U.S., IRS Tax Assessment Lists, 1862-1918

Validator (claude-sonnet-5-5, 2026-10-28): supports, confidence 3/4, tier record.
The image is a readable original assessment list for May 1863, District 2, State of New York. It includes 'Bentley Norman S.' at a numbered address among Brooklyn streets, which supports a New York residence in 1863. Nothing on the page confirms this is the 1831–1901 individual, so identity rests on the name alone.
Matches: Line 40 reads 'Bentley Norman S.', matching Norman S Bentley; Header: Division No. Three, Collection District No. Two, State of New York, month of May 1863; A street number (380) is given in the Location column, so the entry records an address; The other locations on the page (Dean St, Pacific St, Atlantic, Livingston, Schermerhorn) are Brooklyn streets, so the place is New York as claimed
Limits: The list gives no age, birth date or other detail to confirm this is the Norman S Bentley born 1831 and died 1901; The street name after '380' is not clearly legible, and the line has no visible valuation or tax amount on this page; A tax list shows where a person was assessed, not necessarily where he lived; The claim says only 'New York, USA', which is less specific than the Brooklyn address in the record