Tax Day for Gideon Coulter #26 - Federal Income Tax in 1862

 Gideon Coulter was taxed $1 on his "One horse Buggy" 
on October 23, 1862

This image is from Ancestry.com U.S. IRS Tax Assessment Lists, 1862-1918. In association with the National Archives.

"The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later." (From irs.gov)

Gideon's name appears second from the bottom on the original page.

Gideon was taxed $1 on his "One Horse Buggy" (Buggy represented by "Do") valued at $75.

Inventory from Probate for Gideon Coulter #26

My thanks to a cousin, Sandy, who posted the Inventory of Gideon Coulter on Ancestry.com. She has graciously allowed me to post it here.

Gideon Coulter's Inventory is a list of belongings in his possession at the time of his death (including money on hand and notes he held). The Inventory declares a value for each of the items. Go to the post of the will of Gideon Coulter to see how he wanted his possessions distributed after his death.

Estate Inventory Cover Page

Gideon's son, William F. Coulter, was named in Gideon's will as executor of the estate.

 

Part 1 of the Inventory.

Part 2 of the Inventory continues from Part 1 above.

Will of #52 - Charles Coulter

The will of Charles Coulter d abt 1834, is transcribed below:

Vacation Jan[uar]y25, 1835 [page]236

I Charles Coulter of Washington County of the State of Indiana do make and publish this my last Will and Testament hereby revoking and making void all former Wills by me at any time heretofore made – First  – That the portion of my estate that I have heretofore have[sic] gave to the bloved [sic] sons and daughters which I had by my dear beloved wife Mary at the time they left my home is all I do intend them to have of my estate in any manner whatever, their names here I now have set down that has had their full portion except an addition to my beloved daughter Tabitha B. One dollar – to my beloved son Lemuel One dollar, to my beloved daughter Nancy W. One dollar to my beloved son John One dollar, to my beloved Daughter Elizabeth One dollar to my [be]loved son Gideon One dollar, to my beloved Daughter Patty one dollar, to my beloved daughter Anna Jane One dollar, to my beloved daughter Rodah one dollar, to my beloved son Yewel One dollar at my decease or at the distribution of my property – And as touching my estate now in possession, as it has pleased god to entrust me with, I dispose of the same in the following manner

First I give or bequeath to my beloved wife Elizabeth all my real estate and personal property by me now possessed to be by her freely possessed and disposed of at her discression so long as she remains my widow except as hereafter mentioned – at her decease or marriage I dispose of in the following manner – First to my beloved son Charles, I give to him the South West quarter of Section No. twenty one No Township one North of No of Range two East where I now live to have and to hold the same forever – as for personal property except for one bed and furniture Trunk and close[sic] which my dear wife Elizabeth is to have if she should marry exclusively of any person and one horse bridle and saddle to go to my son Charles – the balance to be equally divided between my beloved daughters Elcinea and Emily – And I hereby make and ordain my worthy and esteemed wife Elizabeth Coulter and my bloved[sic] son Charles Coulter Junr Executors of this y last Will and testament – in witness thereof I Charles Coulter the Testator have herunto set set[sic] my hand and seal this twenty fourth Day of June in the year of our Lord Eighteen hundred and thirty four – Charles Coulter seal

Coulter, Charles Will - Salt Lake City Family History Library Film #1306357, Item 2; Probate Record Book B 1830-1837 pg 236

#26 - Gideon Coulter, Headstone in Center Ridge Cemetery, Sullivan, Indiana

This is the headstone of Gideon Coulter, the father of Eliza Jane Coulter. Gideon and his wife, Permelia, divorced. Gideon married Elizabeth "Betsy" Bowman, and moved to Sullivan, Indiana.

The headstone was found at an online headstone database called "FindaGrave.com". The information at FindaGrave says that Gideon was born March 8, 1802 and he died May 16, 1876. The inscription on the headstone is said to include the fact that he died at the age of 74 years, 2 months and 8 days.

Gideon's will is found in another post on this blog.



#26 - Gideon Coulter, Will



At the time Gideon Coulter (#26) wrote his will, three of his children were living:  Martha Ann, Eliza Jane and William F.  Gideon's personal estate was to be divided up equally between them. His real estate was left to his second wife, Virginia (Betsy) Bowman, until her death, at which time it would be divided up among his children or his children's posterity.