Still excessively hot. This is the 3rd day since Bill commenced about oats. Has only cut one hand and gets on slowly. – – Mrs. Crow came on Mrs. Lipscomb’s account and carried her a bushel of corn and one doz. herrings, for which she promised to settle as soon as she can. – – Bill walked to the C. H. after dinner to enquire about the tax gatherer, who is expected there.1 – – Had a very pretty rain in his absence. Minerva, whom Ju had sent to borrow a peck of flour, was detained several times on account of it. – – Dandridge has been here several days sick. Martha is on a visit to see him. – – I cut off the skirt of Pigeo’s dress and commenced making it this evening. She and Nan are very much pleased with the dresses I purchased for them yesterday. Zac attended school today for the first time this week. Has not returned tonight, prevented by the rain I imagine.
- This “tax gatherer” would certainly be an agent of the federal government collecting taxes levied by an 1862 act of Congress. That act created income and other taxes on individuals which were used to finance federal expenses associated with the Civil War. Individuals in areas of the southern Confederacy became liable for these taxes soon after Union troops gained control. Not surprisingly, after the war these taxes became politically controversial, north and south. Eventually most of these taxes would be repealed and the Supreme Court eventually declared the entire law unconstitutional in 1895. Most of the records concerning the collection of these taxes were destroyed the following year. But not all. Some of the original assessment lists survived and are stored in the National Archives. They since have been microfilmed, digitized, and are available to the public. Click HERE to see the 1866 excise tax roll for King William that includes Caroline’s assessment. (back)