This federal assessment appears to be put in place to pay for the Civil War effort. Below I have transcribed the records for East New Market. The tax on a horse carriage was $1. Retailers were taxed if their gross annual receipts exceeded $1000.
List of Persons residing in Division No. 3 of Collection District No. 1 of the State of Maryland, liable to a tax under the laws of the United States and the amount thereof, as assessed by L.E. Staughn Assistant Assessor.
Date Name
Licenses Amt
Enumerated Articles
1 Sep M.S. Fletcher
Retailer $10
1 Horse carriage $75
John E. Hooper
Physician $10
Tilghman Andrews
1 Horse carriage $75
Ambrose A. Wilson
2 Horse carriages $75
Rev. John Hough
1 horse carriage $75
Wm. V.M Edmondson
Physician $10
1 horse carriage $75
James T. Jacobs
Physician $10
1 horse carriage $75
J.A. Bramble & Bro. Retailer
$10
Henry W. Houston
Physician $10
Geo. L. Stevens
7th Class Hotel $10
John Q. Leckie
Retailer $10
George Staplefort
1 horse carriage $75
Robert F. Thompson
1 horse carriage $75
Elizabeth A. Thompson
1 horse carriage $75
James R. Donoho
1 horse carriage $75
John Webster
2 horse carriages $75
Mrs. Harriet Dean
1 horse carriage $75
Isaac H. Wright
1 horse carriage $75
Wm T. Vickers
1 horse carriage $75
Saml Webster
1 horse carriage $75
John H. Fletcher
1 horse carriage $75
Mrs. Deborah Thomas
1 horse carriage $75
1 Nov Samuel E. Collins
5 Cattle (tax $1)
1 Dec Samuel E. Collins Auctioneer
$8.33
George L. Stevens
Retail Dealer $4.17