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Commissioner and the Secretary of the Treasury, 1791-1862; records, including assessment lists, relating to the collection of U. S. direct taxes in Pennsylvania during hostilities with France, 17981803, and the War of 1812; and records of taxes levied on carriages, whiskey, and stills in Pennsylvania, 1793-1802. The early correspondence, much of which is with Federal revenue supervisors in the States, concerns taxes on carriages, window glass, snuff, auction sales, household furniture, watches, distilled spirits, and the Whiskey Rebellion of 1794. Letters dated after 1817 are concerned largely with outstanding taxes and collectors' unsettled accounts. A few relate to public lands, Indians, and the public debt.

For the period since the Civil War these include annual reports of the Commissioner of Internal Revenue, 1874 and 1886-1900; letters and telegrams sent by the Commissioner to assessors, collectors, public officials, banks, and private individuals, with registers, 1862-1915; registers of letters received, with fragmentary series of the letters received, 1862-95 and 1907-10; circular letters, 1893-1929; letters sent by the Miscellaneous Division, 1892-1916, Assessment Division, 1870-1917, Chief Clerk, 190817, Division of Accounting and Statistics, 1887-98 and 1911-17, and Customs Division, 1913; general correspondence of the Prohibition unit, 1918-25; and correspondence of the Industrial Alcohol Division, relating to basic permits, 192634.

Also included are assessment lists, 1862-73; assessment lists for individual taxpayers, 1874-1910 and 1914-15, and for corporations, 1910-15. There are copies retained from the collection districts of Massachusetts, 1911-17, and Connecticut, 1910-17 (in FRC Boston); Buffalo, 1862-1917, Syracuse, 1883-1917, Albany, 1910-17, Lower Manhattan, 1910-17, and Newark, 1917 (in FRC New York City); Alabama, 1910-17, Florida, 1917, Geor

gia, 1913-17, and Mississippi, 1915-17; North Carolina, 1914-17, South Carolina 1866-1917, and Tennessee, 1910-17 (in FRC Atlanta); Detroit, 1870-1917 (in FRC Chicago); Nebraska, 1906-17, Iowa, 1873-1917, Minnesota, 1866-1917, and South Dakota, 1915-17 (in FRC Kansas City); Colorado, 1873-1917, Wyoming, 1874-79, and New Mexico, 1885-1917 (in FRC Denver); San Francisco, 1909-12 and 1914-17, and Honolulu, 1910-17 (in FRC San Francisco); and Montana, 1897-1917, Oregon, 1910-16, and Washington, 1909-17 (in FRC Seattle).

There are lists of special returns and penalties, 1862-70; records of taxes on bank dividends, 1863-66, and bonds and dividends of railroad and canal companies, 1863-73; abstracts of tax collections by taxes and States, 1869-1940; a record of abatement claims rejected and allowed, 1864-1911; lists of unassessed penalties, 1866-67; reports of U.S. attorneys on actions concerning taxes, 187192; a record of tax suits, 1871-92 and 1900-1911; compromise dockets, 18661912, with an index to deposits of offers of compromise, 1882-95 and 1907-10; a record of taxes collected and refunded, 1862-1915, and of depreciation allowances for mining companies, 1917-29; appointment registers of collectors and assessors, 1862-73; copies of assignments of storekeepers, 1898-1910; lists of Bureau employees, 1872-92; identification cards, with photographs, of Prohibition agents, 1921-25; and a record set of the publication Internal Revenue Record and Journal, 1866-97.

RECORDS OF DIRECT TAX COMMISSIONS OR RELATING TO DIRECT TAXES. 1863-98. 47 lin. ft.

These comprise chiefly minutes and correspondence of commissioners; tax sale certificates, including certificates for land sold in South Carolina to heads of black families; claims for surplus proceeds from land sales; applications to redeem land; receipts for direct taxes;

and records of land surveys, with related maps. There are records for the Colorado Territory, District of Columbia, Alabama, Arkansas, Florida, Louisiana, Mississippi, North and South Carolina, Tennessee, Texas, and Virginia. Some letters sent by the Commissioner relating to collection of direct taxes in rebellious States were interfiled with these records.

RECORDS OF THE COLLECTOR
AND ASSESSOR OF INTERNAL
REVENUE FOR THE 4TH
DISTRICT [MARSHALL], TEX.
1866-89. 4 lin. ft.

These comprise assessment lists for the 5th division, 1866-67, tax returns, 1866-70, and correspondence of the collector, 1885-89.

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Records of the Collector of Internal Revenue, Charleston, S.C., comprising chiefly land survey maps and field notebooks of areas in St. Helena's and St. Luke's Parishes, S.C., and in the cities of Port Royal and Beaufort, 1862-89. Also included is an annotated photostat of a 1912 Corps of Engineers topographic quadrangle.

Microfilm Publications: Letters Sent by the Commissioners of the Revenue and the Revenue Office, 1792-1807, M414, 3 rolls, DP; U.S. Direct Tax of 1798: Tax Lists for the State of Pennsylvania, M372, 24 rolls, DP; Corporation Assessment Lists, 1909-1915, M667, 82 rolls, DP; and Internal Revenue Assessment Lists, 1862-66, for the following States: Alabama, M754, 6 rolls, DP; Arkansas, M755, 2 rolls, DP; California, M756, 33 rolls, DP; Colorado, M757, 3 rolls, DP; Connecticut, M758, 23 rolls, DP; Delaware, M759, 8 rolls, DP; District of Columbia, M760, 3 rolls, DP; Florida, M761, 1 roll, DP; Georgia, M762, 8 rolls, DP; Idaho, M763, 1 roll, DP; Illinois, M764, 63 rolls, DP; and Indiana, M766, 42 rolls.

Discontinued Agencies

RECORDS OF CIVIL WAR SPECIAL AGENCIES OF THE TREASURY DEPARTMENT (RECORD GROUP 366)

The Civil War Special Agencies of the Treasury Department were established under an act of July 13, 1861, to regulate trade in the insurgent areas of the South controlled by the U.S. military and in adjacent areas of loyal States. Special agents were first appointed by the Secretary of the Treasury to enforce this law at places where there were no customs officers, but between 1863 and 1864 a system of Special Agencies having geographical jurisdictions was established. Until the Supervising Special Agent of the First Special Agency was designated as General Agent on July 30, 1864, the Commissioner of Customs exercised some supervision over the Agencies,

kept accounts of captured and abandoned property and of commercial intercourse in rebellious States, and audited and settled agents' accounts. An act of July 2, 1864, authorized the Secretary also to appoint purchasing agents.

Special agents issued "authorities" for merchandise transported to or from restricted areas; collected and received captured, abandoned, and confiscable property within their agencies and from military and naval personnel; and were responsible for the employment and welfare of freedmen until the creation of the Bureau of Refugees, Freedmen, and Abandoned Lands (see RG 105). Purchasing agents bought for the United

States products of insurgent States. Special Agencies ceased to function soon after June 1865 when the Secretaryacting on a Presidential order that ended restrictions on commerce in the Southrescinded Treasury regulations governing captured and abandoned property. Duties of the purchasing agents were terminated at about the same time.

Closely related records are those relating to restricted commercial intercourse and to captured and abandoned property, and the Southern Claims Commission-all among general records of the Department of the Treasury (see RG 56); correspondence relating to captured and abandoned property, special agents' accounts, and allowed southern claims among records of the U.S. General Accounting Office (see RG 217); and among disallowed southern southern claims records of the U.S. House of Representatives (see RG 233).

There are 180 cubic feet of records dated between 1861 and 1866 in this record group.

RECORDS. 1861-66. 216 lin. ft.

Included are records of the Agencies; the General Agent, who eventually supervised the nine Special Agencies; and the purchasing agents, including general correspondence; letter books; daybooks; cashbooks; ledgers; registers of "authorities" for establishing supply and trade stores; applications for "authorities" to engage in commerce and transportation, with bonds and oaths of loyalty; manifests of river steamers; abstracts of customhouse transactions and internal and coastwise commerce; records relating to captured, abandoned, and confiscable property that include monthly returns of property received and collected, libels concerning land seizures, leases for dwellings and lands, and statements of auctioned property; records relating to the purchase, sale, and shipment of cotton; and records concerning the administration of regulations relating to the employment and general welfare of freedmen.

RECORDS OF THE OFFICE OF FOREIGN ASSETS CONTROL (RECORD GROUP 265)

The Foreign Funds Control, a predecessor of the Office of Foreign Assets Control, was established in the Office of the Secretary of the Treasury in April 1940 to administer functions assigned to the Secretary by Executive Order 8389 under authority of the Trading With the Enemy Act, as amended. Through a system of licenses, rulings, and other "freezing" regulations, the Control, which had bureau status after September 1942, functioned as part of the Government's financial warfare program to prevent enemy-dominated countries or their nationals from using frozen assets. It administered import controls over enemy assets and wartime restrictions on trade with the enemy, participated in administering the "Proclaimed List of Certain Blocked Nationals," and

took censuses of foreign-owned assets in the United States and Americanowned assets abroad. Control activities were transferred in 1947 to the Treasury Department Office of International Finance. In 1948 activities relating to blocked foreign funds were transferred to the Office of Alien Property, Department of Justice.

A Treasury Department order of December 1950 established a new foreign funds control unit, the Division of Foreign Assets Control of the Office of International Finance, to administer controls over the assets of China and North Korea frozen after Chinese intervention in Korea and certain regulations and orders issued under the amended Trading With the Enemy Act. The Office of Foreign Assets Control was

established as a separate office under the Assistant Secretary for International Affairs by a Treasury Department order of October 15, 1962. The Office administers the foreign assets control program and Cuban assets control regulations, which block Communist Chinese, North Korean, North Vietnamese, and Cuban assets in the United States and prohibit unlicensed trade and financial transactions on behalf of those countries. There are 461 cubic feet of records (in WNRC) dated between 1943 and 1945 in this record group.

RECORDS. 1943-45. 532 lin. ft.

These consist chiefly of Form TFR 500 census schedules of property in foreign countries owned on May 31, 1943, by persons and organizations subject to the jurisdiction of the United States or its territories and possessions, including summary reports, detailed property reports, and reports of interests in primary allied organizations submitted by individuals; by corporations or other organizations; by executors, administrators, or trustees; and by custodians or

nominees who held property for persons not subject to U.S. jurisdictions. Also included are indexes to the names of U.S. corporations filing such schedules that had subsidiaries in foreign countries.

See Treasury Department bulletin Census of American-Owned Assets in Foreign Countries (1947) for an analysis of data in Forms TFR 500.

SPECIFIC RESTRICTIONS

Records: Form TFR 500 census schedules of property in foreign countries owned on May 31, 1943, by persons and organizations subject to the jurisIdiction of the United States or its territories and possessions, and indexes to names of U. S. corporations filing such schedules that had subsidiaries in foreign countries. Restrictions: These records may not be examined by or copies of or information from them provided to any person except upon the written authorization of the Secretary of the Treasury or his delegate.

Specified by: Secretary of the Treasury.

General

DEPARTMENT OF DEFENSE

RECORDS OF THE

OFFICE OF THE SECRETARY OF DEFENSE (RECORD GROUP 330)

The Office of the Secretary of Defense, created in 1947 to head the National Military Establishment, later renamed the Department of Defense (DOD), is responsible for providing for the security of the United States by integrating policies and procedures for Government departments, agencies, and functions relating to national security. Subordinate offices were created to carry out activities relating to engineering, international security affairs, legal and legislative matters, manpower and personnel, health and medical activities, public information, real estate and construction, and atomic energy. In 1949 three Assistant Secretaries of Defense were authorized, and in 1952 the Joint Secretaries Group was established to advise the Secretary on matters of broad policy covering DOD administration and operation. Reorganization Plan No. 6 of 1953 abolished various offices, including the Munitions Board and the Research and Development Board, and provided for six additional Assistant Secretaries and the General Counsel. This record group includes records of some boards and committees that existed before the Office was established. The records of some offices under the direction of the Secretary of Defense have been established as separate record groups, including the U.S. Joint Chiefs of Staff (see RG 218) and the Defense Atomic Support Agency (see RG 374).

There are 2,914 cubic feet of records dated between 1940 and 1961 in this record group.

GENERAL RECORDS. 1941-55. 459 lin. ft. and 6 rolls of microfilm.

These consist primarily of central files, 1947-53, with indexes, maintained by the Correspondence Control Section, Assistant Secretary of Defense, Administration. They include reports, directives and other issuances, and correspondence relating to organization and administration, DOD general policies and programs, and the exercise of authority and control over its departments and agencies, including the supervision of budgetary programs. Other records of the Office include transcripts of hearings of the House Armed Services Committee, August-October 1949, Executive Office correspondence, 194650, messages, 1950-51, microfilm copies (6 rolls) of speeches and testimonies of Secretaries of the Army and Defense, 1945-53, aircraft procurement reports, 1948-51, naval combat narratives, 194145, Service Academy Board records, 1949, Air Coordinating Committee minutes, 1949-50, Armed Forces Medical Advisory Committee minutes, 1948-50, and records of special assistants to the Secretary of Defense, relating to topics such as budget, plans and organization,

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