Archive for May 2011

Internal Revenue Stamps

$600.xx Chili Sept 1 1866
Received of James Goldw
Six hundred dollars to
apply one contract for the
building of his house in Chili
Henry B Kimble

$450.xx Chili Sept 8 1866
Received of James Goldw
four hundred and fifty dollars to
to apply on contract for the
building of his house in Chili
Henry B Kimble

$200.xx Chili Sept 15 1866
Received of James Goldw
two hundred Dollars
to apply one contract for
the building of his house
in Chili
Henry B Kimble

In order to fund the Civil War, in July 1862 Congress created the United States’ first income tax as well as the Internal Revenue Service. Taxes were also collected on documents through the use of stamps.

Schedule A described the income tax and other taxes payable directly to the Office of Internal Revenue, including inheritance taxes; duties on carriages, yachts, and other luxury goods; and various duties on business activities. Schedule B described the taxes to be paid on documents, which required the use of adhesive stamps directly on these documents”. Revenue Stamps: Financing the Civil War (PDF)

This document, which I purcharsed for $3 at the Christie Antiques Show appears to show both levels of tax collecting: one on the contracts, and the other in the use of the 2 cent document stamps.

Chili appears to be an area outside of Rochester NY, and a search for Henry B Kimble of Rochester shows he may have been granted a patent in 1854 for a sash fastener.

(Ancestry.com)