IAGenWeb Project - Clayton co.


Annual Internal Revenue Assessments
May Annual List 1864
Clayton co. Iowa
Collection District #3, Division #13
James Schroeder, Asst. Assessor

Surnames L-W


Page 3 continued
Ln # Date Name Location Article or Occupation Tax Rate Class
A, B or C
Amount of Tax Total Tax Due
23 Apr 27 Lowell, M. W. Elk Twp. Income (Valuation 35.00) 3% A 1.05 1.03
24 May 5 Leonard, Fred K. Guttenberg Brewer, less than 500 Bbls   B 25.00 25.00
25 May 12 Livingood, David Elkader Stallion, owner of   B 10.00 10.00
26 May 12 Lyons, M. R. Elkader Apothecary   B 10.00  
27 May 12 Lyons, M. R. Elkader Retail Dealer in Liquors   B 20.00 30.00
28 May 16 Lagrave, C. L. H. Buennavista Twp. Retail Dealer in Liquors   B 20.00  
29 May 16 Lagrave, C. L. H. Buennavista Twp. Retail Dealer   B 10.00 30.00
30 May 28 Lowe, James Sperry Twp. Stallion, owner of   B 10.00 10.00
31 Apr 23 Merritt, David Cass Twp. Income (Valuation 164.00) 3% A 4.92 4.92
32 Apr 30 Meuth, R. Buennavista Twp. Income (Valuation 294.00) 3% A 8.82 8.82
32 Apr 30 Meuth, O. Buennavista Twp. Income (Valuation 294.00) 3% A 8.82 8.82
33 May 6 Mollringhausen, August Guttenberg Hotel 8th Class   B 5.00 5.00
34 May 6 Mollringhausen, August Guttenberg Retail Dealer in Liquors   B 20.00 20.00
35 May 9 Mueters, Henry Guttenberg Retail Dealer in Liquors   B 20.00  
36 May 9 Mueters, Henry Guttenberg Bowling alley   B 5.00 25.00
37 May 11 Meyer, Joseph Elkader Butcher   B 10.00  
38 May 11 Meyer, Joseph Elkader Hotel 8th Class   B 5.00 15.00
39 May 11 Mahoney, George Elkader Hotel 7th Class   B 10.00 10.00
40 May 12 Murphy, Edward Elkader Pedlar - 3rd Class   B 10.00 10.00
Page 4
Ln # Date Name Location Article or Occupation Tax Rate Class
A, B or C
Amount of Tax Total Tax Due
2 May 12 Meyer, Joseph Elkader Retail Dealer in Liquors   B 20.00 20.00
3 May 12 Moyer, Samuel Elkader Retail Dealer   B 10.00 10.00
4 May 13 Morath, Frederick Littleport Retail Dealer   B 10.00 10.00
5 May 13 Morath, Fred K. Littleport Retail Dealer in Liquors   B 20.00 20.00
6 May 16 McKenzie, H. C. Millville Twp. Physician   B 10.00 10.00
7 May 21 Meuth, R. & C. Buennavista Retail Dealer   B 10.00  
8 May 21 Meuth, R. & C. Buennavista Retail Dealer in Liquors   B 20.00 30.00
9 May 24 Merrill, L. & Y. C. Springville Retail Dealer   B 10.00 10.00
10 May 24 Meyer, John H. Jefferson Twp. Stallion, owner of   B 10.00 10.00
11 May 31 Martin, John Lodamillo Twp. Stallion, owner of   B 10.00 10.00
12 May 6 Niemeier, Henry Guttenberg Retail Dealer   B 10.00 10.00
13 May 9 Nicklaus, Jacob Elkader Income for 1863 (Valuation 537.00) 3% A 16.11 16.11
14 Feb 27 Oglesby, J. Elkader Income for 1863 (Valuation 40.00) 3% A 1.20 1.20
15 May 30 Otis, J. & Son Elk Twp. Retail Dealer   B 10.00 10.00
16 Feb 24 Pease, P. H. Strawberry Point Income for 1863 (Valuation 43.00) 3% B 1.29 1.29
17 May 4 Passin, Adolph Guttenberg Photographer   B 10.00 10.00
18 May 6 Poetz, George & Co. Guttenberg Retail Dealer   B 10.00 10.00
19 May 11 Place, R. C. Elkader Cattle Broker   B 10.00 10.00
20 May 25 Pelzer, B. H. Guttenberg Retail Dealer   B 10.00 10.00
21 May 30 Peet, S. R. Lodamillo Twp. Lawyer   B 10.00 10.00
22 May 30 Preston, James Lodamillo Twp. 1 - 2 Horse Carriage (Valuation 100.00) 2.00 C 2.00 2.00
23 May 31 Pease, P. M. Strawberry Point Retail Dealer   B 10.00 10.00
24 May 31 Pitkin & Verplank Strawberry Point Retail Dealer   B 10.00 10.00
25 Jun 1 Place, R. C. Elkader Income for 1863 (Valuation 250.00) 3% A 7.50 7.50
26 May 12 Reuther, Louis Elkader Income for 1863 (Valuation 100.00) 3% A 3.00  
27 May 12 Reuther, Louis Elkader Retail Dealer   B 10.00 13.00
28 May 13 Rodenmeyer, Joseph Communia Retail Dealer in Liquors   B 20.00 20.00
29 May 31 Rawson, C. P. Strawberry Point Hotel 7th Class   B 10.00 10.00
30 May 31 Rawson, C. H. Strawberry Point Physician   B 10.00 10.00
31 Jun 1 Ross, J. B. Elkader Auctioneer   B 20.00 20.00
32 Feb 23 Sterns, Wm. H. Strawberry Point Income for 1863 (Valuation 115.00) 3% A 3.45 3.45
33 Mar 19 Schroeder, James Jefferson Twp. Income for 1863 (Valuation 50.00) 3% A 1.50 1.50
34 Apr 23 Snedigar, F. Elkader Income for 1863 (Valuation 123.00) 3% A 3.69 3.69
35 May 2 Soell, John Elkport Retail Dealer in Liquors   B 20.00  
36 May 2 Soell, John Elkport Retail Dealer   B 10.00 30.00
37 May 5 Schnieder, J. Ph. Guttenberg Retail Dealer in Liquors   B 20.00 20.00
38 May 6 Sullivan, William Guttenberg Wholesale Dealer in Liquors   B 25.00  
39 May 6 Sullivan, William Guttenberg Retail Dealer in Liquors   B 20.00  
40 May 6 Sullivan, William Guttenberg Retail Dealer   B 10.00 55.00
Page 5
Ln # Date Name Location Article or Occupation Tax Rate Class
A, B or C
Amount of Tax Total Tax Due
2 May 11 Strobel, J. G. Elkader Retail Dealer in Liquors   B 20.00 20.00
3 May 11 Steyer, Joseph Elkader Retail Dealer in Liquors   B 20.00  
4 May 11 Steyer, Joseph Elkader Billiard Table   C 10.00  
5 May 11 Steyer, Joseph Elkader Billiard Room, 1 Table   B 5.00 35.00
6 May 12 Snedigar, F. Elkader Retail Dealer   B 10.00 10.00
7 May 12 Stoub, J.W. Elkader Income for 1863 (Valuation 66.00) 3% A 1.98  
8 May 12 Stoub, J.W. Elkader Physician   B 10.00 11.98
9 May 14 Soyster, S.C. Elkport Retail Dealer   B 10.00 10.00
10 May 14 Schonagel, Francis Elkport Retail Dealer   B 10.00 10.00
11 May 16 Springer, Jacob Millville Tp. Stallion, owner of   B 10.00 10.00
12 May 25 Schwaller, Clemens Guttenberg Retail Dealer in Liquors   B 20.00 20.00
13 May 27 Slingsby, P.R. Volga City Physician   B 10.00 10.00
14 May 28 Schock, Charles Cox Creek Retail Dealer in Liquors   B 20.00 20.00
15 May 31 Sterns, W. H. Strawberry Point Retail Dealer   B 10.00 10.00
16 May 31 Scofield, & Son Strawberry Point Retail Dealer   B 10.00 10.00
17 May 31 Sherwood & Sterns Strawberry Point Retail Dealer   B 10.00 10.00
18 May 31 Sanford, H. Strawberry Point Stallion, owner of   B 10.00 10.00
19 May 31 Scott, Alphus Strawberry Point Lawyer   B 10.00 10.00
20 Jun 1 Sterns, Michael Boardman Tp. Hotel 8th Class   B 5.00 5.00
21 May 3 Tharmann, Henry Guttenberg Hotel 8th Class   B 5.00  
22 May 3 Tharmann, Henry Guttenberg Retail Dealers in Liquors   B 20.00 25.00
23 May 6 Tuck, J.B. Guttenberg Retail Dealer   B 10.00 10.00
24 May 10 Thole, John H. Jefferson Tp. Stallion, owner of   B 10.00 10.00
25 May 14 Thayer, David Elkport Hotel 8th Class   B 5.00 5.00
26 May 14 Tiede, William Elkport Retail Dealer   B 10.00 10.00
27 May 14 Tiede, William Elkport Retail Dealer in Liquors   B 20.00  
28 May 14 Tiede, William Elkport Income for 1863 (Valuation 100.00) 3% A 3.00 23.00
29 May 26 Tetschner, Christian Highland Tp. Physician   B 10.00 10.00
30 May 31 Toney, Sylvester Strawberry Point Retail Dealer in Liquors   B 20.00 20.00
31 Feb 23 Wiltse, Alexander Strawberry Point Income (Valuation 335.60) 3% A 10.08 10.08
32 Mar 31 Woodward, S. T. Elkader Income (Valuation 1,212.00) 3% A 36.36 36.36
33 Apr 9 Wiest, G.F. Guttenberg Income (Valuation 800.00) 3% A 24.00 24.00
34 Apr 9 Weiner, Mathias Guttenberg Income (Valuation 125.00) 3% A 3.75 3.75
35 Apr 27 White, Henry Volga City Income (Valuation 350.00) 3% A 10.50 10.50
36 May 4 Wiest, G.F. Guttenberg Retail Dealer   B 10.00  
37 May 4 Wiest, G.F. Guttenberg Retail Dealer in Liquors   B 20.00 30.00
38 May 6 Wolter, John Guttenberg Retail Dealer   B 10.00 10.00
39 May 6 Winner, August Guttenberg Retail Dealer in Liquors   B 20.00 20.00
40 May 11 Weiland, Fredrick Elkader Retail Dealer in Liquors   B 20.00 20.00
Page 6
Ln # Date Name Location Article or Occupation Tax Rate Class
A, B or C
Amount of Tax Total Tax Due
2 May 12 Woodward & Young Elkader Lawyers   B 10.00  
3 May 12 Woodward & Young Elkader Claim Agents   B 10.00 20.00
4 May 14 Waneke, H.W. Elkport Physician   B 10.00 10.00
5 May 16 Woodworth, Wm. Millville Retail Dealer in Liquors   B 20.00 20.00
6 May 16 Wood, J. Millville Tp. Stallion, owner of   B 10.00 10.00
7 May 17 Writ, C.G. Jeffersonville Retail Dealer in Liquors   B 20.00 20.00
9 May 31 Wiltse, Alexander Strawberry Point Physician   B 10.00 10.00


Go to surnames A-K


Important notes: There are 2 line 32's on pg 3. 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

~Transcribed by Steve & Neva Nelson for the Clayton co. IAGenWeb project. Microfilm photocopies donated by Constance Diamond.

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