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.