Alabama Tax Records
This entry was originally written by Robert S. Davis and Mary Bess Paluzzi for Red Book: American State, County, and Town Sources.
County tax records are arranged by legal description and are not indexed. There are few counties with tax records before 1860. The National Archives has a microfilm publication titled Internal Revenue Assessment Lists for Alabama, 1865–1866 (NARA M754, 6 reels). The Alabama Department of Archives and History has 1867–68 Voter Lists (“Returns for Qualified Voters”) that are rich in naturalization information. Returns for Walker and Winston counties include county and date of birth for those registered. These returns, and those for Marion and Mobile counties, have been published.