. Read Twp 9 Hogs 6 C 14 0.54  
25       13 Hogs 6 C 14 0.78 1.32
26 Feb 10 Streich, F.W. & Bro. McGregor   Boots & Shoes (valuation 48.00) 3% A 42 1.44 1.44
27 Feb 10 Sheppard, Wm. Clayton 7 Hogs 6 C 14 0.42 0.42
28 Feb 11 Thompson, S. McGregor   Hotel 8th Class   B 36 1.25 1.25
29 Jan 24 Tuttle, N. M. McGregor   Auctioneer   B 3 5.00 5.00
30 Jan 24 Tangemann, C.H. Garnavillo 15 Hogs 6 C 14 0.90 0.90
31 Jan 25 Trunkey, Frances Garnavillo 10 Hogs 6 C 14 0.60  
32       1 Cattle over 18 mos old 20 C 12 0.20 0.80
33 Feb 4 Van Sladden & Klein McGregor 41 Bbls Lager beer 60 C 3 24.90 24.90
34 Feb 11 Williams & Bro. McGregor 29 Cattle over 18 mos old 20 C 12 5.80 5.80
35 Feb 5 Walter & Bro. McGregor   Furniture (valuation 119.00) 3% A 75 3.57 3.57
36 Feb 11 Watts J. Hilssigner McGregor   Doors & Sash (valuation 148.00) 3% A 75 4.44 4.44
37 Feb 11 Wheeler, A. H. McGregor   Boots & Shoes (valuation 18.00) 1% A 13 0.18  
38         Boots & Shoes (valuation 35.00) 3% A 42 1.05 1.23
39 Jan 27 Whitman, Larrabee & Co. Clayton   Flour Barrels
Dec (valuation 509.00)
3% A 75 15.27  
40         Flour Barrels
Jany (valuation 651.00)
3% A 75 19.53 34.80
Page 3
Ln # Date Name Location Quanity Article or
Occupation
Tax Rate Class
A, B or C
No. in
Abstract as Classified
Amount of Tax Total Tax Due
2 Feb 11 Thompson, Swayne McGregor   Hotel 8th Class
3 mos
  B 36 1.25 1.25
3 Jan 24 Tuttle, N. M. McGregor   Auctioneer
3 mos
  B 3 5.00 5.00
4 Jan 26 Tangemann, C.H. Garnavillo 15 Hogs 6 C 14 0.90 0.90
5 Jan 25 Trunkey, Marcus Garnavillo 10 Hogs 6 C 14 0.60 0.60
6       1 Cattle over 18 mos old 20 C 12 0.20 0.20
7 Feb 4 Van Sladden & Klein W. McGregor 41 Bbls Lager beer 60 C 3 24.90 24.90
8   [blank line]                
9 Feb 11 Williams & Bro. W. McGregor 29 Cattle over 18 mos old 20 C 12 5.80 5.80
10 Feb 5 Walter & Bro. W. McGregor   Furniture (valuation 119.00) 3% A 75 3.57 3.57
11 Feb 11 Watts J. Hilssigner W. McGregor   Doors & Sash & c (valuation 148.00) 3% A 75 4.44 4.44
12 Feb 11 Wheeler, A. H. W. McGregor   Boots & Shoes & order 1% A 13 0.18  
13         Boots & Shoes
sale (valuation 35.00)
3% A 42 1.05 1.23
14 Jan 27 Whitman, Larrabee & Co. Clayton 1,672 Flour Barrels
Dec (valuation 509.00)
3% A 75 15.27  
15       1,760 Flour Barrels
Jany (valuation 651.00)
3% A 75 19.53 34.80


~Important notes: Care has been taken to accurately transcribe this record, but errors may exist. Please use only as a guide and verify the record with your own research. Three separate columns found on the original forms, for Class A (Ad Valorem Duty), Class B (Licenses) and Class C (Enumerated Articles), have been combined into one column titled Amount of Tax. Anything written in the column titled Valuation on the original form, has been added to the Article or Occupation column in parenthesis.

~source: Heritage Quest Microfilm #M766-8; Internal Revenue Assessment Lists 1862-1866; LDS microfilm #1534655, Item 1.

~transcribed by Steve & Neva Nelson for the Clayton co. IAGenWeb project

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