RUTLAND HISTORICAL SOCIETY Quarterly

VoLuME 50 No. 1 2020

The Formation of The Internal Revenue Service

1871 Revenue Documentary Second Issue Stamp

About the Author

Thomas A. Carpenter was born in Gardner, MA. He graduated from Gardner High School, Gardner, MA. From December 1967 to September 1971 he was in the United States Navy stationed at the Naval Communication Headquarters, Bailey's Crossroad VA, Naval Air Station, Barbers Point Hawaii, and assigned to the USS Charles P. Cecil, DD835 out of Newport, RI. From there he attended colleges at Becker Jr. College, Worcester, MA and the University of Massachusetts in Amherst, MA majoring in Accounting. He spent the next 36 years from 1975 to 2011 working for the Internal Revenue Service out of the Rutland, VT post of duty. He retired as a Senior Excise Tax Revenue Agent. He has been a member of the Rutland Historical Society for many years and held the position of Treasurer for 28 years. He is also on many committees and a past member of the Board of Directors. He is an avid stamp & coin collector and a member of the National Society for the Preservation of Covered Bridges and a Life Member of the Vermont Covered Bridge Society. He has photos of covered bridges from all over New England and elsewhere in the eastern part of the country. He is also a member of the Knights of Columbus, the Rutland County Stamp Club, and is on the Board of Directors of the Credit Union of Vermont in Rutland, VT.

The Quarterly is published by the Rutland Historical Society, 96 Center Street, Rutland VT 05701-4023. Co-editors: Jim Davidson and Jacob Sherman. Copies are $2 each plus $1 per order. Membership in the Society includes a subscription to the Quarterly and the Newsletter. Copyright® 2020 The Rutland Historical Society, Inc. ISSN 0748-2493.

The Formation of the

Internal Revenue Service By Thomas A. Carpenter

Most people believe that the power to lay and collect taxes on incomes was because of the Amendment XVI (16) to the Constitution that was passed by Congress July 2, 1909, and ratified February 3, 1913. Nineteen thirteen was not the first time the United States had internal taxes. We must go back to 1791 when there was the Revenue Act which placed an excise tax on distilled spirits and tobacco products. But before that we have to understand how that all came about.

British Taxation of the Colonies The taxation by the British government goes back as far as 1646

when some colonists paid an occupation or “faculty” tax. The modern income tax is considered by some to have originated from that early type of taxation from the British. Other various taxes due to the British government were imposed on the colonists. There were to name a few: the Navigation Act of 1673, the Wool Act of 1699, the Hat Act of 1732, the Molasses Act of 1733, the Iron Act of 1750 & 1757, the Sugar Act of 1764, the Currency Act of 1764, the Stamp Act of 1765, and the Townshend Acts of 1767. Because of the Stamp Act, the colonists in Boston clashed with the British troops resulting in five casualties. This event was known as the Boston Massacre.

The Tea Act of 1773 on the colonies led to the Boston Tea Party that eventually led to the American Revolution. As a result of the Boston Tea Party the British Parliament passed the Intolerable Acts of 1774.

Taxation after Independence

After gaining independence from Great Britain the Continental Congress, being wary of the power of taxation, ratified the Articles of Confederation on March 1, 1781 forbidding the government to tax its citizens. The failed Shay’s Rebellion in Western Massachusetts in 1786-1787 confirmed the need for a stronger government than that provided under the Articles of Confederation. Requesting donations from the states was not sufficient to finance the Federal government. Additionally, revenues that were raised through tariffs, customs duties and the sale of federal land, still were not enough. It became obvious

that the government could not be effective without some power to tax its citizens, and this led to the Revenue Act of 1791. Because the Revenue Act of 1791 only placed an excise tax on distilled spirits and tobacco products, many farmers considered this an unfair burden on them at their expense and not on the wealthier citizens. This led to the demonstration in 1794 known as The Whiskey Rebellion which forced President Washington to call out the militia to enforce its revenue laws. In the period 1794-1798 additional taxes were placed on refined sugar, snuff, snuff mills, legal instruments, bonds, and deeds, real property, (lands and dwellings), and the enumeration (50 cents per individual) on slaves between the ages of 12 and 50.

On May 8, 1792 an Act created the position of Commissioner of the Revenue (1792-1802). On July 14, 1798 the Direct Tax Act authorized the first Federal tax collectors. When President Thomas Jefferson came into power he proposed to abolish all internal taxes. Congress repealed the first internal revenue laws by an Act of April 6, 1802. This Act repealed all internal taxes and eliminated the positions of the tax collectors and the Commissioner.

Tax Revenues to Finance the War of 1812 and the Civil War

Two Acts were enacted to produce the needed revenue to finance the War of 1812. First there was an Act of July 24, 1813 on refined sugar, carriages, distillers, and auction sales. Second an Act of August 2, 1813 imposed direct taxes on property, slaves, license taxes on liquor dealers and retailers of imported goods, and stamp taxes. The position of Commissioner of the Revenue (1813-1817) was revived by an Act of July 24, 1813 and the district collectors and assessors by an Act of July 22, 1813. Four years later when President Monroe came into office he called for the repeal of all internal taxes. Congress, with an Act of December 23, 1817, abolished all internal taxes and eliminated the positions to enforce the tax laws. No internal taxes were levied between 1817 and 1861. Interestingly, in 1834 the national debt was retired.

The Civil War caused the government to once again resort to internal taxation. An Act of August 5, 1861 allowed for a direct tax of $20 million per year apportioned among the existing states and territories and the District of Columbia on property, and for the first time, on income. This Act also provided for the positions of the Commissioner of the Revenue (1861-1862), district collectors and assessors. The Tax Act of July 1, 1862 created the basis of the modern internal revenue system and, in

addition, the positions of the Commissioner of Internal Revenue (1862- 1953), district collectors and assessors. In 1872 all income taxes enacted during the Civil War years expired.

Late 19th and Early 20th Century

The Act of March 3, 1883 repealed the income tax and other internal revenue taxes on various commodities, businesses, products, and services. Interestingly other taxes that were imposed on tobacco and alcohol and on dealers in those products were not repealed in order to continue the revenue. Additional internal taxes were imposed for oleomargarine in 1886, opium in 1890, beet sugar in 1893, chewing gum in 1898, and white phosphorus matches in1912.

The Wilson Tariff Act of August 28, 1894 imposed an income tax; however, this tax was declared unconstitutional by the U.S. Supreme Court on May 20, 1895. Additional wartime taxes were levied during the Spanish-American War by an Act of June 13, 1898 known as the War Revenue Act. These taxes were repealed by an Act of March 2, 1901 known as the War Revenue Reduction Act. Numerous other Acts between 1901 and 1913 were imposed to either repeal or change the amount of taxes that were applied to various items.

On July 31, 1909 President Taft signed the important Payne-Aldrich Act which allowed an Excise Tax on Corporations, marking the beginning of our modern system of corporate income taxation. President Taft referred to this corporation taxation as an “excise on the privilege of doing business.” However, the law remained in effect until 1912. In 1913, four years after the proposal by President Taft to the States for a Federal income tax amendment to the Constitution, enough states ratified the 16th amendment to make it part of the Constitution.

The Internal Revenue Service

Up until 1953, the Treasury Department referred to the Office of the Commissioner of Internal Revenue informally as the Bureau of Internal Revenue. This office was formally re-designated as the Internal Revenue Service (IRS) in 1953 by the Treasury Department.

Today the IRS enforces the 16th Amendment to the Constitution and the laws passed by Congress regarding the various taxes, penalties and interest. One shouldn’t blame the IRS for the tax laws. The blame lies with Congress; they are the ones who pass the tax laws.

Looking Back at the Tax Act of 1862 and What Followed

The Tax Act of July 1, 1862 was a law that was passed and was known as Public Law No. 97, an Act to provide internal revenue to support the Government and to pay interest on the public debt. This law featured progressive taxation, levies on incomes, and withholding as a permanent internal revenue system.

Now let’s go back to the Tax Act of July 1, 1862 for a more detailed coverage of this Act. An article in The Caledonian, dated July 11, 1862 states in part: “The taxes imposed are of four classes and the individual who is not affected under one head or another must be very ingenious or very unfortunate. The classes include - first, licenses for various pursuits; second, taxes on manufactured articles and products; third, income duties; and fourth, stamp duties. These four classes are epitomized by the Worcester Spy,[sic] as follows:

¢ Some of the principal classes who are required to take out annual licenses are hotel keepers, bankers, theatres, wholesale liquor dealers, brewers, brokers, circuses, pawn-brokers, auctioneers, jugglers, retail liquor dealers, peddlers, apothecaries, confectioners, dentists, lawyers, manufacturers, eating houses, livery stables, photographers, physicians, retail dealer, tobacconists, billiard tables, and bowling alleys.

e The tax on manufactured articles or products is to be paid by the manufacturer or producer on their respective sales. Manufactures of brass, copper, iron, steel, silver, lead, gold, glass, wood, cotton, leather, India rubber, paper, silk, tin and many other materials in common use.

¢ The annual income of every person, when exceeding $600, and not exceeding $10,000, pay 3 percent on the excess over the former amount; 5 percent when the income exceeds $10,000; 7.5 percent when it exceeds $50,000.

e The articles exposed to stamp duties are innumerable. These are duties on agreements, bank checks, contracts, dispatch or telegraph, express, brokers notes, stocks, bonds, conveyances, patent medicines, bills of exchange, bills of lading, certificates of stock, legal documents, insurances, promissory notes, probates of wills, power of attorney, and receipts for exports.”

Citizens View of the Taxes

Not all citizens of the United States were happy about these taxes. A humorous article printed in the Rutland Weekly Herald dated December 18, 1862 stated: “The commissioner of internal revenue is gallant; he decides that dressmakers are not manufacturers, and so need not pay taxes. But are they not at least retailers in gossip, and so subject to the licenses section?” Another article in the Rutland Weekly Herald dated November 20, 1862 stated: “Sir — I would like your decision upon the following question. Are newsboys peddlers, and if So [sic] are they liable to be stamped onto? Respectfully, J. Brown. Skowhegan, Nov. 4, 1862.”

Collection of the Taxes

Now that taxes were imposed to provide internal revenue to support the Government and to pay interest on the debt, a means for the collection of the taxes had to be established. This method is best described in an article which first appeared in the Springfield Register, and was reprinted by The Caledonian of August 1, 1862 under the title: “The Army of Tax-Gatherers”. The article is as follows: “The appointment of assessors and collectors under the new tax law is now engrossing much attention at Washington, and the applicants are counted by thousands. Quite a number of congressmen remain at Washington to assist in helping their constituents to a portion of these offices. It has been suggested that our disabled soldiers be made tax officers. Nothing could be more suitable. There are enough of these men who are in every respect capable of the work, and who are incapacitated for the present for many other kinds of labor. They have claims upon the country that no other class can have, and we hope that in all cases the preference will be given them, other things being equal. At all events let not the able-bodied adventurers and chronic spoils-hunters get these places; and above all let the grumblers, whose sole exhibition of patriotism consists in growling about the mismanagement of the war, be read out of the list of candidates altogether. Some of the most virulent and mischief-making opponents of the administration are found among its office holders. Let us have no more such, and let the tax-gatherers to be appointed be men of loyalty-those who have suffered in the cause of the country to have in all cases the preference. — Springfield Republican. [sic]”

This practice of veteran preference for Federal government employment is still in effect today when a veteran applies for certain government positions.

The number and the types of positions to be filled were listed in the Rutland Weekly Herald, dated July 31, 1862, “There will be at least one Assistant Assessor and one Assistant Collector for each County. The law provides that the number of collection districts shall not exceed the present number of Congressional Districts, and probably in most cases they will be made to conform as they do in this State.” Additionally, the Rutland Weekly Herald dated February 19, 1863 states: “From the Commissioner Boutwell’s report to Congress, concerning the operation of the new internal tax system, that there are 183 collection districts in the whole country; 398 deputy collectors; 2558 assistant assessors; 3814 assessors, collectors, assistants and deputies, and in all 3882 persons assessing and collecting the revenue.”

The monthly manufacturer’s returns, stamp taxes, and the annual income taxes had to be paid to the assessors at designated public locations such as lawyer’ offices, and in Rutland county, for example, at the Brandon House, in Brandon, at the Bardwell House, in Rutland, at Westover’s House, in Castleton, and at Hill’s Hotel, in Wallingford. Notices of these locations were typically posted in the local newspapers and in various public venues or places.

To be able to enforce the laws Congress included Section 27 of Public Law Number 97. This section of the law appeared in the Rutland Weekly Herald dated August 14, 1862 as follows: “And be it further enacted, [sic] That a collector or deputy collector, assistant or assistant assessor, shall be authorized to enter, in the daytime, any brewery, distillery, manufactory building, or place where any property, articles, or objects, subject to duty or taxation under the provisions of this act, are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said property, articles or objects, or inspecting the accounts required by this act from time to time to be made. And every owner of such brewery, distillery, manufactory, building, or place, or persons having the agency or superintendence of superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars.”

The above section of the law is similar to what the IRS Dyed Diesel Compliance Officers of today have authorization to do for those who refuse to allow inspection of tanks that contain fuel, except that now the fine has been increased to $1,000 for each refusal.

Even back in the 1860s taxes were often either not collected or not collected in full. An example of this regarding the Stamp Duties can be found in this article in the Rutland Weekly Herald dated March 26, 1863 titled: “Stamp Duties. - The amount received by the Treasury for stamps in the last six months was $3,603,934.85; of which Vermont paid $113,608.70. Only seven States paid more than Vermont. Connecticut, New Hampshire, Maine, and New Jersey, are far below Vermont. Representative Walton writes that he does not understand this. Certainly the stamp taxes of either of those States should considerably exceed ours.”

Tax Evasion and Tax Fraud Started Early

It’s possible that fraud played a part in the lesser amount of taxes sent in from some states; consider these two examples of tax evasion from the 1800s.

The stamp tax law required various stamps to be affixed to the proper items. The stamps could overlap one another as long as the value on the stamp remained visible. Some enterprising people would cut the stamps in half and affix them to the article with a complete stamp on top. This way they would collect the full value of the taxes from their customers but remit to the government a lessor amount based on the total stamps used. For example, if someone had two articles each requiring four stamps, the cheater defrauded the government by using five stamps instead of eight. He would do this by splitting three stamps in half, (three halves for each article) arranging them in such a way as to give the appearance of being layered. Then he would place a full stamp over the edge of the third half stamp. As a result, he collected the taxes for eight stamps but remitted to the government the taxes on only the five stamps used. This may not sound like much money, but when you consider the average person earned 40 to 50 cents a day the opportunity to make an extra six or more cents in one transaction may have been hard to resist. It took the Commissioner of Revenue a few years to do something about this fraudulent practice. In April of 1869 the Commissioner established a policy that the entire face of the

revenue stamps had to be displayed on the item being taxed to prevent the fraud that had been perpetrated up until then by cutting the stamps in half.

Another fraudulent example was first published in the Springfield Republican and reprinted in the Rutland Weekly Herald dated November 20, 1892: “An Adroit Fraud on the Government. — Several enterprising fellows in Connecticut have gone into the collection and restoration of old postage stamps on a large scale. One of their modes of procedure is to visit unsuspecting clergymen in needy circumstances and state that as a matter of curiosity they desired to procure a million postage stamps for which they would give two hundred dollars. The minister thinking it worthwhile to make an effort for the two hundred dollars in these hard times, open his files of letters and carefully cuts off the stamps; sets the Sabbath school children at work in all the country around, and eventually he would earn his money. In one instance the girls in a boarding school were set at work collecting stamps, with the understanding that the money obtained for them should be devoted for a certain object of benevolence, and they were very industrious in hunting and begging old stamps all over the country among their acquaintances. How many millions of stamps the speculators obtained it is impossible to say, but it is now understood that they clean and sell the stamps, and thus defraud the government. And it is a business that pays well, for a million three cent stamps are worth $30,000, and the collection and restoration of them does not probably cost one tenth that sum. This is a matter that some government detective should investigate. We are told that a large business has been done in this way, and it cannot be difficult to trace the matter back from some of the innocent collectors to the guilty parties and cause their arrest and punishment. — Springfield Republican. [sic]”

Laboratories

During the period 1891-1892 the Bureau of Internal Revenue set up laboratories around the country to do chemical analysis work such as on the manufacturing of sugar from sorghum, beets and sugar cane. Other chemical analysis work was done on milk samples, and other adulterated foods or drugs. In 1892 the Internal Revenue established a temporary laboratory in Montpelier. This laboratory was arranged in the government building under the direction of Dr. Crampton, chief

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chemist of the treasury department. One of the things the laboratory was set up for was to weigh maple sugar under the McKinley Tariff Act of October 1, 1890.

Stamp Types

Since the Federal government was expanding, the Stamp Duties section of the Act required the use of revenue stamps on various products. The following is a partial list of the items or services for which different types of Internal Revenue Stamps were issued from 1862- 1965: beer, cigarette tubes, consular service fees, cordials & wines, customs fees, distilled spirits, documents, embossed revenue stamped paper, fermented fruit juice, firearm transfers, future delivery (on agreements to sell any products for future delivery), general revenue (see below), matches & medicines, narcotics, playing cards, potatoes (1935), proprietary articles, rectification, rectified spirits, silver bullion profits (1934-1963), stock transfers, marihuana (marijuana 1937), motor vehicles use (1942-1945), boating (1960-1964), duck (hunting permit), trailer permit, and tobacco sales.

Terminology

The wording on the general revenue stamps of 1862-1871 used by the assessors and collectors is as follows: Express, Playing Cards, Proprietary, Telegraph; Bank Check, Certificate, Foreign Exchange, Inland Exchange, Agreement, Bill of Lading, Contract, Power of Attorney, Bond, Entry of Goods, Insurance (Fire and Marine), Life Insurance, Protest, Warehouse Receipt, Conveyance, Lease, Mortgage, Original Process, Passage Ticket, Probate of Will, Surety Bond, Manifest, and Charter Party.

List of Names of Assessors & Collectors

Following are the names of the original Assessors, Collectors, and Assistant Assessors for the three collection districts that were set up in Vermont in August of 1862. The names were compiled from various Vermont newspapers and are listed here:

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Vermont Watchman and State Journal dated August 29, 1862:

First Collection District, Vermont

Counties of Washington, Addison, Rutland and Bennington Wm. C. Kittredge, Fair Haven — Assessor of Taxes

Joseph Poland, Montpelier — Collector

Assistant Assessors

John Gregory of Northfield - Montpelier, Berlin, Northfield, and Roxbury

Harvey Tilden of Barre - East Montpelier, Plainfield, Barre, Cabot, Mansfield, Calais, Worcester, and Woodbury

LC. Brown of Waterbury — Waterbury, Middlesex, Duxbury, Moretown, Fayston, Warren, and Waitsfield

John D. Smith of Vergennes — Vergennes, Ferrisburgh, Monkton, Starksboro, Bristol, Lincoln, and Avery’s Gore

John W. Strong of Addison - Addison, Panton, Bridport, Weybridge, Cornwall, and Waltham

Jacob W. Conroe of Middlebury — Middlebury, New Haven, Ripton, Salisbury, Granville, and Hancock

Jas [sic] W. Boynton of Orwell — Orwell, Shoreham, Whiting, Leicester, and Goshen

Jacob Edgerton of Rutland — Rutland, Clarendon, Wallingford, Danby, Mount Tabor, Tinmouth, and Middletown

Samuel H. Kellogg of Pittsford — Pittsford, Brandon, Benson, Hubbardton, Sudbury, and Chittenden

Benjamin Maxham of Sherburne — Sherburne, Pittsfield, Mendon, Shrewsbury, and Mount Holly

Nelson Ransom of Poultney — Poultney, Wells, Ira, Pawlet, Fairhaven [sic], Castleton, and Westhaven [sic]

Albert Walker of Bennington — Bennington, Pownal, Woodford, Stamford, Searsburgh, and Readsboro

Fred’k [sic] Field of Dorset — Dorset, Manchester, Sunderland, Winhall, Peru, and Landgrove

Joseph W. Beebe of Rupert - Rupert, Sandgate, Arlington, Shaftsbury, and Glastenbury

IZ

Vermont Chronicle (Bellows Falls, Vermont) dated September 2, 1862 and the Vermont Journal (Windsor, Vermont) dated October 3, 1863:

Second Collection District, Vermont

Counties of Caledonia, Orange, Windsor, and Windham Thomas E. Powers, Woodstock — Assessor of Taxes

George A. Merrill, St. Johnsbury — Collector

Calvin Morrill, St. Johnsbury — Deputy Assessor

James D. Bell, Walden — Deputy Assessor

Redfield Proctor, of Cavendish — Deputy Collector (1863)

E.R. Jennings, of Queechy [sic] — Deputy Collector (1863)

Minot Wheeler, of Royalton — Deputy Collector (1863)

Assistant Assessors

Ebenezer Howe of Vernon — Vernon, Guilford, Halifax, Whitingham, Wilmington, and Somerset

Henry F. Smith of Brattleboro — Brattleboro, Marlboro, Dummerston, Newfane, Dover, and Brookline

J.D. Bridgman of Rockingham — Rockingham, Westminster, Athens, Townshend, and Putney

Chauncey Sherwin of Grafton — Grafton, Windham, Londonderry, Jamaica, Wardsboro, and Stratton

Henry Safford of Springfield — Springfield, Chester, Andover, Weston, Ludlow, and Cavendish

Luther C. White of Windsor — Windsor, West Windsor, Weathersfield, Reading, and Baltimore

Charles D. Anderson of Woodstock — Woodstock, Hartland, Hartford, Bridgewater, and Plymouth

Crosby Miller of Pomfret - Pomfret, Barnard, Royalton, Bethel, Stockbridge, and Rochester

William E. Lewis of Norwich — Norwich, Sharon, Strafford, Thetford, and Fairlee

John B. Peckett, Jr. of Bradford — Bradford, Newbury, Topsham, Corinth, and West Fairlee

Perley C. Jones of Chelsea — Chelsea, Tunbridge, Washington, Orange, and Vershire

Jacob K. Parish of Randolph — Randolph, Braintree, Brookfield, and Williamstown

James D. Bell of Walden — Walden, Hardwick, Wheelock, Danville, Peacham, Groton, Ryegate, Barnet, and Goshen Gore

Calvin Morrill of St. Johnsbury — St. Johnsbury, Waterford, Lyndon, Kirby, Burke, Sheffield, Newark, and Sutton

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The Burlington Free Press dated September 12, 1862:

Third Collection District, Vermont

Counties of Chittenden, Franklin, Grand Isle, Lamoille, Orleans, and Essex

Henry C. Adams, Grand Isle — Assessor of Taxes

Carlos Baxter, Burlington — Collector

Assistant Assessors

Wm. L. Strong of Burlington — Burlington, and Colchester

Horatio G. Beardman of Milton — Milton, Westford, and Essex

J. H. Bostwick of Jericho — Jericho, Underhill, Bolton, Richmond, Huntington, and Buell’s Gore

George Landon of Williston — Williston, St. George, Shelburne, Charlotte, and Hinesburgh

Horace H. Farnsworth of St. Albans — St. Albans, Swanton, Georgia, and Highgate

Levi A. Hapgood of Sheldon — Sheldon, Franklin, Berkshire, Richford, and Montgomery

Jason L. Shattuck of Bakersfield — Bakersfield, Fairfield, Fairfax, Fletchers, and Avery’s Gore

Edwin Adams of Grand Isle — Grand Isle County [sic] (Alburg, Isle LaMotte, North Hero, Grand Isle, and South Hero)

Heman A. Waterman of Johnson — Johnson, Cambridge, Waterville, Belvidere, and Eden

Joseph C. Noyes of Morristown — Morristown, Hydepark, [sic] Wolcott, Elmore, and Stowe

Headerson C. Wilson of Troy — Troy, Newport, Coventry, Lowell, Westfield, and Jay

Loren W. Clarke of Charleston — Charleston, Salem, Derby, Holland, Morgan, Brownington, and Westmore

Ralph W. Nye of Irasburgh — Irasburgh, Barton, Glover, Greensboro, Craftsbury, and Albany

Asa Hibbard of Concord — County of Essex [sic] ( Norton, Canaan, Averill, Lemington, Lewis, Bloomfield, Brighton, Ferdinand, Brunswick, Maidstone, East Haven, Granby, Victory, Guildhall, Lunenburg, Concord, Warren Gore, Warner’s Grant, and Avery’s Gore.)

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The following towns are not listed in a collection district because they were not incorporated or organized in 1862: South Burlington, Winooski, Proctor, West Rutland, and Stannard (previously known as Goshen Gore).

Bibliography

Rutland Weekly Herald, July 31, 1862

The Caledonian, July 11, 1862

Rutland Weekly Herald, February 19, 1863 Rutland Weekly Herald, December 18, 1862 The Caledonian, August 1, 1862

The Burlington Free Press, September 12, 1862 Vermont Chronicle, September 02, 1862 Rutland Weekly Herald, August 14, 1862

The Vermont Watchman and State Journal, August 29, 1862 The Caledonian, March 21, 1862

Vermont Phoenix, July 03, 1862

Vermont Journal, October 03, 1863

Rutland Weekly Herald, November 20, 1862 The Manchester Journal, December 23, 1862

IRS Historical Fact Book: A Chronology 1646-1992, Department of the Treasury, Internal Revenue Service, Publication 1694 (12-92)

Various Vermont Newspapers 1862-1863 not listed above

Records of the Internal Revenue Service [IRS] — National Archives

Examples of Various Revenue Stamps

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RUTLAND HISTORICAL SOCIETY Quarterly

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