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ITAX
Tax status, Indian schedules

Description

The modified schedule used to enumerate American Indians in 1900 and 1910 contained a field labeled "Is this Indian taxed?" Enumerator instructions stated "An Indian is considered 'taxed' if he or she is detached from his or her tribe and living among white people as an individual, and as such subject to taxation, whether he or she actually pays taxes or not; also if he or she is living with his or her tribe but has received an allotment, and thereby has acquired citizenship; in either of these two cases the answer to this inquiry is Yes."

The 1910 enumerator instructions added that "an Indian on a reservation, without an allotment, roaming over unsettled territory, is considered 'not taxed,' and for such Indians the answer to this inquiry is 'No.'"

Codes and Frequencies



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Comparability

This variable is comparable across years.

Universe

  • Persons enumerated on American Indian schedules (sample 4 in SAMP1900 and SAMP1910); not available for Puerto Rico.

Availability

United States
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  • 1920: --
  • 1910: 1%; 1.4% ovrsmp
  • 1900: 1%; 1.2% ovrsmp
  • 1880: --
  • 1870: --
  • 1860: --
  • 1850: --
Puerto Rico
  • 2017: --
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  • 1990: --
  • 1980: --
  • 1970: --
  • 1930: --
  • 1920: --
  • 1910: --

Flags

This variable has no flags.

Editing Procedure

There is no editing procedure available for this variable.