Collection Title: Series 342:  Income Tax Ledgers.  1866-1920.  

Creator: Office of the State Auditor (RG 29)

Collection Summary:  An assortment of income tax ledgers. 1866 Ledger: A bound ledger for the U.S. Direct Tax for 1866. The ledger is organized by county and includes a description of the land, valuation, tax, penalty, interest, exemption, by whom paid, owners name, and to whom paid. 1916 Ledger: A ledger recording income tax collected. Information includes the tax payers’ name, income, and amount taxed. The 1919 and 1920 ledgers include information on: valuation, total debit, treasury receipt number, net amount of money paid into state treasury, commission for collecting, and total credit.

Access Restrictions: None.

Date(s): 1866-1920.
Volume: 0.5 cubic feet.
Language(s): English.
Finding Aid Created By: Shaun Stalzer in March 2024

Record Group History: The office of the state auditor dates back to the territorial era, when the legislature defined the major duties of the office as follows: “to examine, state, settle, and audit all accounts, claims, or demands arising under any laws or resolutions of the legislature; and to grant every authorized claimant a warrant on the treasurer making due entry and register of all his proceedings in a book to be kept for that purpose; and to carefully arrange, file, and preserve all accounts, receipts, vouchers, and papers touching the same.” When Mississippi became a state in 1817, the office of the auditor was enumerated as part of the executive branch in Article IV, Section 25, of the 1817 Constitution. The 1832 Constitution stipulated that the auditor was to be popularly elected to serve a two-year term, while the 1869 Constitution extended the term to four years.  In the modern era, the state auditor is responsible for auditing state agencies, county governments, school districts, and higher educational institutions. The office also: conducts data audits for public schools, monitors state agencies' inventories, advises local governments on accounting matters in accordance with generally accepted accounting principles, and investigates misuse of public funds.      

Collection Inventory
Box Content

Box Number

1866:  U.S. Direct Tax Ledger

3880

1916-1917:  Income tax assessments

3880

1919: Income tax report ledger

3881

1920:  Income tax report ledger

3880