U.S. Tax Districts  1862 to 1962

The tax Collector Cometh

A Cigar History Museum Exclusive 

© Tony Hyman, All rights reserved



Uploaded  November 6, 2009

1881 added: September 23, 2010

1905 collectors added April 13, 2012

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.

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 the 1st Federal Tax Districts were discovered when a handful of weekly 1866 newsletters about US Tax laws and cases were sold on Canadian eBay a few years ago. One issue contained half the list of Districts with Part II in places unknown. The resulting search ended in an helpful Hawaiian law library. The full list is reprinted here for the first time.

         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”). Fewer laws and taxes meant fewer tax offices.

        As time progressed, better transportation, communication, mail and express services continually lessoned the need for districts. Tighter and more demanding and efficient regulation of those two industries reduced the need for personal local offices. Of these 160+ tax districts, more than 100 were closed by the 1950s.

        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 are others from 1881, 1886, 1893, 1905, 1930, 1936, 1942, 1946 and 1953, based on Trade Directories and other publications produced by the government or within the tobacco industry.


        Hyman’s Cigar History Museum eagerly seeks any Tobacco Trade Directories prior to 1960 and will pay premium prices for them. Directories from 1910 to 1930 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.

        A great deal of consolidation left many states with only one tax district, printed on boxes as “District of (state),” etc. Directories and IRS documents about changes in districts or regulations are wanted. Please.

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: Edgar Crossman


MASSACHUSETTS

-  Boston: J.D. Gill


CONNECTICUT & RHODE ISLAND

-  Hartford: W. Frank Kinney


NEW YORK

1st    Brooklyn: Edward B. Jordan

2nd    New York: Charles Anderson

3rd    New York: Ferdinand Eidman

14th    Albany: John G. Ward

21st    Syracuse: Peter E. Garlick

28th    Rochester: Archie Sanders


NEW JERSEY   

1st    Camden: Isaac Moffet

5th    Newark: H.C.H. Herold


PENNSYLVANIA

1st    Philadelphia: William McCord

9th    Lancaster: H.L. Hershey

12th    Scranton: T.F. Penman

23rd    Pittsburg: David B. Heiner


MARYLAND, DELAWARE & DC

-  Baltimore: P.L. Goldsborough


WEST VIRGINIA

-  Parkersburgh: W.E. Glasscock


VIRGINIA

2nd    Richmond: Asa Rogers

6th    Alexandria: L.P. Summers


NORTH CAROLINA

4th    Raleigh: E.C. Duncan

5th    Asheville: H.S.Harkins


SOUTH CAROLINA

  1. - Columbia: M.J. Jenkins


ALABAMA

-  Birmingham: Joseph Thompson

TEXAS

3rd    Austin: W. Flanagan

4th    Dallas: P.B. Hunt


GEORGIA

-  Atlanta: H.A. Rucker


LOUISIANA & MISSISSIPPI

-  New Orleans: William E. Howell


ARKANSAS

-  Little Rock: Frank W. Tucker


FLORIDA

-  Jacksonville: Joseph E. Lee


KENTUCKY

2nd    Owensboro: E.T. Franks

5th    Louisville: J.A. Craft

6th    Covington: George W. Lieberth

7th    Lexington: S.J. Roberts

8th    Danville: James Denton


TENNESSEE

2nd    Bristol: Edward B. Butler

5th    Nashville: E. Coldwell


MISSOURI

1st    St. Louis: Ben Westhus

6th    Kansas City: Chas. W. Roberts


OHIO

1st    Cincinnati: Bernhard Bettmann

10th    Toledo: George P. Waldorf

11th    Chillicothe: R.W. Manley

18th    Cleveland: Frank McCord


MICHIGAN

1st    Detroit: David Meginnity

4th    Grand Rapids: S.M. Lemon


WISCONSIN

1st    Milwaukee: Henry Fink

2nd    Madison: James G. Monahan

MINNESOTA

-  St. Paul: F. von Baumbach


INDIANA

6th    Lawrenceburgh: A.E. Nowlin

7th    Terre Haute: John R. Bonnell


ILLINOIS

1st    Chicago: Henry L. Hertz

5th    Peoria: P.G. Rennick

8th    Springfield: Frank L. Smith

13th    East St. Louis: W.S. Louden


IOWA

3rd    Dubuque: A.C. Smith

4th    Burlington: Harry O. Weaver


NEBRASKA & DAKOTAS

-  Omaha: E.B. Stephenson


NORTH & SOUTH DAKOTA

-  Aberdeen: Herman Ellerman


KANSAS & INDIAN TERRITORY

-  Leavenworth: J.M. Simpson


COLORADO & WYOMING

-  Denver: F.W. Howbert


MONTANA, IDAHO & UTAH

-  Salt Lake City: E.H. Callister


NEW MEXICO & ARIZONA

-  Santa Fe: A.L. Morrison


CALIFORNIA & NEVADA

1st    San Francisco: J.C. Lynch

4th    Sacramento: H.C. Bell


OREGON

-  Portland: D.M. Dunne


WASHINGTON & ALASKA

-  Tacoma: Benjamin Crocker


HAWAII

-  Honolulu: Roy H. Chamberlain


I.R.S. Tax Districts Extant in 1930

        There is a 25 year information gap, during which two modifications of tax districts took place twice. Districts were consolidated, and those which included two states 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

MAINE

-    Ellsworth


CONNECTICUT

1st    Rockville-Hartford

2nd    Clinton-New Haven


MASSACHUSETTS

3rd    Boston-Boston

5th    Newburyport-Salem

10th  Pittsfield-North Adams


RHODE ISLAND

-    Unreported


NEW HAMPSHIRE

-    Unreported


VERMONT

-    Unreported


NEW YORK

1st    Roslyn-Long Island City

2nd    Brooklyn-Brooklyn

3rd    Brooklyn-Brooklyn

11th    Cochecton-Middletown

12th    Poughkeepsie-Kinderhook

14th    Albany-Albany

15th    Troy-Troy

21st    Rome-Utica

24th    Lyons-Port Byron

26th    Ithaca-Binghampton

28th    Medina-Rochester

30th    Buffalo-Buffalo


NEW JERSEY   

1st    Bridgeton-Salem

3rd    Hackettstown-Plainfield

5th    Newark-Jersey City


PENNSYLVANIA

1st    Philadelphia-Philadelphia

8th    Reading-Reading

9th    Lancaster-Lancaster

12th    Montrose-Scranton

14th    Middletown-Mifflinsburg

16th    Gettysburgh-Somerset

19th    Curwensville-Erie

20th    Meadville-Franklin

22nd    Pittsburgh-Pittsburgh

23rd    Freeport-Alleghany


DISTRICT OF COLUMBIA   

1st    Washington-Washington


DELAWARE

-    Wilmington


MARYLAND

3rd    Unreported

4th    Unreported


WEST VIRGINIA

1st    Parkersburgh-Wheeling

2nd    New Creek Station-            Morgantown


VIRGINIA

2nd    Lynchburg-Harrisonburg

3rd    Alexandria-Alexandria

4th    Norfolk-Manchester

5th    Unreported

6th    Unreported

NORTH CAROLINA

2nd    Beaufort-Wilmington

4th    Chapel Hill-Warrenton

5th    Greensboro-Greensboro

6th    Salisbury-Salisbury


SOUTH CAROLINA

-    Unreported


ALABAMA

1st    Mobile-Mobile

2nd    Selma-Montgomery


MISSISSIPPI

-    Unreported


ARKANSAS

  1. -   Unreported


LOUISIANA

-    Unreported


TEXAS

1st    Galveston-Galveston

3rd    Austin-Austin

4th    Marshall-Marshall


GEORGIA

2nd    Columbus-Macon

3rd    Savannah-Augusta


FLORIDA

  1. -   Unreported


KENTUCKY

2nd    Owensboro-Owensboro

5th    Lexington-Lexington

6th    Maysville-Covington

7th    Somerset-Richmond

8th    Mt. Sterling-Mt. Sterling

9th    Louisville-Louisville


TENNESSEE

2nd    Clinton

5th    Nashville-Nashville

8th    Memphis-Memphis


MISSOURI

1st    St.Louis-St. Louis

2nd    Washington-Washington

4th    Louisiana-Troy

5th    Sedalia-Sringfield

6th    Kansas City-St. Joseph


OHIO

1st    Cincinnati-Cincinnati

3rd    Dayton-Dayton

4th    Piqua-Urbana

6th    Ripley-Wilmington

7th    Spring Valley-Columbus

10th    Toledo-Toledo

11th    Portsmouth-Ironton

15th    Marietta-Athens

18th    Cleveland-Cleveland


MICHIGAN

1st    Detroit-Detroit

3rd    Lansing-Marshall

4th    Ionia-Grand Rapids

6th    Vassar-Flint


WISCONSIN

1st    Milwaukee-Milwaukee

2nd    Madison-Madison

3rd    Prairie du Chien-Albany

6th    Prescott-Sparta

INDIANA

1st    Vincennes-Vincennes

4th    Brookville-Lawrenceburg

6th    Indianapolis-Indianapolis

7th    Terre Haute-Terre Haute

10th    Gashen-Fort Wayne

11th    Pendelton-Noblesville


ILLINOIS

1st    Chicago-Chicago

2nd    Rockford-Rockford

3rd    Prophetstown-Oregon

4th    Qulney-Qulney

5th    Oneida-Princeton

7th    Charleston-Danville

8th    Springfield-Lincoln

13th    DaQuoin-Cairo


IOWA

2nd    Muscaline-Davenport

3rd    Dubuque-Dubuque

4th    Toledo-Ottumwa

5th    Adel-Des Moines


MINNESOTA

1st    Mantorville-La Crescent

2nd    St. Paul-Anoka


KANSAS

-    Unreported


NEBRASKA

-    Unreported


CALIFORNIA

1st    San Francisco-San Francisco

4th    Sacramento-Sacramento


OREGON

-    Portland-Portland


WASHINGTON TERRITORY

-    Unreported


IDAHO

-    Unreported


MONTANA

-    Unreported


DAKOTA TERRITORY

  1. -   Unreported


NEW MEXICO TERRITORY

  1. --    Unreported


ARIZONA TERRITORY

  1. -   Unreported


UTAH TERRITORY

-    Salt Lake City-Salt Lake City


WYOMING

-    Unreported


COLORADO TERRITORY

-    Denver-Denver


NEVADA TERRITORY

-    Unreported



Tax Districts Remaining in 1881

       This rare list of Federal Tax Districts still operating 15 years after the Civil War came from Report of the Commissioner of Internal Revenue for the Fiscal Year Ended June 30, 1881. Published by The Treasury Department and printed by the Government Printing Office, Washington, D.C. Locations of the collectors and Assessors are not given in the 1881 Report so those in the 1866 document remain listed here. Directories, Reports and other IRS documents about changes in districts or regulations are wanted. Please.





 
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