Charleston City Police and Tax Records: Documents

This volume is the briefest police book in this collection, and covers the period from Thursday, December 27, 1855 to Sunday, June 1, 1856. The last page of records contains the note, "The Privates of the Guard are hereby discharged in order that the New Organization may go into effect. I herby approve the appointments of Privates of Police made under the New System by the Chief of Police." This likely refers to the transfer of policing power from the City Guard to the city's first municipal uniformed police force.

The book is significantly water damaged and is at times difficult to read. It's organized in a similar fashion to most other police records in this collection, including names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals. There are some loose notes included in the back pages of the book written in various hands. Some appear to be notes on policing, others appear to be attempts at poetry, out-of-town addresses, or practiced signatures.

This volume covers the dates Wednesday, December 18, 1861 through Wednesday, March 18, 1863. This period is fully within the span of the Civil War. In 1862 Charleston also fell under martial law, and policing by the municipal force was given over to federal forces. Military presence in the city is heavily featured within this ledger, with officers' posts and commanding officers often included in records of encounters with police.

These reports particularly cover the "lower wards," which would have been overseen by the Main Station House at Meeting and Broad Street. During this period the lower wards consisted of the peninsula south of Calhoun Street.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals. The end of the volume has experienced water damage, but most pages with writing remain legible.

This volume covers the dates Tuesday, October 13, 1868 through Thursday, July 15, 1869. During this timespan the South was in the middle of Reconstruction following the end of the Civil War, and the city was policed under marital law.

These reports particularly cover the "lower wards," which would have been overseen by the Main Station House at Meeting and Broad Street. During this period the lower wards consisted of the peninsula south of Calhoun Street.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals.

This volume covers the dates Tuesday, December 7, 1869 through Thursday, July 15, 1870. During this timespan the South was in the middle of Reconstruction following the end of the Civil War, and the city was policed under marital law.

These reports particularly cover reports filed at the Main Station House at Meeting and Broad Street. This station oversaw the "lower wards," which consisted of the peninsula south of Calhoun Street.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals. There are several loose items inserted in the pages, primarily post scripts related to police activity around the date(s) in which it was inserted.

This volume covers the dates Tuesday, July 31, 1883 through Friday, October 31, 1884. During this period Reconstruction was no longer in effect, and Charleston was still experiencing difficult post-Civil War social and economic changes.

These reports particularly cover reports filed at the Main Station House at Meeting and Broad Street. This station oversaw the "lower wards," which consisted of the peninsula south of Calhoun Street.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals.

This volume covers the dates Thursday, November 24, 1887, through Sunday, October 21, 1888. This period starts just over two years after the deadly 1885 hurricane, an a little over one year after the 1886 earthquake. The city was still in a period of rebuilding and recovering.

These reports particularly cover reports filed at the Main Station House at Meeting and Broad Street. This station oversaw the "lower wards," which consisted of the peninsula south of Calhoun Street. At the end of the time covered by this volume the police headquarters moved from the Main Station House to the Central Police Station adjacent to Marion Square.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals.

This volume covers the dates Saturday, September 15, 1888, through Monday, April 8, 1889. Ten years after the end of Reconstruction, Charleston was still experiencing difficult post-Civil War social and economic changes. These reports were filed at the Central Station House adjacent to Marion Square.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals.

This volume covers the dates Monday, January 1, 1894, through Saturday, July 7, 1894. On the cusp of the twentieth century, Charleston was still experiencing difficult post-Civil War social and economic changes. These reports were filed at the Central Station House adjacent to Marion Square.

Like other police records this volume includes names of any offenders, victims, witnesses, and officers involved; personal effects of those brought into the station; time and date; incident reported; and result of the case, including fines, punishments, and dismissals.

This volume covers taxes paid in 1859 in the "lower wards," which consisted of the peninsula south of Calhoun Street. This period starts just over two years after the deadly 1885 hurricane, an a little over one year after the 1886 earthquake. The city was still in a period of rebuilding and recovering. The ledger contains names, addresses, and the amount of tax paid.

This volume appears to be largely incomplete, with only seven pages of information. Some pages include notes on other monies owed to the city.

This ledger includes tax return information for the year 1860, the cusp of the Civil War. No names are listed, only providing valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkeys and chairs" (another type of horse-drawn vehicle), gross income, commissions, annuities, insurance premiums, "capital stock of all gas light companies," "capital in shipping," "gross receipts of all commercial agencies," horses and mules, and dogs. As other tax volumes covering the year 1860 include the name(s) of the individuals or institutions paying the tax, it's possible that this volume contains summaries or a sampling from other volumes.

This ledger includes tax return information for the year 1860, the cusp of the Civil War. It covers taxes paid in the "lower wards," which consisted of the peninsula south of Calhoun Street.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1860, the cusp of the Civil War. It covers taxes paid in the "upper wards," which consisted of the peninsula north of Calhoun Street to Charleston Neck.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1861, the beginning of the Civil War. It appears to be the second half of a two-volume set, covering surnames starting with M-Z. The 1861 ledger for A-L is not in the collection of the Charleston Library Society.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1862, toward the beginning of the Civil War. It covers taxpayers whose last names begin with the letters A-L. The state of South Carolina fell under martial law in May of this year, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1862, toward the beginning of the Civil War. It covers taxpayers whose last names begin with the letters M-Z. The state of South Carolina fell under martial law in May of this year, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information paid by free people of color for the year 1862, toward the beginning of the Civil War. The state of South Carolina fell under martial law in May of this year, and would remain so until the end of Reconstruction in 1877. These taxes were also called "capitation taxes," which were levied on free people of color for the privilege of remaining unenslaved. Violators who did not pay the tax could be fined, imprisoned, or have their property seized, and such cases appear throughout the police ledgers included in this collection. This law was first passed in South Carolina in 1756 and remained in effect until the end of the Civil War.

For each taxpayer listed it gives the person's name, address, age, and occupation, as well as the valuation or quantities owned of real estate, stock of goods, interest on bonds, enslaved people, income, commissions, horses and mules, age group and gender of those taxed, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1863, the middle of the Civil War. It covers taxpayers whose last names begin with the letters A-L. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1863, the middle of the Civil War. It covers taxpayers whose last names begin with the letters M-Z. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information paid by free people of color for the year 1863, the middle of the Civil War. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877. These taxes were also called "capitation taxes," which were levied on free people of color for the privilege of remaining unenslaved. Violators who did not pay the tax could be fined, imprisoned, or have their property seized, and such cases appear throughout the police ledgers included in this collection. This law was first passed in South Carolina in 1756 and remained in effect until the end of the Civil War.

For each taxpayer listed it gives the person's name, address, age, and occupation, as well as the valuation or quantities owned of real estate, stock of goods, interest on bonds, enslaved people, income, commissions, horses and mules, age group and gender of those taxed, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1864, toward the end of the Civil War. It covers taxpayers whose last names begin with the letters A-L. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1864, toward the end of the Civil War. It covers taxpayers whose last names begin with the letters M-Z. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

For each taxpayer listed it gives the valuation or quantities owned of real estate, stock of goods, interest on bonds, dividends, enslaved people, carriages, "sulkies or chairs" (another type of horse-drawn vehicle), shipping, income, commissions, annuities, horses and mules, dogs, insurance premiums, notes, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1865, the last year of the Civil War, which ended in April. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877. It appears to be the first part of a set of ledgers, covering surnames starting with A-H. The 1865 ledger(s) for I-Z is not in the collection of the Charleston Library Society.

For each taxpayer listed it gives several unspecified sums, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes monthly tax return information from November 1865 to February 1866, just after the end of the Civil War. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

Unlike the other volumes in this set, which show yearly tax returns for individuals and institutions, this volume provides monthly sales for merchants and businesses over a four month period. For each business or merchant listed it gives the name, address, type of business (grocery, confectionary, etc.), total sales, and tax paid. The sales tax rate appears to be 10%. 

Entries are organized alphabetically, and then by month within each letter, though some names are out of order within each letter. Some names are occasionally repeated at the end of each month, likely for additions and corrections to the original entry. The end of each letter typically has a summation for each category of business.

This ledger includes tax return information for the years 1865 through 1868, immediately following the end of the Civil War. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877. It appears to be part of a two-volume set, covering surnames starting with A-M. The ledger for A-L is not in the collection of the Charleston Library Society.

For each taxpayer listed it gives the year assessed, the amount charged, if it was paid and when, and notes. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

It's unclear why this book contains multiple years of returns, as opposed to a single year as is the case with most other ledgers in this collection. As it doesn't show specific amount of taxed property, like real estate valuation and number of carriages, as is the case in most of the yearly ledgers, it could be a record of those who are late or delinquent in paying their taxes.

This ledger includes tax return information for the year 1867. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877. 

For each taxpayer listed it gives the valuation or quantities owned of real estate, value of bonds, capitation, dogs, and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. "Capitation taxes" were levied on free people of color for the privilege of remaining unenslaved. Violators who did not pay the tax could be fined, imprisoned, or have their property seized, and such cases appear throughout the police ledgers included in this collection. This law was first passed in South Carolina in 1756 and remained in effect until the end of the Civil War.

Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the year 1869. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877. 

For each taxpayer listed it gives the valuation or quantities owned of real estate, value of bonds, dogs, notes and total sum paid. Entries are organized alphabetically by last name, though some names are out of order within each letter. Some names are occasionally repeated at the end of each letter section, likely for additions and corrections to the original entry.

This ledger includes tax return information for the years 1871 through 1875, around the middle of Reconstruction. The state of South Carolina came under martial law in 1862, and would remain so until the end of Reconstruction in 1877.

This volume specifically relates to taxes on real estate over a five year period, and corresponds to records for annual taxes paid. They give the name of the taxpayer and the valuation of real estate from 1871 to 1875. Entries are organized alphabetically, and then by month within each letter, though some names are out of order within each letter. Some names are occasionally repeated at the end of each month, likely for additions and corrections to the original entry.