U.S. Tax Districts  1861 to 1961

The tax collector cometh

A National Cigar History Museum Exclusive 

© Tony Hyman



Uploaded  11-6-2009

MAINE

1st    Portland-Portland

2nd    Farmington-Lewistown

3rd    Gardiner-August

4th    Oldtown-Bangor

5th    Edsworth-Edsworth


CONNECTICUT

1st    Rockville-Hartford

2nd    Clinton-New Haven

3rd    Norwich-Norwich

4th    Bridgeport-Bridgeport


MASSACHUSETTS

1st    Plymouth-Fall River

2nd    North Weymouth-Boston

3rd    Boston-Boston

4th    Boston-Boston

5th    Newburyport-Salem

6th     Lexington-Haverhill

7th    Framingham-Lowell

8th    Worcester-Worcester

9th    Fitchburg-Greenfield

10th    Pittsfield-North Adams


RHODE ISLAND

1st    Providence-Providence

2nd    Johnston-Warwick


NEW HAMPSHIRE

1st    Farmington-Exeter

2nd    Manchester-Concord

3rd    Paper Mill Village-Oxford


VERMONT


1st    Fairhaven-Montpelier

2nd    Woodstock-Johnsbury

3rd    East Alburgh-Burlington


NEW YORK

1st    Roslyn-Long Island City

2nd    Brooklyn-Brooklyn

3rd    Brooklyn-Brooklyn

4th    New York-New York

5th    New York-New York

6th    New York-New York

7th    New York-New York

8th    New York-New York

9th    New York-New York

10th    Sing Sing-Yonkers

11th    Cochecton-Middletown

12th    Poughkeepsie-Kinderhook

13th    Catskill-Kingston

14th    Albany-Albany

15th    Troy-Troy

16th    Plattsburgh-Glenn’s Falls

17th    Malone-Potsdam

18th    Schnectady-Gloversville

19th    Norwich-Cpp[erstpwm

20th    Watson-Ilion

21st    Rome-Utica

22nd    Oswego-Canastota

23rd    Syracuse-Syracuse

24th    Lyons-Port Byron

25th    Phelps-Penn Yan

26th    Ithaca-Binghampton

27th    Elmira-Elmira

28th    Medina-Rochester

29th    Lockport-LeRoy

30th    Buffalo-Buffalo

31st    Jamestown-Jamestown

32nd    New York-New York


NEW JERSEY   

1st    Bridgeton-Salem

2nd    Tom’s River-Ocean County

3rd    Hackettstown-Plainfield

4th    Patterson-Morristown

5th    Newark-Jersey City


PENNSYLVANIA

1st    Philadelphia-Philadelphia

2nd    Philadelphia-Philadelphia

3rd    Philadelphia-Philadelphia

4th    Philadelphia-Philadelphia

5th    Germantown-Yardleysville

6th    Allentown-Norristown

7th    Westchester-Westchester

8th    Reading-Reading

9th    Lancaster-Lancaster

10th    Lebanon-Pottsville

11th    Bethlehem-Easton

12th    Montrose-Scranton

13th    Bloomsburg-Towanda

14th    Middletown-Mifflinsburg

15th    York-Mechanicsburg

16th    Gettysburgh-Somerset

17th    Huntingdon-Johnstown

18th    Bellefonte-Williamsport

19th    Curwensville-Erie

20th    Meadville-Franklin

21st    Greensburgh-Greensburgh

22nd    Pittsburgh-Pittsburgh

23rd    Freeport-Alleghany

24th    Beaver-Newcastle


DISTRICT OF COLUMBIA   

1st    Washington-Washington


WEST VIRGINIA

1st    Parkersburgh-Wheeling

2nd    New Creek Station-            Morgantown

3rd    Barbourville-Knawha


VIRGINIA

1st    Richmond-Richmond

2nd    Lynchburg-Harrisonburg

3rd    Alexandria-Alexandria

4th    Norfolk-Manchester

x    Drummondtown-Norfolk

x    Manchester-Lynchburgh

x    Lexington

x    Wythville-Wythville


NORTH CAROLINA

1st    Elizabeth City-Plymouth

2nd    Beaufort-Wilmington

3rd    Fayetteville-Fayetteville

4th    Chapel Hill-Warrenton

5th    Greensboro-Greensboro

6th    Salisbury-Salisbury

7th    Hendersonville-Ashville


SOUTH CAROLINA

1st    Bennettsville-

    Sumpter Court House

2nd    Charleston-Charleston

3rd    Greenville-Columbia


ALABAMA

1st    Mobile-Mobile

2nd    Selma-Montgomery

3rd    Russelville-Athens


MISSISSIPPI

1st    Monticello-Hazelhurst

2nd    Brandon-Jackson

3rd    Okolona-Okolona


ARKANSAS

1st    Elgin-Batesville

2nd    Little Rock-Little Rock

3rd    Fort Smith


LOUISIANA

1st    New Orleans-New Orleans

2nd    Baton Rouge-Baton Rouge

3rd    Shreveport-Monroe


TEXAS

1st    Galveston-Galveston

2nd    Wharton-Brownsville

3rd    Austin-Austin

4th    Marshall-Marshall


GEORGIA

1st    Savannah-Savannah

2nd    Columbus-Macon

3rd    Savannah-Augusta

4th    Atlanta-Atlanta


FLORIDA

1st    Newmanville-Fernandina


KENTUCKY

1st    Paducah-Paducah

2nd    Owensboro-Owensboro

3rd    Bowling Green-B’g Green

4th    Covington

5th    Lexington-Lexington

6th    Maysville-Covington

7th    Somerset-Richmond

8th    Mt. Sterling-Mt. Sterling

9th    Louisville-Louisville


TENNESSEE

1st    Greenville

2nd    Clinton

3rd    McMinnville

4th    not organized

5th    Nashville-Nashville

6th    not organized

7th    not organized

8th    Memphis-Memphis


MISSOURI

1st    St.Louis-St. Louis

2nd    Washington-Washington

3rd    La Grange-Hannibal

4th    Louisiana-Troy

5th    Sedalia-Sringfield

6th    Kansas City-St. Joseph


OHIO

1st    Cincinnati-Cincinnati

2nd    Cincinnati-Cincinnati

3rd    Dayton-Dayton

4th    Piqua-Urbana

5th    Upper Sandusky-Lima

6th    Ripley-Wilmington

7th    Spring Valley-Columbus

8th    Marysville-Delaware

9th    Tiffin-Norwalk

10th    Toledo-Toledo

11th    Portsmouth-Ironton

12th    Lancaster-Circleville

13th    Mt. Vernon-Zanesville

14th    Wadsworth-Elyria

15th    Marietta-Athens

16th    New Philadelphia-                 Cambridge

17th    Steubenville-Salem

18th    Cleveland-Cleveland

19th    Ravenna-Ashtabula

MICHIGAN

1st    Detroit-Detroit

2nd    Kalamazoo-St. Joseph

3rd    Lansing-Marshall

4th    Ionia-Grand Rapids

5th    Pontiac-Disco

6th    Vassar-Flint


WISCONSIN

1st    Milwaukee-Milwaukee

2nd    Madison-Madison

3rd    Prairie du Chien-Albany

4th    Fond  du Lac-Beaver Dam

5th    Oshkosh-Berlin

6th    Prescott-Sparta


INDIANA

1st    Vincennes-Vincennes

2nd    New Albany-New Albany

3rd    Bloomington-Columbus

4th    Brookville-Lawrenceburg

5th    Cambridge City-Newcastle

6th    Indianapolis-Indianapolis

7th    Terre Haute-Terre Haute

8th    La Fayette-La Fayette

9th    Crown Point-South Bend

10th    Gashen-Fort Wayne

11th    Pendelton-Noblesville


ILLINOIS

1st    Chicago-Chicago

2nd    Rockford-Rockford

3rd    Prophetstown-Oregon

4th    Qulney-Qulney

5th    Oneida-Princeton

6th    Ottawa-Wilmington

7th    Charleston-Danville

8th    Springfield-Lincoln

9th    Canton-Canton

10th    Jacksonville-Winchester

11th    Salem-Soleman

12th    Coillasville-Alton

13th    DaQuoin-Cairo


IOWA

1st    Mount Pleasant-Keokuk

2nd    Muscaline-Davenport

3rd    Dubuque-Dubuque

4th    Toledo-Ottumwa

5th    Adel-Des Moines

6th    Eagle Grove-Eagle Grove


MINNESOTA

1st    Mantorville-La Crescent

2nd    St. Paul-Anoka


KANSAS

-    Lawrence-Leavenworth


NEBRASKA

-    Nebraska City-Nebraska City


CALIFORNIA

1st    San Francisco-San Francisco

2nd    San Jose-San Jose

3rd    Stockton-Stockton

4th    Sacramento-Sacramento

5th    Santa Rosa-Napa City


OREGON

-    Portland-Portland


WASHINGTON TERRITORY

-    Olympia-Olympia


IDAHO

-    Boise City-Boise City


MONTANA

-    Bannock City-Virginia City


DAKOTAH TERRITORY

-    Elk Point-Vermillion


NEW MEXICO TERRITORY

-    Santa Fe-Santa Fe


UTAH TERRITORY

-    Salt Lake City-Salt Lake City


COLORADO TERRITORY

-    Denver-Denver


NEVADA TERRITORY

-    Carson City-Virginia City


MAINE

-    Ellsworth


NEW HAMPSHIRE

-    Portsmouth


VERMONT

-    Montpelier


MASSACHUSETTS

3rd    Boston

10th    Greenfield


RHODE ISLAND

-    Providence


CONNECTICUT

-    Hartford


NEW YORK

1st    Brooklyn

2nd    New York

3rd    New York

14th    Albany

15th    Troy

21st    Syracuse

28th    Buffalo


NEW JERSEY   

1st    Camden

3rd    Somerville

5th    Newark


PENNSYLVANIA

1st    Philadelphia

9th    Lancaster

12th    Wilkes Barre

19th    Erie

22nd    Pittsburgh

23rd    Allegheny


DELAWARE

-    Wilmington


MARYLAND

-    Baltimore


WEST VIRGINIA

-    Grafton


VIRGINIA

2nd    Richmond

4th    Danville

6th    Staunton

NORTH CAROLINA

4th    Raleigh

5th    Reidsville

6th    Newton


SOUTH CAROLINA

-    Columbia


ALABAMA

-    Montgomery


MISSISSIPPI

-    Jackson


TEXAS

1st    Galveston

3rd    Austin

4th    Sulphur Springs


GEORGIA

-    Atlanta


LOUISIANA

-    New Orleans


ARKANSAS

-    Little Rock


FLORIDA

-    Jacksonville


KENTUCKY

2nd    Owensboro

5th    Louisville

6th    Covington

7th    Lexington

8th    Richmond


TENNESSEE

2nd    Knoxville

5th    Nashville


MISSOURI

1st    St. Louis

4th    Hannibal

6th    Kansas City


OHIO

1st    Cincinnati

6th    Dayton

10th    Toledo

11th    Portsmouth

18th    Cleveland

MICHIGAN

1st    Detroit

4th    Grand Rapids


WISCONSIN

1st    Milwaukee

2nd    Madison

3rd    Fond  du Lac

5th    Oshkosh-Berlin

6th    Prescott-Sparta


MINNESOTA

-    St. Paul


INDIANA

6th    Lawrenceburgh

7th    Terre Haute

11th    Kokomo


ILLINOIS

1st    Chicago

2nd    Aurora

4th    Quincy

5th    Peoria

8th    Springfield

13th    Cairo


IOWA

2nd    Davenport

3rd    Dubuque

4th    Burlington


NEBRASKA & DAKOTA

-    Omaha


KANSAS

-    Leavenworth


COLORADO & WYOMING

-    Denver


MONTANA, IDAHO & NO. UTAH

-    Helena


NEVADA & SO. UTAH

-    Eureka


NEW MEXICO & ARIZONA

-    Santa Fe


CALIFORNIA

1st    San Francisco

6th    Sacramento


OREGON & WASHINGTON

    Portland


I.R.S. Tax Districts Remaining in 1893

        This rare list of Federal Tax Districts in operation seven years after the previous compendium shows a continued trend toward consolidation. Data is from the Directory and Reference Book of the Tobacco Trade compiled and published in 1893 by the T.H. Delano Publishing Company.

    Directories and IRS documents about changes in districts are wanted by the NCM.

Location of the offices of Assessors and Collectors of Internal Revenue

in the United States, by District, 1866


Information taken from THE INTERNAL REVENUE RECORD AND CUSTOMS JOURNAL: A Register of Official Information on Internal and Customs Revenue. Whole Number 88 & 89: September 8 & Sept 15, 1866.


       The Journals containing this rare list of Federal Tax Districts established during the Civil War were discovered only recently. The list is publicly available nowhere else and is reprinted here as a public service for the first time in 143 years.

         These districts were established to facilitate the collection of a huge number of Civil War taxes. After the War, between 1866 and 1872, most of those taxes were repealed, except those effecting alcohol and tobacco (the so-called sin taxes).  At that time many tax districts were consolidated because there was far less collecting to be done. Even though there were hundreds of thousands of companies involved in making and distributing smoke, chew and booze, better transportation and communication led to even more consolidation, bolstered in no small part by ever harsher and tighter regulation of those two industries. These 160+ districts eventually became slightly more than 50.

        I have grouped states regionally as they were in the original publication. When the assessor and the collector worked out of different towns, the city of the assessor is listed first. Following the 1866 list will be others from, 1886, 1893, 1905, 1930, 1936, 1942, 1949, 1951 and 1953, based on Trade Directories and other publications produced by the government or within the tobacco industry.


        Hyman’s National Cigar Museum eagerly seeks any Tobacco Trade Directories prior to 1960 and will pay premium prices for them. Directories from the teens, twenties and forties are especially sought.     <Tony@CigarHistory.info>


Tax Districts as Established in 1866


I.R.S. Tax Districts Remaining in 1886

       This rare list of Federal Tax Districts still operating 20 years after the Civil War came from Directory of the Tobacco Industry of the United States and Havana, Cuba compiled and published in 1886 by The Tobacco Leaf Publishing Co. Note a great deal of consolidation, leaving many states with only one tax district, printed on boxes as “District of Florida,” etc. Directories and IRS documents about changes in districts or regulations are wanted by the NCM.

NEW HAMPSHIRE, VERMONT                   & MAINE

-    Portsmouth


MASSACHUSETTS

-    Boston


CONNECTICUT & RHODE ISLAND

-    Hartford


NEW YORK

1st    Brooklyn

2nd    New York

3rd    New York

14th    Poughkeepsie

21st    Syracuse

28th    Rochester


NEW JERSEY   

1st    Camden

5th    Newark


PENNSYLVANIA

1st    Philadelphia

9th    Lancaster

12th    Scranton

23rd    Allegheny


MARYLAND, DELAWARE & DC

-    Baltimore


WEST VIRGINIA

-    Parkersburgh


VIRGINIA

2nd    Petersburgh

6th    Lynchburgh


NORTH CAROLINA

4th    Raleigh

5th    Asheville


SOUTH CAROLINA

-    Columbia


ALABAMA

-    Birmingham


TEXAS

3rd    Austin

4th    Dallas


GEORGIA

-    Atlanta


LOUISIANA & MISSISSIPPI

-    New Orleans


ARKANSAS

-    Little Rock


FLORIDA

-    Jacksonville


KENTUCKY

2nd    Owensboro

5th    Louisville

6th    Covington

7th    Lexington

8th    Richmond


TENNESSEE

2nd    Knoxville

5th    Nashville


MISSOURI

1st    St. Louis

6th    Kansas City


OHIO

1st    Cincinnati

10th    Toledo

11th    Chillicothe

18th    Cleveland

MICHIGAN

1st    Detroit

4th    Grand Rapids


WISCONSIN

1st    Milwaukee

2nd    Madison


MINNESOTA

-    St. Paul


INDIANA

6th    Lawrenceburgh

7th    Terre Haute


ILLINOIS

1st    Chicago

5th    Peoria

8th    Springfield

13th    Cairo


IOWA

3rd    Dubuque

4th    Burlington


NEBRASKA & DAKOTAS

-    Omaha


KANSAS & INDIAN T.

-    Leavenworth


COLORADO & WYOMING

-    Denver


MONTANA, IDAHO & UTAH

-    Helena


NEW MEXICO & ARIZONA

-    Santa Fe


CALIFORNIA & NEVADA

1st    San Francisco

4th    Sacramento


OREGON, WASHINGTON                         & ALASKA

-    Portland


I.R.S. Tax Districts Remaining in 1905

        This rare list of Federal Tax Districts in operation twelve years after the previous compendium shows 3 new Districts, minor consolidation and a few office changes . Data is from the Tobacco Trade Directory of the United States and Cuba compiled by George Holdcroft and published in 1905 by The Tobacco Leaf Publishing Co.

    Directories and IRS documents about changes in districts are wanted by the NCM.

NEW HAMPSHIRE, VERMONT                   & MAINE

-    Portsmouth


MASSACHUSETTS

-    Boston


CONNECTICUT & RHODE ISLAND

-    Hartford


NEW YORK

1st    Brooklyn

2nd    New York

3rd    New York

14th    Albany

21st    Syracuse

28th    Rochester

NEW JERSEY   

1st    Camden

5th    Newark


PENNSYLVANIA

1st    Philadelphia

9th    Lancaster

12th    Scranton

23rd    Pittsburg


MARYLAND, DELAWARE & DC

-    Baltimore


WEST VIRGINIA

-    Parkersburgh


VIRGINIA

2nd    Richmond

6th    Alexandria


NORTH CAROLINA

4th    Raleigh

5th    Asheville


SOUTH CAROLINA

  1. -   Columbia


ALABAMA

-    Birmingham

TEXAS

3rd    Austin

4th    Dallas


GEORGIA

-    Atlanta


LOUISIANA & MISSISSIPPI

-    New Orleans


ARKANSAS

-    Little Rock


FLORIDA

-    Jacksonville


KENTUCKY

2nd    Owensboro

5th    Louisville

6th    Covington

7th    Lexington

8th    Danville


TENNESSEE

2nd    Bristol

5th    Nashville


MISSOURI

1st    St. Louis

6th    Kansas City


OHIO

1st    Cincinnati

10th    Toledo

11th    Chillicothe

18th    Cleveland


MICHIGAN

1st    Detroit

4th    Grand Rapids


WISCONSIN

1st    Milwaukee

2nd    Madison

MINNESOTA

-    St. Paul


INDIANA

6th    Lawrenceburgh

7th    Terre Haute


ILLINOIS

1st    Chicago

5th    Peoria

8th    Springfield

13th    East St. Louis


IOWA

3rd    Dubuque

4th    Burlington


NEBRASKA & DAKOTAS

-    Omaha


NORTH & SOUTH DAKOTA

-    Aberdeen


KANSAS & INDIAN T.

-    Leavenworth


COLORADO & WYOMING

-    Denver


MONTANA, IDAHO & UTAH

-    Salt Lake City


NEW MEXICO & ARIZONA

-    Santa Fe


CALIFORNIA & NEVADA

1st    San Francisco

4th    Sacramento


OREGON

-    Portland


WASHINGTON & ALASKA

-    Tacoma


HAWAII

-    Honolulu


I.R.S. Tax Districts Extant in 1930

        There’s a 25 year gap between available information, during which modifi-cations to tax districts appears to have taken place twice. Many districts were consolidated, and districts comprising more than one state were separated. Data is from the Tobacco Directory of the United States, Canada, Cuba and Porto Rico, 3rd Edition, 1930 compiled by Costa’s Directories Company, The location of assessors and collectors is not given.

    Directories and IRS documents about changes in districts are wanted by the NCM. Costa’s Directories from 1926 and 1928 would be very useful.

NEW HAMPSHIRE

VERMONT              

MAINE

MASSACHUSETTS

CONNECTICUT

RHODE ISLAND

NEW YORK

    1st   

    14th   

    21st   

    28th   

NEW JERSEY   

    1st   

    5th   

PENNSYLVANIA

    1st   

    12th   

    23rd   

MARYLAND

DELAWARE

WASHINGTON DC

WEST VIRGINIA

VIRGINIA

NORTH CAROLINA

SOUTH CAROLINA

ALABAMA

TEXAS

GEORGIA

LOUISIANA

MISSISSIPPI

ARKANSAS

FLORIDA

KENTUCKY

TENNESSEE

MISSOURI

    1st   

    6th   

OHIO

    1st   

    10th   

    11th   

    18th

MICHIGAN

WISCONSIN

MINNESOTA

INDIANA

ILLINOIS

    1st   

    8th   

IOWA

NEBRASKA

NORTH DAKOTA

SOUTH DAKOTA

KANSAS

OKLAHOMA

COLORADO

WYOMING

MONTANA,

IDAHO

UTAH

NEW MEXICO 

ARIZONA

NEVADA

CALIFORNIA

    1st   

    6th   

OREGON

WASHINGTON


I.R.S. Districts with Cigar Factories in 1936

        This rare list of Federal Tax Districts in operation six years after the previous compendium shows a continued trend toward consolidation. Data is from the Tobacco Directory of the United States, Cuba and Puerto Rico, Sixth Edition, 1936-1937 published by Costa’s Directories Company.

    Directories and IRS documents about changes in districts are wanted by the NCM.

NEW HAMPSHIRE

VERMONT

MAINE

MASSACHUSETTS

CONNECTICUT

RHODE ISLAND

NEW YORK

    1st     Brooklyn & Long Island

    2nd    New York

    3rd     New York

    14th    Poughkeepsie

    21st    Syracuse

    28th    Rochester

NEW JERSEY   

    1st    Camden

    5th    Newark

PENNSYLVANIA

    1st    Philadelphia

    12th    Scranton

    23rd    Allegheny

MARYLAND

DELAWARE

WASHINGTON, DC

WEST VIRGINIA

VIRGINIA

NORTH CAROLINA

SOUTH CAROLINA

ALABAMA

TEXAS

    1st    Austin

    2nd    Dallas

OKLAHOMA

GEORGIA

LOUISIANA

ARKANSAS

FLORIDA

KENTUCKY

TENNESSEE

MISSOURI

    1st    St. Louis

    6th    Kansas City

OHIO

    1st    Cincinnati

    10th    Toledo

    11th    Chillicothe

    18th    Cleveland

MICHIGAN

WISCONSIN

MINNESOTA

INDIANA

ILLINOIS

    1st    Chicago

    8th    Springfield

IOWA

NEBRASKA

SOUTH DAKOTA

KANSAS

COLORADO

WYOMING

MONTANA

IDAHO

UTAH

CALIFORNIA

    1st    San Francisco

    6th    Sacramento

NEVADA

OREGON

WASHINGTON


I.R.S. Districts as Defined by the Act of 1942

As reported in The American Revenuer of June 1984.


    Directories and IRS documents about changes in districts are wanted by the NCM.

NEW HAMPSHIRE

VERMONT

MAINE

MASSACHUSETTS

CONNECTICUT

RHODE ISLAND

NEW YORK

    1st     Brooklyn & Long Island

    2nd    New York

    3rd     New York

    14th    Poughkeepsie

    21st    Syracuse

    28th    Rochester

NEW JERSEY   

    1st    Camden

    5th    Newark

PENNSYLVANIA

    1st    Philadelphia

    12th    Scranton

    23rd    Allegheny

MARYLAND & Washington DC

DELAWARE

WEST VIRGINIA

VIRGINIA

NORTH CAROLINA

SOUTH CAROLINA

ALABAMA

TEXAS

    1st    Austin

    2nd    Dallas

OKLAHOMA

GEORGIA

LOUISIANA

MISSISSIPPI

ARKANSAS

FLORIDA

KENTUCKY

TENNESSEE

MISSOURI

    1st    St. Louis

    6th    Kansas City

OHIO

    1st    Cincinnati

    10th    Toledo

    11th    Chillicothe

    18th    Cleveland

MICHIGAN

WISCONSIN

MINNESOTA

INDIANA

ILLINOIS

    1st    Chicago

    8th    Springfield

IOWA

NEBRASKA

NORTH DAKOTA

SOUTH DAKOTA

KANSAS

COLORADO

WYOMING

MONTANA

IDAHO

UTAH

NEW MEXICO

ARIZONA

CALIFORNIA

    1st    San Francisco

    6th    Sacramento

NEVADA

OREGON

WASHINGTON & ALASKA 


I.R.S. Districts with Cigar Factories in 1946

        This rare list of Federal Tax Districts in operation four years after the previous compendium shows a continued trend toward consolidation. Data is from the Tobacco Directory of the United States, Cuba and Puerto Rico, Ninth Edition, 1946 published by Costa’s Directories Company.

    Directories and IRS documents about changes in districts are wanted by the NCM.

NEW HAMPSHIRE

VERMONT

MAINE

MASSACHUSETTS

CONNECTICUT

RHODE ISLAND

NEW YORK

    1st     Brooklyn & Long Island

    2nd    New York

    3rd     New York

    14th    Poughkeepsie

    21st    Syracuse

    28th    Rochester

NEW JERSEY   

    1st    Camden

    5th    Newark

PENNSYLVANIA

    1st    Philadelphia

    12th    Scranton

    23rd    Allegheny

MARYLAND

DELAWARE

WASHINGTON, DC

WEST VIRGINIA

VIRGINIA

NORTH CAROLINA

SOUTH CAROLINA

ALABAMA

TEXAS

    1st    Austin

    2nd    Dallas

GEORGIA

LOUISIANA

ARKANSAS

FLORIDA

KENTUCKY

TENNESSEE

MISSOURI

    1st    St. Louis

    6th    Kansas City

OHIO

    1st    Cincinnati

    10th    Toledo

    11th    Chillicothe

    18th    Cleveland

MICHIGAN

WISCONSIN

MINNESOTA

INDIANA

ILLINOIS

    1st    Chicago

    8th    Springfield

IOWA

NEBRASKA

NORTH DAKOTA

SOUTH DAKOTA

KANSAS

COLORADO

MONTANA

IDAHO

UTAH

NEW MEXICO 

CALIFORNIA

    1st    San Francisco

    6th    Sacramento

NEVADA

OREGON

WASHINGTON


I.R.S. Districts with Cigar Factories in 1953

        This rare list of Federal Tax Districts in operation seven years after the previous compendium shows a continued trend toward consolidation. Data is from the Tobacco Directory of the United States and of the World, Thirteenth Edition, 1953-1954 published by Costa’s Directories Company. “The reorganization of the Internal Revenues Services has kept the old districts’ factory numbers. Licenses issued by the new districts have higher numbers.”

    Directories and IRS documents about changes in districts are wanted by the NCM.

MAINE

MASSACHUSETTS

CONNECTICUT

RHODE ISLAND

NEW YORK

    1st    

    2nd   New York City

    12th  

    23rd  

NEW JERSEY   

    1st   

    5th    Newark

PENNSYLVANIA

    1st    Philadelphia

    12th  

    23rd  

MARYLAND

DELAWARE

WEST VIRGINIA

VIRGINIA

NORTH CAROLINA

SOUTH CAROLINA

ALABAMA

TEXAS

    1st  

    2nd  

GEORGIA

LOUISIANA

FLORIDA

KENTUCKY

TENNESSEE

MISSOURI

    1st    St. Louis

    6th    Kansas City

OHIO

    10th  

    11th  

    18th  

MICHIGAN

WISCONSIN

MINNESOTA

INDIANA

ILLINOIS

    1st    Chicago

    8th  

IOWA

NEBRASKA

KANSAS

COLORADO

WYOMING

MONTANA

CALIFORNIA

    1st    San Francisco

    6th  

NEVADA

OREGON

WASHINGTON


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