Itawamba County Towns and Businesses After the Civil War: 1866

There are many records available that give a good description of Itawamba County during the 19^th Century. One such type of records are the Federal IRS records.

The Internal Revenue Act goes back to the Civil War when President Lincoln and Congress, during July of 1862, created the Commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. The Act of 1862 established the office of Commissioner of Internal Revenue. The Commissioner was given the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution.

In 1862, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax. During the Civil War, a person earning from $600 to $10,000 per year paid tax at the rate of 3%. Those with incomes of more than $10,000 paid taxes at a higher rate. Additional sales and excise taxes were added, as well as an “inheritance” tax. In 1866, internal revenue collections reached their highest point in the nation's 90-year history—more than $310 million, an amount not reached again until 1911. The Act placed excise taxes on just about everything, including sin and luxury items like liquor, tobacco, playing cards, carriages, yachts, billiard tables, and jewelry. It taxed patent medicines and newspaper advertisements. It imposed license taxes on practically every profession or service except the clergy.

According to the 1866 Federal tax returns of Itawamba County, there were eleven towns in Itawamba County. It is interesting to note that the two towns with the most businesses were located on the Mobile and Ohio Railroad in territory that later became Lee County during 1867. Those towns were Verona and Saltillo. Fulton, the county seat had the third largest number of businesses. Other towns in old Itawamba on the railroad were Shannon, Baldwyn and Tupelo. It is also interesting to note that the old river port town of Van Buren only had one business listed. Of the eleven towns, only two were in what is Itawamba County today.

Below is a list of businesses in Itawamba County for the year ending May 1866 abstracted from the business portion of the 1866 tax returns (listed in order of town size):

Guntown:
Adams and Woodward, Retail Dealer in Liquor
G.C. Besserrett, Physician
Geo. W. Booth, Physician
Jno. R. Briston, Hotel Keeper
J.H. Cole, Retail Dealer in Merchandise
Copeland and Richey, Retail Dealer in Merchandise
Jas. L. Finley, Lawyer
W.W. Gaither, Lawyer
Jno. H. Knott, Physician
W.J. Kirkland, Common Carrier
Wm. McChisney, Retail Dealer in Merchandise
McFadden and Case, Retail Dealer in Merchandise
McDonald and Bonnet, Retail Dealer in Liquor
Jeptha Robins, Lawyer
Laban Thomas, Retail Dealer in Merchandise
Bryant Woodard, Bowling Alley
Jno. W. Lindsey, Retail Dealer in Merchandise

Verona:
J.T.H. Brown, Retail Dealer in Merchandise
Cobb and Thomason, Retail Dealer in Merchandise
Clayton and Vaughn, Retail Dealer in Merchandise
R.B.H. Clark, Retail Dealer in Merchandise
R.C. Cunningham, Retail Dealer in Merchandise
Davis H. Enochs, Retail Dealer in Merchandise
L.C.H. Ledbetter, Retail Dealer in Merchandise
S.D.H. Long, Retail Dealer in Merchandise
H.H. and T.T. Mabry, Retail Dealer in Merchandise
Miller and Holmes, Manufacturers
Henry Rafalsky, Retail Dealer in Merchandise
Rogers and Cunningham, Retail Dealer in Merchandise
A.H.H. Raymond, Retail Dealer in Merchandise
Tho. O. Sampson, Hotel Keeper
J.J. Simmons, Dentist

Fulton:
Jno. P. Allison, Physician
A.J. Burgess, Lawyer
Betts and Thomas, Retail Dealer in Merchandise
Buchanan and Warden, Retail Dealer in Merchandise
W.L. Clayton, Lawyer
J.B. Childers, Hotel Keeper
J.V.H. Franklin, Retail Dealer in Liquor
Jno. B.B. Flint, Apothecary
W.C. McQuiston, Lawyer
A.J. McWilliams, Physician
Ben L. Owen, Lawyer
G.W. Spencer, Retail Dealer in Merchandise
Jno. D. Williams, Lawyer

Baldwyn:
Bryant and Porter, Retail Dealer in Liquor
R.B. Clayton, Hotel Keeper
J.A. Caraway, Apothecary
Lewis Labe, Retail Dealer in Merchandise
W.F. Lewis, Photographer
Norwood and Burge, Retail Dealer in Merchandise
Elijah Oliver, Retail Dealer in Liquor
H.C. Stocks and Bro., Retail Dealer in Merchandise
A.D.H. Sadler, Manufacturer
Tison and Page, Retail Dealer in Merchandise

Richmond:
Armstrong and Knowles, Retail Dealer in Merchandise
Jas. D. Barton, Lawyer
J.A. Leach, Physician
L.D. McReynolds, Physician
Park and Schumpert, Retail Dealer in Merchandise
Smith and Randolph, Retail Dealer in Merchandise
F.M. Thurkill, Cotton

Shannon:
J. Morris and Son: Retail Dealer in Merchandise
J.S. McKown, Physician
Turner Powell, Stallman
Rhodes and Bright, Retail Dealer in Liquor
J.W.H. Schumpert, Retail Dealer in Merchandise
Jn. H. Townsend, Retail Dealer in Liquor
L.T.H. Taylor, Retail Dealer in Merchandise

Tupelo:
W.A. Bacon, Retail Dealer in Merchandise
J.H. Henderson, Retail Dealer in Liquor
L.L. Ledbetter, Retail Dealer in Liquor
Marlin and Brookshier, Retail Dealer in Merchandise
C. St. Clair, Physician
H. Wilson, Retail Dealer in Merchandise

Mooresville:
Mitchener and Phillips, Retail Dealer in Merchandise
B.T. Phipps, Physician
Richard Pound, Stallman
C.W.H. Taylor, Retail Dealer in Merchandise
A.M. Worthington, Dentist
Jno. D. Watson, Physician

Saltillo:
Bates and Burgess, Retail Dealer in Merchandise
Clary H. Morgan, Retail Dealer in Merchandise
P.P. Strait, Retail Dealer in Merchandise
J.G. Thomas, Physician
L.D. Sanders, Manufacturer
Linn Walker, Physician

Marietta:
W.F.H. Barbor, Retail Dealer in Merchandise
L.C. Brandon, Retail Dealer in Liquor
Cates and Jopling, Retail Dealer in Merchandise
W.J. Reeves, Lawyer
W.J. Rogers, Physician

Van Buren:
Jno. C. Gardner, Distilled Spirits