ClassyArts Blog

Another project I’m working on is extracting photographers from Civil War era tax lists. This is an interesting resource, with lots of information in addition to that on photographers. Available records extend from September 1862 through May 1866.

The Union realized early on that they needed to levy additional taxes to finance the war. Most people are aware that photographs were taxed, and tax stamps were affixed to the back of many of them as evidence that the tax was paid.

The Licensing Tax

Photographers, and almost every other business, also had to pay for annual licenses. It seems like only preachers and farmers were exempt from licensing. Photographers, physicians, apothecaries, dentists, and a few others were listed by name, but the vast majority were categorized as manufacturers, retail dealers, wholesale dealers or peddlers.

Income Tax

Income was also taxed, if it exceeded $600 for the year. Income from government bonds was taxed at a lower rate than regular income.

Goods Taxed

There was also a tax on each wagon or buggy, and on silver plate — so even most preachers and farmers had to pay something — just not licenses. At first watches and musical instruments (piano/pianoforte, melodion, organ) were not taxed, but they were added to the list over time.

Newspaper Report on the Tax

This is from the Appleton Crescent (Appleton, WI), August 2, 1862:

The Tax Bill.

This cumbersome National law, which makes a pamphlet of over forty pages closely printed, was to have gone into operation on the first of August; but on the last day of the Congressional session the time for it to take effect was postponed until Sept. 1st. This will give the District Assessors time to select their deputies, from the horde of hungry applicants.

We might here remark, that the N. Y. Post hits the matter right, in regard to these appointees. ‘That the officials necessary to carry this law into effect should be selected from our returned wounded and disabled soldiers, instead of bestowing these favors upon political hacks.’ We believe nine-tenths of the people would say amen to that plan.

This law reaches, directly or indirectly, everybody. Luxuries, Amusements, Liquors and such things are taxed high, as they should be. The Income tax is three per cent on all incomes exceeding $600. Pianos, and Watches are not taxed.

Stamps to be used on all legal papers on and after Oct. first.

Lawyers, Physicians, Dentists, Photographers, Apothecaries, Manufacturers, Livery Stable keepers, confectioners, eating houses, are to pay a license of $10 each.

Theaters $100, Circuses $50, bowling alleys and billiard tables $5 each, Steamers $25, Hotels from as high as $200 to $5, Brewers $50, Bankers $100, Auctioneers $20, Wholesale Liquor dealers $100, Retail liquor dealers $20, Retail dealers in goods or groceries $10, on ground coffee three mills per pound, refined sugar two mills per pound, brown one cent, Saleratus and soda five mills, tobacco that costs over thirty cents per pound 15 cents, less than thrity 10 cents, smoking tobacco 5 cents, cigars from $1.50 to $3.50 per thousand. White lead 25 cents per hundred, 2 cents per gallon on coarse oils, 3 per cent on candles, ad valorem. $1 on each barrel of beer.

There are a thousand and one other articles specified in the tax bill, which we are unable to enumerate.

This article is substantially correct, except that the fee for Photographers (and probably the others) was not fixed, but depended on their annual gross proceeds. Those who sold less than $500 per year worth of photos were to pay $10; from $500 to $999 paid $15, and $1000 or over paid $25. This license was in addition to the income tax (if they had over $600 annual profit), and taxes on their personal goods.

Here is a sample page, showing photographer D W Hughes of Towanda PA:

Typical Page of Civil War Tax Records

I decided to start with Pennsylvania since it is a large state, but still has fewer photographers than New York — to see what it would take. So far I’ve done 34 volumes (over 5000 pages), or about 40% of the state, in six months. I have a little over 500 listings, probably about 350 different photographers as each can be listed up to five times in five different years.

When completed, this project will not only provide information linking specific photographers to specific locations on known dates, but also allow us to see how mobile the average photographer was within that time span, and to measure how many business prospered, diminished, or stayed the same, based on the annual changes in amount of tax paid.

A Work in Progress

One of the nice things about the ClassyArts photographers database is that you can often follow the movements of photographers from one location to the next. Some of these guys moved so often, I suspect they specialized in finding good potential studio sites, setting up business there, then selling the operating studio at a profit. Of course, other photographers were as geographically stable as farmers, tied to one location for decades.

I always have several projects going at once, and right now one of those projects is an ebook publication: Nineteenth Century Cleveland Ohio Photographers, which I expect to finish sometime in 2010, though it could go into 2011 — there have been far more photographers active there than I expected when I started the project. To date, I have a list of almost 700 photographers who worked in Cleveland prior to 1900! I have written biographical sketches for about 40 of those so far. I’ve been working on this project a little over three months, though I only got to the point of actually writing sketches a month ago — before that it was all background research.

How This eBook is Different

Two features will distinguish this project from similar books on photographers that have been produced by others. For photographers who had their own studios my emphasis is on helping to date their images, so I pay particular attention to finding the dates of operation at each different studio address. Secondly, the dating goal is further supported by an initial summary table, and illustrations of as many different examples of imprints as I can find for each photographer.

Below is an example of an entry for one photographer, M E Beckwith. His career spanned from late in the daguerrian era to his death in 1887 — and he seems to have had only one studio location, though the address was changed over the years. Obviously, there are more example photographs for such a long-standing operator than the average photographer, but I’m sure there are other imprint types yet to be found.

You Can Help

If you have any 19th century photographs from Cleveland, and would like to contribute copies for publication in this ebook, please contact me.

Also, use the comment form below to let me know what you think of this layout — beginning with a summary table, color coded to show birth and death, life events and photographic data; followed by a short biographical sketch with source citations, and finally small reproductions showing the different imprints found. Those small images will probably be linked to larger images on the ClassyArts site in the final version.

Sample Record

BIOGRPHICAL

Marvin Edward Beckwith was born in Clarence, Erie county, New York on November 4, 1823. His parents were Alva Beckwith (1797-1835) and Hannah (or Maud) Brush (1800-) (1, 2). The family moved to Willoughby Ohio in the late 1820s, then Monroe Michigan in the early 1830s. Marvin is said to have moved to Cleveland in 1839 (3). M E Beckwith married Margaret Sophia McLeod at Cleveland, Jan 23, 1845 (1). Mrs Beckwith may have been related to ambrotypist Daniel F McLeod and/or photographer Norman E A McLeod — all three were born within a ten-year span in Canada, and lived in Cleveland before 1860.

Marvin Beckwith is first noted in city directories in 1846, where his occupation is listed as tailor, and residence is 68 Ontario Street North. In the 1850 census his occupation is again listed as tailor, and he and Margaret have two children, Harriet age 2 and Alva age 1. The genealogies list Willoughby Ohio as Alva’s birthplace, though the family was living in Cleveland before and after his birth.

Marvin Beckwith learned photography from Samuel Crobaugh, probably about 1855 (3). By the 1859 city directory he is listed with his own gallery at 9 Pearl street, and is residing at 113 Hanover. The 1860 census if the first of several records that get his first name wrong, listing him as Martin E Beckwith, Daguerrian Artist. We have (see illustrations) an example of his work during the Civil War, a CDV with a tax stamp marked 1865, and the imprint shows he was still at 9 Pearl at that time. Another of our illustrations shows a late-1860s image with what Darrah described as a ‘Bilateral Ovoid’ imprint style, which shows M E Beckwith, 119 Detroit Street. As mentioned below, the 1870s studio had entrances on either Pearl or Detroit Streets. If this is (as I suspect) the same studio at the corner of Pearl and Detroit, then 119 Detroit may be the same location as 9 Pearl. An alternative explanation is that Beckwith moved from 9 Pearl to 119 Detroit, then to the corner of Pearl and Detroit.

The 1870 census again gets the name wrong, listing him as Myron E Beckwith, and shows his real estate valued at $7500, and personal assets at $800. The real estate may have included both his home and the studio location. Some directories about this time may list him as Marion E Beckwith, since others have copied that name — but I have not seen where that error originated. About 1870 or 1871, the business address begins being listed as ‘corner Pearl and Detroit’ — which may be the same location as 9 Pearl, but if so it was renumbered twice. From about 1877 the address is usually listed as 261 Pearl, but a late 1870 CDV (see illustrations) shows that this was the same location, listing not only ‘corner Pearl and Detroit streets’ but entrances at 175 Pearl or 186 Detroit. The Beckwiths also published local stereoviews in the 1870s, as evidenced by the illustrated example. The 1881 city directory listing shows the address as 261 Pearl (old address 175) showing that the street was renumbered about that time. Marvin is last listed in the 1887 city directory, living at 274 Hanover, which had been his address since 1884. Before that it was 115 Hanover, so that too may be due to street renumbering. In the 1888 city directory Sophia Beckwith, widow M E is listed at 274 Hanover. Marvin Edward Beckwith died December 13, 1887 (1). His son Alva took over the studio, listing it in the 1888 directory as Alva D Beckwith successor to M E Beckwith & Son; but from 1889 to 1891 he resumed using the title M E Beckwith & Son for the business, until he opened his own studio at another address about 1892.

SOURCES

NOTE: Census and Directory listings for Cleveland are not individually listed, they are referenced by year within the text. Directories are cited by year published, usually the year preceding that shown in the directory title.

1. Marvin Beckwith and his wife Abigail Clark, Their Colonial Ancestors and Their Descendants; by A C Beckwith, Elkhorn WI 1899
2. The Beckwiths, by Paul Edmond Beckwith. Albany, 1891. (384p.):120
3. Craig’s Daguerreian Registry at http://craigcamera.com/dag/

IMAGES

Civil War Era Portrait Civil War Era Portrait (dated 1865) M E Beckwith, No 9 Pearl Street (ca 1859-70) Vignetted CDV portrait of a woman, with a dated tax stamp on the back. The imprint reads: M E Beckwith, Photographer, No 9 Pearl St, West Side, Cleveland, Ohio. The two-cent tax stamp is initialed M E B and dated 1865.	Gaunt Faced Gentleman Gaunt Faced Gentleman (ca 1868-70) M E Beckwith, No 119 Detroit Street (ca 1868-70) This CDV portrait shows an elderly gentleman with hollowed cheeks. The imprint is in a bilateral ovoid with wide white outer border, a late 1860s style that occasionally is found in the very early 1870s as well. It reads: M E Beckwith, Photographer, 119 Detroit Street, Cleveland, Ohio. Negatives Preserved.
Rocky River Stereoview Rocky River Stereoview (early 1870s) M E Beckwith & Son, Corner Pearl & Detroit Streets (ca 1871-76) A stereoview of the Rocky River with the town of the same name in the background, on an Orange card mount, with M E Beckwith and Son paper tag on the back.	Head with Charicature Body Head with Charicature Body (ca 1875) Beckwith & Son, Corner Pearl & Detroit Streets (ca 1871-76) Unusual CDV portrait with a gentleman wearing a Derby hat, his head superimposed on a charicature drawing of a man in a comical donkey cart. Back imprint has the address as ‘Corner Pearl & Detroit Streets’ but notes two entrances: 175 Pearl or 186 Detroit.
Young and Pretty Woman Young and Pretty Woman (ca 1887) M E Beckwith & Son, S W Corner Pearl & Detroit Streets, Phone: 1664 (1871-87) Cabinet card portrait of a young woman, on a dark chocolate brown card with gilt border. The back imprint includes a phone number, but not the street number, just ‘S W Corner Pearl & Detroit Streets’ again, though by this time the address 261 Pearl was used in directory listings. Presence of a phone number confirms the late 1880s date however. The front imprint is greatly enlarged and lightened, and repeated at the bottom of this view.	Little Boy Little Boy (ca 1890) M E Beckwith & Son This cabinet card portrait was probably taken after M E Beckwith died — his son continued to use the name M E Beckwith & Son for a few more years (1888-90). This image was found for sale on eBay, so we don’t know if the back was blank or the seller simply did not show it. The front imprint does not include a street address, but only reads M E Beckwith & Son, Cleveland, O. There is a monogram included, but it just has B & S for Beckwith and Son.