If you don't find your ancestor as having paid an income tax in the Internal Revenue Assessment Lists for 1862-1866, don't be surprised. The annual income necessary to pay the tax was $600. There were taxes on a variety of other items as discussed briefly in the National Archives finding aid to these materials
here on FamilySearch.
My G-grandfather paid $25 as a retailer of liquors in Jan of 1866 in Mississippi. It is good that my grandparents and parents didn't live long enough to see that record.
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