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
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
- 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
- Unreported
LOUISIANA
- Unreported
TEXAS
1st Galveston-Galveston
3rd Austin-Austin
4th Marshall-Marshall
GEORGIA
2nd Columbus-Macon
3rd Savannah-Augusta
FLORIDA
- 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
- Unreported
NEW MEXICO TERRITORY
-- Unreported
ARIZONA TERRITORY
- 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.