ARCHIVAL RESEARCH PROJECT  OUTHOUSEPATROL.COM  2010-2018

FROM RECORDS OF THE DEPARTMENT OF INTERNAL REVENUE 1865

IDAHO TERRITORY CENSUS OF ALL BUSINESSES OPERATING IN 1865

APOTHECARIES            17 

BREWERS                      13

CANALS  (July)               9 

EATING HOUSES         42

HOTEL                            60

LIVERY                            30

SALOONS                      264

WHOLESALE LIQUOR  38

 

TERRITORY OF IDAHO TAX ASSESSMENT LISTS

The Internal Revenue Act of July 1, 1862 was intended “to provide Internal Revenue to support the
Government and to pay Interest on the Public Debt.” This was the first income tax actually levied directly by the
Federal government on individual incomes by residents of the United States. Monthly specific and ad valorem (a
percentage of the market value) duties were placed on manufacturers, articles, and products ranging from ale to zinc.
Monthly taxes were levied on the gross receipts of transportation companies; on interest paid on bonds; on surplus
funds accumulated by financial institutions and on sales of slaughtered cattle, hogs, and sheep. Gross receipts from
newspaper advertisements were subject to a quarterly tax. Annual licenses were required for all trades and
occupations: bankers, auctioneers, wholesale and retail dealers, including wholesale and retail liquor dealers, pawnbrokers, distillers, brewers, brokers,
tobacconists, jugglers (“Every person who performs by sleight of hand shall be regarded as a juggler under this act, Also taxed were 
confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soap makers, coal-oil distillers
peddlers, apothecaries, photographers, lawyers, and physicians. Peddlers were classified based on the number of
horses used to pull their carts. Hotels, inns, and taverns were classified according to the annual rent or estimated rent
from a first-class establishment with a yearly rental of $10,000 to an eighth-class hotel with a yearly rental of less than
$100, and charged license fees of from $200 to $5 accordingly. Eating-houses paid $10 per year for a license, theater
$100, and circuses $50. Bowling alleys and billiard rooms paid according to the number of alleys or tables belonging
to or used in the building to be licensed . Stamp duties were imposed on legal and business
documents and on medicines, playing cards, and cosmetics. Annual duties were placed on carriages, yachts, gold 
watches, jewelry, and gold and silver plate.

We have  more than 11,000 names and locations of hotel operators,                   wholesale liquor dealers, livery stables, apothecaries, and eating houses. California,Idaho, Iowa, Montana and Nevada records were logged from archived records between 2010 and 2018.

Montana Territorial license (based on IRS records but most businesses were taxed by the quarter not annual like the  federal laws) records revealed the names of more the 4,700 business owners covering the years 1865-1888. We have names of more that 2,600 businesses  in 11 counties in the major California gold regions. Research is continuing in Idaho, Iowa, and Nevada.                                                                                                                                                                                                                                                        Our original research below shows names and occupations in the year of  1865 for  residents of the placer camp of Buena Vista, it was located across Elk Creek from Idaho City. Long gone…washed away by extensive placer mining operations

Download:  IDAHO IRS ASSESSMENTS 1865 Boise County BUENA VISTA

Location Date Name Business Rate Of Tax Fee
BUENA VISTA May-65 GANS & HUMBLE BREWER 25 25
BUENA VISTA May-65 ALLEN HENRY EATING HOUSE 10 10
BUENA VISTA May-65 COOPER M EATING HOUSE 10 10
BUENA VISTA May-65 COWERS SAMUEL EATING HOUSE 10 10
BUENA VISTA May-65 FIELDS MRS E A EATING HOUSE 10 10.84
BUENA VISTA May-65 FISHER ALBERT EATING HOUSE 10 10
BUENA VISTA May-65 HULSER SAMUEL EATING HOUSE 10 10
BUENA VISTA May-65 LUND BROTHERS EATING HOUSE 10 10
BUENA VISTA May-65 MARTIN B L EATING HOUSE 10 10
BUENA VISTA May-65 SAMPSON JAMES EATING HOUSE 10 10
BUENA VISTA May-65 WALTER CHARLES EATING HOUSE 10 10
BUENA VISTA May-65 CARPENTER JOHN LIVERY 10 10
BUENA VISTA May-65 CANNELL JAMES SALOON 25 25
BUENA VISTA May-65 CLEMENT WILLIAM SALOON 25 25
BUENA VISTA May-65 DEATH S R SALOON 25 25
BUENA VISTA May-65 DOUGLAS & FLARNIS SALOON 25 25
BUENA VISTA May-65 DUKE & WEBSTER SALOON 25 25
BUENA VISTA May-65 FISHER ALBERT SALOON 25 25
BUENA VISTA May-65 HODGDON SALOON 25 25
BUENA VISTA May-65 HOOK J SALOON 25 22.92
BUENA VISTA May-65 KELLY & MAHONEY  SALOON 25 25
BUENA VISTA May-65 MYERS E SALOON 25 25
BUENA VISTA May-65 NEUGUS THOMAS SALOON 25 25
BUENA VISTA May-65 O’NEIL ROBERT  SALOON 25 25
BUENA VISTA May-65 ORICK & HOLT  SALOON 25 25
BUENA VISTA May-65 RATHBURN  SALOON 25 25
BUENA VISTA May-65 SWICK JOHN SALOON 25 25
BUENA VISTA May-65 TURNER ROBERT SALOON 25 25
BUENA VISTA May-65 WALTER CHARLES SALOON 25 25

IDAHO IRS ASSESSMENTS 1865 Boise County BUENA VISTA