Annual Internal Revenue Assessments 1864 Clayton co. Iowa Collection District #3, Division #14 Orlando McCraney, Asst. Assessor Surnames H-M |
| Page 5 (continued) | |||||||
| Ln# | Date | Name | Location | Article or Occupation & Valuation | Tax Rate | Class A, B or C | Amount of Tax |
| 11 | Jun 7 | Haefner, G. | Giard Tp. | Retail Dealer | B | 10.00 | |
| 12 | Jun 7 | Humphreys, M. | Giard Tp. | Retail Liquor Dealer | B | 20.00 | |
| 13 | Jun 7 | Hardin, W. H. | McGregor | Hotel 5th Class | B | 25.00 | |
| 14 | Jun 7 | Hulison, O. | McGregor | Broker | B | 50.00 | |
| 15 | Jun 7 | Hills, W. H. H. | McGregor | Retail Liquor Dealer | B | ||
| 16 | Jun 7 | Hills, W. H. H. | McGregor | Retail Dealers | B | ||
| 17 | Jun 7 | Hills, W. H. H. | McGregor | Wholesale Liquor Dealers | B | 55.00 | |
| 18 | Jun 7 | Hankee & Benton | McGregor | Wholesale Liquor Dealers | B | ||
| 19 | Jun 7 | Hankee & Benton | McGregor | Retail Liquor Dealers | B | ||
| 20 | Jun 7 | Hankee & Benton | McGregor | Retail Dealers | B | 55.00 | |
| 21 | Jun 15 | Helwig, John | McGregor | Manufacturers | B | 10.00 | |
| 22 | Jun 15 | Hunt, C. H. | McGregor | Dentist | B | 10.00 | |
| 23 | Jun 15 | Haight, J.H. | McGregor | Retail Dealer | B | 10.00 | |
| 24 | Jun 15 | Hopkins, H. C. | McGregor | Manufacturer | B | ||
| 25 | Jun 15 | Hopkins, H. C. | McGregor | Pedlar 2nd Class | B | ||
| 26 | Jun 15 | Hopkins, H. C. | McGregor | Retail Dealer | B | 35.00 | |
| 27 | Jun 4 | Hall, G. W. | Madison, Wis. | Exhibition | B | 10.00 | |
| 28 | Mar 21 | Hobbs & L. B. | McGregor | Dentist | B | 10.00 | |
| 29 | Mar 21 | Hoyt & Burdick | McGregor | Wholesale Dealers | B | 25.00 | |
| 30 | Mar 21 | Huntington, T. | McGregor | Retail Dealer | B | 10.00 | |
| 31 | Mar 31 | Hill, O. J. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 32 | Apr 5 | Halgen, T. N. | Hardin | Hotel 7th Class | B | 10.00 | |
| 33 | Apr 12 | Hamilton, Horace | National | Physician | B | 10.00 | |
| 34 | Apr 15 | Hammersburgh & Bro | McGregor | Wholesale Dealers | B | 50.00 | |
| 35 | Apr 15 | Hicheck, George | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 36 | Apr 15 | Hollingsworth, O. | Farmersburg | Physician | B | 10.00 | |
| 37 | Apr 15 | Haven, Isaac | Farmersburg | Income (313.00) | 3% | A | 9.39 |
| 38 | Apr 15 | Haugh, Henry C. | McGregor | Income (1577.00) | 3% | A | 47.31 |
| 39 | Apr 30 | Hutchison, Olly | McGregor | Income (400.00) | 3% | A | 12.00 |
| 40 | May 1 | Henke, Fred | McGregor | Income (260.00) | 3% | A | 7.80 |
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| Ln# | Date | Name | Location | Article or Occupation & Valuation | Tax Rate | Class A, B or C | Amount of Tax |
| 2 | May 3 | Henke, Ludwick | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 3 | May 3 | Hinde, Walter | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 4 | May 3 | Hand, John | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 5 | May 3 | Hopper, Daniel | Monona | Retail Liquor Dealer | B | 20.00 | |
| 6 | May 6 | Healand, R.C. | McGregor | Retail Dealer | B | 10.00 | |
| 7 | May 6 | Hodges, I. B. & Bro | Clayton | Retail Dealer | B | 10.00 | |
| 8 | May 6 | Hagenwick, C.W. | Garnavillo | Retail Dealer | B | ||
| 9 | May 6 | Hagenwick, C.W. | Garnavillo | Retail Liquor Dealer | B | 30.00 | |
| 10 | May 6 | Heal, William | Garnavillo | Retail Liquor Dealer | B | 20.00 | |
| 11 | May 6 | Hagenwick, I.M. | Cass | Retail Liquor Dealer | B | 20.00 | |
| 12 | May 7 | Hunting, W. S. | McGregor | Income (300.00) | 3% | A | 9.00 |
| 13 | May 7 | Hagenwick, I.L. | Clayton Centre | Retail Liquor Dealer | B | ||
| 14 | May 7 | Hagenwick, I.L. | Clayton Centre | Retail Dealer | B | 30.00 | |
| 15 | May 7 | Hopkins, H. C. | McGregor | Income (235.00) | 3% | A | 7.05 |
| 16 | May 30 | Hammersburgh & Bro. | McGregor | Manufacturer | B | 10.00 | |
| 17 | May 30 | Hagenwick, I.L. | Clayton Centre | Income (150.00) | 3% | A | 4.50 |
| 18 | Jun 7 | Iowa Railway Con. Co. | McGregor | Contractors | B | 25.00 | |
| 19 | May 1 | Isaac, L. | McGregor | Wholesale Liquor Dealer | B | ||
| 20 | May 1 | Isaac, L. | McGregor | Retail Liquor Dealer | B | 45.00 | |
| 21 | Mar 19 | Ingersall & McGuire | McGregor | Pedlar 2nd Class | B | 15.00 | |
| 22 | May 1 | Isaac, L. | McGregor | Retail Dealer | B | 10.00 | |
| 23 | May 1 | Johns, William | McGregor | Manufacturer | B | 10.00 | |
| 24 | May 21 | Jack, James | McGregor | Pedlar 2nd Class | B | 15.00 | |
| 25 | May 21 | Jones, James | Farmersburg | Income (247.00) | 3% | A | 7.41 |
| 26 | May 21 | John, William | McGregor | Retail Dealer | B | 10.00 | |
| 27 | Apr 28 | Jacobia, John | McGregor | Income (450.00) | 3% | A | 13.50 |
| 28 | Apr 28 | Janett, C. R. | McGregor | Income (400.00) | 3% | A | 12.00 |
| 29 | Apr 28 | Jacobia, David | McGregor | Income (529.00) | 3% | A | 15.87 |
| 30 | May 6 | Jerome, I. G. | Clayton | Retail Dealer | B | 10.00 | |
| 31 | May 6 | Janett, C. R. | Clayton | Retail Dealer | B | 10.00 | |
| 32 | Mar 15 | Kurz & Miller | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 33 | Mar 15 | Krichs, Maria | McGregor | Retail Dealer | B | 10.00 | |
| 34 | Mar 15 | Kenyen, B.A. | McGregor | Photographer | B | 25.00 | |
| 35 | Mar 15 | Kohn, Abraham | McGregor | Retail Dealer | B | 10.00 | |
| 36 | Mar 15 | Koss, William | McGregor | Retail Dealer | B | 10.00 | |
| 37 | Mar 15 | Koss, William | McGregor | Manufacturer | B | 10.00 | |
| 38 | Mar 15 | Kennedy, H. | McGregor | Retail Dealer | B | 10.00 | |
| 39 | Mar 21 | Knoeble, I.C. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 40 | Apr 6 | Kavening, I. | Springfield | Brewer | B | 25.00 | |
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| Ln# | Date | Name | Location | Article or Occupation & Valuation | Tax Rate | Class A, B or C | Amount of Tax |
| 2 | Apr 6 | King, I. H. | Clayton | Income (121.00) | 3% | A | 3.63 |
| 3 | May 1 | Kellogg, F. | McGregor | Manufacturer | B | 10.00 | |
| 4 | May 1 | Kowering, I. | Springfield | Retail Liquor Dealer | B | 20.00 | |
| 5 | May 3 | Koss, William | McGregor | Income (1200.00) | 3% | A | 36.00 |
| 6 | May 6 | Kelty, Kate | McGregor | Retail Liquor Dealer | B | ||
| 7 | May 6 | Kelty, Kate | McGregor | Hotel Eighth Class | B | 25.00 | |
| 8 | May 6 | Kruger, E.H. | Clayton | Manufacturer | B | 10.00 | |
| 9 | May 6 | Kanemple, C. | Clayton | Manufacturer | B | 10.00 | |
| 10 | May 6 | Kruger, E.H. | Clayton | Retail Dealer | B | 10.00 | |
| 11 | May 15 | King, Robt. | Clayton | Income (288.00) | 3% | A | 8.64 |
| 12 | May 15 | King, R. | Clayton | Income (300.00) | 3% | A | 9.00 |
| 13 | May 15 | Kroegle, Henry | Clayton | Income (523.00) | 3% | A | 15.69 |
| 14 | Jun 3 | Knoeble, I.C. | McGregor | Bowling alley | B | 5.00 | |
| 15 | Jun 7 | Kellogg, F. | McGregor | Peddler 2nd Class | B | ||
| 16 | Jun 7 | Kellogg, F. | McGregor | Peddler 2nd Class | B | 30.00 | |
| 17 | Jun 7 | Kerzman, Ross C. | McGregor | Retail Dealer | B | 10.00 | |
| 18 | Mar 15 | Low, John | McGregor | Physician | B | 10.00 | |
| 19 | Mar 15 | Leffingwell, Doug | McGregor | Lawyer | B | 10.00 | |
| 20 | Mar 15 | Leffingwell, Doug | McGregor | Claim Agent | B | 10.00 | |
| 21 | Mar 16 | Lamper, H. | McGregor | Retail Dealer | B | 10.00 | |
| 22 | Mar 16 | Lamper, H. | McGregor | Manufacturer | B | 10.00 | |
| 23 | Mar 16 | Ludwig, J.C. | McGregor | Physician | B | 10.00 | |
| 24 | Mar 16 | Luthe, Henry | McGregor | Retail Dealer | B | 10.00 | |
| 25 | Mar 21 | Lerry, D.C. | McGregor | Retail Dealer | B | 10.00 | |
| 26 | Mar 21 | Lerry, D.C. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 27 | Mar 21 | Luther, G. R. | McGregor | Retail Dealer | B | 10.00 | |
| 28 | Mar 21 | Liebhair, I.F. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 29 | Mar 21 | Lyons, J. A. | Hardin | Photographer | B | 15.00 | |
| 30 | Apr 30 | Larson, Haus | McGregor | Income (125.00) | 3% | A | 3.75 |
| 31 | May 1 | Lynton, Sweet | Garnavillo | Physician | B | 10.00 | |
| 32 | May 1 | Loun, P.R. | Hardin | Income (314.00) | 3% | A | 9.42 |
| 33 | May 3 | Lyons, A.B. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 34 | May 3 | Lang, P.G. | North McGregor | Retail Liquor Dealer | B | 20.00 | |
| 35 | May 3 | Liebhart, I. F. | McGregor | Wholesale Liquor Dealer | B | 25.00 | |
| 36 | May 3 | Landen, Richard | North McGregor | Retail Liquor Dealer | B | 20.00 | |
| 37 | May 3 | Lampson, S. M. | North McGregor | Income (200.00) | 3% | A | 6.00 |
| 38 | May 7 | Larrebee, Frank | Clayton | Income (856.00) | 3% | A | 25.68 |
| 39 | May 7 | Lorimier, V. D. | Clayton | Retail Dealer | B | 10.00 | |
| 40 | May 7 | Loxd, John | Hardin | Retail Liquor Dealer | B | 20.00 | |
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| Ln# | Date | Name | Location | Article or Occupation & Valuation | Tax Rate | Class A, B or C | Amount of Tax |
| 2 | May 12 | Laging, Fred | Clayton Centre | Stallion, owner of | B | 10.00 | |
| 3 | May 16 | Linton, W.C. | Farmersburg | Income (81.00) | 3% | A | 2.43 |
| 4 | May 16 | Linton, Mrs. M.A. | Garnavillo | 1- 1 Horse Carriage | 1.00 | C | 1.00 |
| 5 | Jun 7 | Lynch, P. H. | McGregor | Contractors | B | ||
| 6 | Jun 7 | Lynch, P. H. | McGregor | Retail Dealer | B | 35.00 | |
| 7 | Jun 7 | Lamb, Silas | Giard Tp. | Hotel 7th Class | B | 10.00 | |
| 8 | Jun 13 | Lorimier, V. D. | Clayton | 1- 1 Horse Carriage | 1.00 | C | 1.00 |
| 9 | Jun 17 | Lytle, W.H. | Monona | Income (180.00) | 3% | A | 5.40 |
| 10 | Jun 17 | Lytle, S.M. | Monona | Income (180.00) | 3% | A | 5.40 |
| 11 | Mar 14 | Moe & Price | McGregor | Physician | B | 10.00 | |
| 12 | Mar 14 | Morganthane, S. | McGregor | Retail Dealer | B | 10.00 | |
| 13 | Mar 14 | McNeil, C.W. | McGregor | Retail Dealer | B | ||
| 14 | Mar 14 | McNeil, C.W. | McGregor | Retail Liquor Dealer | B | 30.00 | |
| 15 | Mar 14 | McKinney, M. | McGregor | Manufacturer | B | ||
| 16 | Mar 14 | McKinney, M. | McGregor | Retail Dealer | B | 20.00 | |
| 17 | Mar 14 | Merrill, Dearborn & Shaw | McGregor | Wholesale Dealers | B | 50.00 | |
| 18 | Mar 16 | Merrill, Mrs. M. C. | McGregor | Retail Dealer | B | 10.00 | |
| 19 | Mar 16 | McConnell, S. M. | McGregor | Wholesale Dealer | B | 25.00 | |
| 20 | Mar 19 | Merntino & Stoneman | McGregor | Lawyers | B | 10.00 | |
| 21 | Mar 19 | McHose, I.C. | McGregor | Retail Dealer | B | 10.00 | |
| 22 | Mar 19 | McLanahan & Bro. | McGregor | Manufacturers | B | 10.00 | |
| 23 | Mar 19 | McMullen, John | McGregor | Hotel 6th Class | B | 15.00 | |
| 24 | Mar 19 | Mudd, Edward | Monona | Retail Liquor Dealer | B | 20.00 | |
| 25 | Mar 19 | Mason, D. S. | Monona | Hotel 7th Class | B | 10.00 | |
| 26 | Apr 2 | Morris, John | McGregor | Hotel 7th Class | B | 10.00 | |
| 27 | Apr 6 | Mott, J. F. | Hardin | Income (1000.00) | 3% | A | 30.00 |
| 28 | Apr 13 | McConnell, S. M. | McGregor | Income (2100.00) | 3% | A | 63.00 |
| 29 | Apr 25 | Matthews, M. | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 30 | Apr 25 | Moon, O. A. | Wagner | Income (150.00) | 3% | A | 4.50 |
| 31 | Apr 25 | Mickel, John | McGregor | Hotel 8th Class | B | ||
| 32 | Apr 25 | Mickel, John | McGregor | Retail Liquor Dealer | B | 25.00 | |
| 33 | Apr 25 | McGregor Estate | McGregor | Income (1600.00) | 3% | A | 48.00 |
| 34 | Apr 28 | McGregor, James | McGregor | Income (1678.00) | 3% | A | 50.34 |
| 35 | Apr 28 | Merrill, O. H. | McGregor | Income (775.00) | 3% | A | 23.25 |
| 36 | Apr 30 | McKinnie, M. | McGregor | Income (400.00) | 3% | A | 12.00 |
| 37 | Apr 30 | Murray, M. | McGregor | Hotel 6th Class | B | ||
| 38 | Apr 30 | Murray, M. | McGregor | Retail Liquor Dealer | B | 35.00 | |
| 39 | May 1 | Meyer, D. C. | Garnavillo | Retail Dealer | B | 10.00 | |
| 40 | May 1 | Malone, H. B. | McGregor | Income (200.00) | 3% | A | 6.00 |
| Page 9 | |||||||
| Ln# | Date | Name | Location | Article or Occupation & Valuation | Tax Rate | Class A, B or C | Amount of Tax |
| 2 | May 4 | Metzgar, Louis | McGregor | Income (400.00) | 3% | A | 12.00 |
| 3 | May 7 | Miller, C. | Clayton | Retail Liquor Dealer | B | 20.00 | |
| 4 | May 7 | Meyer, H. C. | Garnavillo | Brewer | B | 25.00 | |
| 5 | May 7 | Murdoch, Samuel | McGregor | Income (325.00) | 3% | A | 9.75 |
| 6 | May 24 | Morris, John | McGregor | Retail Liquor Dealer | B | 20.00 | |
| 7 | May 11 | McHose, I.C. | McGregor | Retail Dealers | B | 10.00 | |
| 8 | Jun 3 | Mason, I. S. | Monona | Stallion, owner of | B | 10.00 | |
| 9 | Jun 7 | Miesz, Louis | Giard Tp. | Retail Dealer | B | 10.00 | |
| 10 | Jun 13 | McLanahan, D. | McGregor | Income (7000.00) | 3% | A | |
| 11 | Jun 13 | McLanahan, D. | McGregor | Penalty for neglect | 50% | A | 315.00 |
~Important notes: Care has been taken to accurately transcribe
this record, but errors may exist. Please use only as a guide and
verify the record with your own research. Three separate columns
found on the original forms, for Class A (Ad Valorem Duty), Class
B (Licenses) and Class C (Enumerated Articles), have been
combined into one column titled Amount of Tax. Anything written
in the column titled Valuation on the original form, has been
added to the Article or Occupation column in parenthesis.
~source: Heritage Quest Microfilm #M766-8; Internal Revenue
Assessment Lists 1862-1866; LDS microfilm #1534655, Item 1.
~transcribed by Steve & Neva Nelson for the Clayton
co. IAGenWeb project