USA > Massachusetts > Bristol County > Rehoboth > Early Rehoboth, documented historical studies of families and events in this Plymouth colony township, Volume IV > Part 18
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Section 4. ... That the said supervisors shall be, and hereby are ... required to appoint such and so many suitable persons in each assessment district within their respective districts as may be necessary for collecting the said tax and shall assign to them respectively, their col- lection districts therein, which persons shall be collectors within their respective districts and shall collect the said tax under the direction of the supervisors . . .
Section 5. As soon as the assessment is completed the supervisors with special warrants shall cause the surveyors of the revenue within their respective districts to make out lists con- taining the sums payable, according to the assessments, for every dwelling-house, tract or lot or land, and slave. Lists shall contain the name of the proprietor or occupant of each dwelling- house, tract or lot of land and slave, or of the person having the care of superintendence of them. . .. If there are lands, slaves or dwelling-houses within any collection district, not owned, or occupied by, or under the superintendence of any person resident therein, there shall be a separate list of such properties. . . .
Section 21. Separate account to be kept at the Treasury of the U. S. of all monies collected and received by virtue of this act.
Jonathan Dayton, Speaker of the House of Representatives.
Theodore Sedgwick, President of the Senate, pro tempore.
Approved, July 14, 1798:
John Adams, President of the United States.
[A Report of the Record Commissioners of the City of Boston, Boston (Rockwell and Churchill, City Printers, 1890), vol. XXII, pp. vi-xii.]
143
144
Early Rehoboth
Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, Maryland, Vir- ginia, Kentucky, North Carolina, Tennessee, South Carolina, and Georgia. Over one-half of this total direct tax was paid by the four largest states in order of size as follows: Virginia, $345,488; Massa- chusetts, $260,430; Pennsylvania, $237,177; and North Carolina, $193,697.
The returns for the whole State of Massachusetts were deposited in the Boston Custom House where they were long buried in ob- scurity. About 1855 the Collector permitted the transfer of the papers to the New England Historic Genealogical Society where they are still preserved. The Society had the papers bound in twenty volumes and some indexes made. These papers, of course, did not belong to the Custom House; General Lincoln had charge of them while also serving as Collector .*
In common with other towns, the Federal Direct Tax on Rehoboth lists the names of the owners and tenants of every dwelling house in the town, data which are found in no other record. The Rehoboth part of this tax consists of 113 pages, 164 to 277, in volume XI. This is extremely important information for there are always many tenant residents of a town whose names never get into the records. This 1798 dwelling house list, together with the census for 1800, found in the preceding chapter, enables us to reconstruct a far more complete record for Rehoboth at the end of the eighteenth century than is possible in any other period in that century. These impor- tant Rehoboth lists, heretofore unpublished, are printed in the following pages.
There is no mention of the Direct Tax of 1798 in the Rehoboth Town Meeting Records for this period. The names of the regularly elected Rehoboth selectmen and assessors all appear on the Reho- both lists of this 1798 Direct Tax as "assistant assessors" with the exception of the chairman, Hon. Phanuel Bishop, who is replaced by Constable Caleb Abell. In addition to holding other offices, Phanuel Bishop was also Rehoboth representative to the Massa- chusetts General Court for this year, serving his seventh term. He had also served as senator for the years 1788, 1789, and 1790. Hon. Ephraim Starkweather, whose name appears on the 1798 Direct Tax lists as "principal assessor", had served the town as representa- tive in 1775 and 1778, and as senator in 1781, 1782, and 1783.
At a Rehoboth town meeting held in the meeting house in the westerlyt part of the town at nine o'clock on the morning of 2 Apr. 1798, Moderator Hon. Phanuel Bishop presided. Among the offi- cers elected for the ensuing year were: Philip Walker, town clerk; Capt. Peter Hunt, town treasurer; Hon. Phanuel Bishop, Mr. Barak
* A Report of the Record Commissioners of the City of Boston, Boston (Rockwell and Churchill, City Printers, 1890), vol. XXII, p. iii.
t The meeting house in the "westerly part" of the town stood in front of the present Newman Congregational Church in Rumford, part way between the present church building and the present tomb in the old cemetery. This old church was torn down after the erection of the present church and the timbers and boarding used to build the town house now standing about half a mile southeast on Pawtucket Avenue in the part of the town known as East Providence Centre.
145
The Federal Direct Tax of 1798
Bullock, Mr. Elihu Carpenter, Col. Frederick Drown, and David Perry, Esq., selectmen, assessors, and overseers of the poor. This meeting was adjourned to 14 May 1798 at the meeting house near the residence of Dr. James Bliss in the easterly* part of the town. At this meeting it was voted to put over the election of constables until the fall meeting. This fall meeting was held at the meeting house in the westerly part of the town on 3 Sept. 1798 and further adjourned to 1 Oct. 1798 at the meeting house near Dr. James Bliss' house in the easterly part of the town. This meeting was further adjourned to 5 Nov. 1798 at the meeting house in the westerly part of the town. At this adjourned meeting David Perry, Jr., Esq., was chosen "vandue master to set up the collection of the taxes of the town".
The rights of collecting taxes specified in the seven lists (constable districts) were auctioned off to the lowest bidders per dollar as fol- lows: first list, Mr. Philip Miller at three cents on the dollar; second list, Mr. Laban Lake at two cents; third list, Lieut. David Cooper at two and one-half cents; fourth list, Mr. Comfort Pearce at two cents and two mills; fifth list, Lieut. Otis Peck at one cent and nine mills; sixth list, Mr. Philip Miller at two cents and six mills; and seventh list, Capt. Joseph Wheaton at one cent and seven mills. At this meeting the following constables were elected: Mr. Philip Miller, Mr. Caleb Abell, Mr. Laban Lake, Lieut. David Cooper, Mr. Comfort Pearce, Mr. Samuel Bliss, 2nd, and Capt. Joseph Wheaton [Rehoboth Town Meetings (1793-1808), vol. V, pp. 116- 130].
The first Rehoboth list in the 1798 tax shows 402 houses and 432 acres of land; the second list shows 881 houses, 138 barns, mills, etc., together with 41,660 acres of land, equalling about six and one-half square miles. Although this second list duplicates many of the names found in the first list, it seems safer not to try to make a separation but to print both lists as they appear in the original records and thereby eliminate the possibility of leaving out some of the names. After all, edited transcripts of original records are never entirely satisfactory and have no place in a reference work.
While no non-resident taxpayers are shown in the first 1798 tax list, the second records those living in Attleborough, Barnstable, Barrington, Boston, Bristol, Cumberland, Dighton, Norton, Somer- set, Swansey, Taunton, Warren, and Winchester, Massachusetts, and in Coventry, North Providence, Providence, and Smithfield, Rhode Island.
* The meeting house in the "easterly" part of the town stood in what is now the village cemetery in the present town of Rehoboth and was known as the "yellow meeting house", so called from its paint color. This church, 50 feet long by 40 feet wide, was built in 1773, a successor of the Palmer River Church and predecessor of the present Rehoboth Village Congregational Church. Dr. James Bliss resided about one-quarter of a mile northwest of the "yellow meeting house" on the old "Redway Farm" the land of which bordered the meeting house lot which was set off from the farm (cf. Early Rehoboth, vol. I, p. 142). This farm is now owned by the author and this history is written in this Dr. James Bliss house.
The "westerly part" of Rehoboth was densely populated, while the "easterly part" of the town was sparsely populated. Town meetings were alternately held in the meeting houses in the two ends of the town. The distance between these meeting places was about six miles and this was one of the reasons for the division of the town in 1812 when the thickly settled part took the old name of Seekonk and the balance of the town retained the name Rehoboth.
146
Early Rehoboth
"A General List of all Dwelling Houses, which with the Out-Houses appurte- nances thereto and the Lots in which the same are erected, not exceeding Two Acres in any case, were owned, possessed or occupied on the 1st day of October 1798, within the Assessment District No. Two (Rehoboth) in the Sixth Division of the State of Massachusetts, exceeding in Value the sum of one Hundred Dol- lars".
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
1
Robert Abell
Abell, Robert
1
Caleb Abell
Abell, Caleb
1
Samuel Allen
Allen, Samuel
1
Oliver Allen
Allen, James
1
James Allen
Allen, James
Jonathan Paine
Allen, Joseph
1/2
2
Ebenezer Allen
Allen, Ebenezer
1
John Allen
Allen, John
1
Sarah Allen
Allen, Sarah
3
Abner Allen
Allen, Abner
Samuel Allen
Allen, Samuel
1
Amaziah Allen
Allen, Amaziah
Comfort Allen
Allen, Comfort
1 1/2 ~
George Allen
Allen, George
1
5
Elisha Allen & son
Allen, Elisha & son
1
William Allen Heirs
Allen, William Heirs
1
Deborah Allen &
Allen, Deborah
1
Sibel Allen
Allen, Sibel
1
1
Nehemiah Bucklin
Bucklin, Nehemiah &
1
[
]
David Bucklin
Sylvester Bowers
Bowers, Sylvester
1
Nehemiah Bucklin 2d
Bucklin, Nehemiah 2d
1
Amy Bucklin
Bucklin, Ama
1
Mary Bowen
Bowen, Mary
1
George Bucklin
Bucklin, George
1
Joseph Bucklin
Bucklin, Joseph
1
Jonathan Barney
Barney, Jonathan
1
Joseph Carpenter
Bowen, Barzillia
1
Barzillia Bowen
Bowen, Barzillia
1 1
Asa Bowers
Bowers, Asa
1
Comfort Bishup
Bishup, Comfort
1
Thamuel Bishup
Bishup, Thamuel
1
Thamuel Bishup Jr.
Bishup, Thamuel Jr.
1
Joel & Simeon Bower
Bower, Joel & Simeon
1
Jabez Bullock Jr.
Bullock, Jabez Jr.
1
& David Cole
Bullock, Anna &
1
Oliver Brown 2d
Brown, Oliver 2d
Annor Brown
Brown, Annor
Oliver Brown
Brown, Oliver
Asa Bullock
Bullock, Asa
[Sarah, Allen
John Brown
Brown, John
Joseph Bliss
Bliss, Joseph
James Bliss
Bliss, James
1 1
Rachel Burr
Burr, Rachel
1/2
1 1
2
1 1/2 1/2 1
Anna Bullock
Jabez Bullock Jr.
John Bishup
Bishup, John
1/2 1/2] 1
[Asa Bullock
[Noah Fuller, Jr.
1
[David Humphrey
The Federal Direct Tax of 1798
147
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
Crumwel Burr
Burr, Crumwell
1/2
Samuel Bullock
Bullock, Samuel
1
Eleazer Bullock
Bullock, Samuel
1
Kent Bullock
Bullock, Kent
1
Calvin Bullock
Bullock, Calvin
1
Barak Bullock
Bullock, Barak
1
Benajah Barney
Barney, Benajah
1
Cyrenius Barney
Barney, Cyrenius
1
Elisha Burr
Burr, Elisha
1
Nathaniel Burr Hale Barton
Burr, Nathaniel
1
Barton, Hale
1
Samuel Brown
Brown, Samuel
1
John Brown 2d
Brown, John 2d
1
Nathaniel Brown
Brown, Nathaniel
1
Jonathan Brown
Brown, Jonathan
1
Stephen Bourn
Bourn, Stephen
1
Henry Peck
Bridgham, Martha & heirs
1
Ichabod Bowen
Bowen, Ichabod
1
Samuel Bowen
Bowen, Samuel
1
Eleazer & Newman Bowen
Bowen, Eleazer & Newman
1
John Medbury
Bishop, Lemuel
1
Joseph Bullock
Bullock, Joseph
1
Aaron Bowen
Bowen, Aaron
1
James Baker
Baker, James
1
Ichabod Bosworth Jr.
Bosworth, Ichabod Jr.
1
Nathaniel Baker
Baker, Nathaniel
1
Hon. Stephen Bullock
Bullock, Stephen
1
Samuel Baker
Baker, Samuel
1
Preserved Brayton
Brayton, Preserved
1
Amos Bosworth
Bosworth, Amos
Amos Bosworth
Bosworth, Amos
[John Kelton
5
Nathaniel Bliss
Bliss, Nathaniel
Abdiel Bliss Jr.
Bliss, Abdiel Jr.
Abel Brown
Brown, Abel
1
James Bullock
Bullock, James
1
Samuel Bliss 2d
Bliss, Samuel, 2d
1
Benjamin Bowen
Bowen, Benjamin
1
Samuel Blackington
Blackington, Samuel
1
Rufus Burt
Burt, Rufus
1
Aaron Bullock
Bullock, Aaron
1
Uriel Bowen
Bowen, Uriel
1
Abiah Bliss Jr.
Bliss, Abiah Jr.
1
Noah Bliss
Bliss, Noah
1
John Bliss
Bliss, John
1
Jacob Bliss
Bliss, Jacob
1
Ebenezer Jones
Bliss, James
1
Abel Bliss
Bliss, Abel
1
Isaac Burr
Burr, Isaac
1
Christ" Blanding
Blanding, Christ™
1
Ephraim Bliss
Bliss, Ephraim
1
Ephraim Bliss & sons
Bliss, Ephraim & sons
1
Jonathan Bliss
Bliss, Jonathan
1
Asahel Bliss
Bliss, Asahel
1
William Bliss
Bliss, William
1
Nathan Bliss
Bliss, Nathan
Abel Bliss 2d
Bliss, Abel 2d J
1
3
4
1 12 1/21 1 1
of Joseph Bridgham
148
Early Rehoboth
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
William Blanding
Blanding
1
James Bliss 2d
Bliss, James 2d
1
1
Otis Carpenter
Carpenter, Otis
1
William Cole
Cole, William
1
Joseph Chaffee
Chaffee, Joseph
1
Jacob Chandler .
Chandler, Jacob
1
2
David Cushing
Cushing, David
1
Seabury Lawton
Carpenter, James
1
3 Caleb Carpenter
Carpenter, Caleb
1
Caleb Carpenter 3d
Carpenter, Caleb 3d
1
Daniel Carpenter
Carpenter, Daniel
1
Elihu Carpenter
Carpenter, Elihu
1
Benj. Carpenter 2d
Carpenter, Benj. 2d
1
Asahel Carpenter
Carpenter, Asahel
1
Jonathan Carpenter
Carpenter, Jonathan
1
Molly Carpenter
Carpenter, Molly
1
Caleb Carpenter 2d
Carpenter, Caleb 2d
1
Samuel Chace
Chace, Samuel
1
Charles Cushing
Cushing, Charles
1
Josiah Cushing
Cushing, Josiah
1
Jacob Cushing
Cushing, Jacob
1
Jacob Cushing
Cushing, Jacob
1
Jonath. Chaffee Jr.
Chaffee, Jonath Jr.
1
Samuel B. Chaffee
Chaffee, Samuel B.
1
Ephraim Chaffee
Chaffee, Ephraim
1
Nathaniel Chaffee
Chaffee, Nathaniel
1
Daniel Chaffee
Chaffee, Daniel
1
Nathaniel Cooper
Cooper, Nathaniel
1
David Cooper
Cooper, David
1
4
Constant Cole
Cole, Constant
1
Gardner Case
Case, Gardner
1
Amos Masson
Case, Abigail
1
5 Simeon Cole Jr.
Cole, Simeon Jr.
1
Amos Cole
Cole, Amos
1
Abel Carpenter
Carpenter, Abel
1 1
Samuel Carpenter
Carpenter, Samuel
1
Abiah Carpenter
Carpenter, Abiah
1
Stephen Carpenter
Carpenter, Stephen
1
Tho. Carpenter 3d
Carpenter, Tho. 3d
1
Thomas Carpenter 4th
Carpenter, Tho. 4th
1
Christopher Carpenter
Carpenter, Christ™
1
Thomas Carpenter & son
Carpenter, Thomas
1
Tho. Carpenter 2d
Carpenter, Tho. 2d }
Peter Carpenter
Carpenter, Peter
1 1
James Carpenter
Carpenter, James
1
1 William Daggett
Daggett, William
1
James Daggett
Daggett, James
1
Robert Daggett
Daggett, Robert
1
Charles Devens
Devens, Charles
1
Levi Daggett
Daggett, Levi
1
2 William Davis
Davis, William
1
Danniel Davis
Davis, Daniel
1
Timothy Daggett
Daggett, Timothy
1
3
Daniel Daggett
Daggett, Daniel
1
4
Frederick Drown
Drown, Frederick
1
5
Nathaniel Drown
Drown, Nathaniel
1
Aaron Cole
Cole, Aaron
John Carpenter
Carpenter, John
149
The Federal Direct Tax of 1798
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
William Dryer
Dryer, William
1
Joseph Davis
Davis, Joseph
Barney Davis
Davis, Barney
1
James Ellis
Ellis, James
1
Asher Ellis
Bridgham, W. Samuel
1
Joshua Fisher
Fisher, Joshua
1
David Fitts
Fitts, David
1
Samuel French Jr.
French, Samuel, Jr.
1
2
Asa Fuller
Fuller, Asa
1
Ebenezer Fuller
Fuller, Ebenezer
1
Nathaniel Fuller
Fuller, Nathaniel
1
Isaac Fowler
Fowler, Isaac
1
Elkanah French
French, Elkanah
Elkanah French Jr.
French, Elkanah Jr.
Abel French
French, Abel
1
James French
French, James
1
John French
French, John
1
Noah Fuller
Fuller, Noah
1 1/2
5 1 2 5
1
John Hunt
Hunt, John
1
Peter Hunt
Hunt, Peter
1
Nathaniel Hunt
Hunt, Nathaniel
1
David Hill
Hill, David
1
John Hammond
Hammond, John
1
William Hunt
Hunt, William
1 72
3 4
Simeon & Otis Hunt
Hunt, Simeon & Otis
1
James Horton
Horton, James
1
Joseph Horton
Horton, Joseph
1
Comfort Horton
Horton, Comfort
1
Content Horton
Horton, Content
1
John Hix
Hix, John
1
Jacob Hix
Hix, Jacob
John Haskins
Haskins, John
Hezekiah Hix
Hix, Hezekiah
1 1
Jotham Hix Nathan Hix
Hix, Nathan
1
Shubael Horton
Horton, Shubael
1
Nathan Horton
Horton, Nathan
1
Abiel Horton
Horton, Abiel
1
Azariah Hix
Hix, Azariah
1
Jacob Hor
Hor, Jacob
1 1
Abel Ide
Ide, Abel
John Ide William Ide
Ide, John
1 1
Ide, William
Nathaniel Ide
Ide, Nathaniel
1
3
Benjamin Fuller
Fuller, Benjamin
1
William Goff
Goff, William
1
Thomas Grant
Grant, Thomas
1
Samuel Goff
Goff, Samuel
1
Constant Goff
Goff, Constant
1
Lovel Goff
Goff, Lovel
1
James Goff Nathan Goff
Goff, James
1 1
Joseph Goff
Goff, Joseph
1
David Humphrey
Humphrey, David
[Joseph Allen
1 1
5
Noah Fuller Jr.
Fuller, Noah
[Comfort Allen
Fuller, Oliver & Gilbert
1
1
1 3 1
1
Hix, Jotham
Goff, Nathan
1 1
150
Early Rehoboth
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
3
Mary Ide Elkanah Ingalls Jr
Ingalls, Elkanah Jr
1
1 2
Income Jones
Jones, Income
1
3
Calvin Jacobs
Jacobs, Calvin
1
1
Elijah & Remember Kent Josiah Kent
Kent, Josiah &
1
Josiah Kent Jr.
Kent, Josiah Jr.
1
David Kenady
Kenady, David
1
Ezra Kent Jr.
Kent, Ezra Jr.
1
James Kent
Kent, James
1
Seth Knapp
Knapp, Seth
1
Nathaniel Kelton
Kelton, Nathaniel
1
David Kingsley
Kingsley, David
John Kelton
Kelton, John
1 1/2
5 Joseph Kent
Kent, Joseph
1
Ezekiel Kent
Kent, Ezekiel
1
Edward Kelton
Kelton, Edward
1
1
Caleb Lawton
Lawton, Caleb
1
John Linley
Linley, John
1
2 Amos Lane
Lane, Amos
1
Labon Lake
Lake, Labon
1
3
Samuel Lyon
Lyon, Samuel
1
5
Benjamin Linsey
Linsey, Benjamin
1
Reuben Lewis
Lewis, Reuben
1
James Mason
Mason, James
1
Nathan Mason
Mason, Nathan
1
Jonathan Mason
Mason, Jonathan
1
John Mason
Mason, John
1
Anna Medberry
Medberry, Anna
Josiah Medberry
Medberry, Josiah
1
Nathan Medberry
Medberry, Nathan
1 1
2 Valentine Martin
Martin, Valentine
1
Washington Martin
Martin, Washington
1
Chace Moulton
Moulton, Chace
1
Philip Miller
Miller, Philip
1
Martha Martin
Martin, Martin }
1
Ebenezer Medberry
Medberry, Ebenezer
1
John Medberry
Bishup, Lemuel
1
Aaron Miller
Miller, Aaron
1
Avis Mason
Mason, Avis
1 1
William Moulton Samuel Miller
Miller, Samuel
1
Ephrain Martin
Martin, Ephrain
1
Hezekiah Martin
Martin, Hezekiah
1
Stephen Moulton
Moulton, Stephen
1
James Martin
Martin, James
1
Hezekiah Miller
Miller, Hezekiah
1
Jacob Miller
Miller, Jacob
1
5 John Macumber
Macumber, John
1
Lemuel Macumber
Macumber, Lemuel
1
Benjamin Munroe
Munroe, Benjamin
1
4
John Jacobs
Jacobs, John
1
Kent, Elijah & Remember
1
Bishup, Lemuel J
2
4
Ide, Mary
1
3 4 Elihu Mason
Mason, Elihu
1
Nathan Munroe
Munroe, Nathan
Asa Martin
Martin, Asa
Calvin Martin
Martin, Simeon J
Moulton, William
1
[Amos Bosworth
The Federal Direct Tax of 1798
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
2 3
Jonathan Nash
Nash, Jonathan
Jesse Newman
Newman, Jesse
1
David Newman 2d
Newman, David 2d
1
4
Israel Nicholls Jr.
Nicholls, Israel Jr.
1
Israel Nicholls
Nicholls, Israel
1
1
Jeremiah Baker
Olney, Jeremiah & others
1
3
Abraham Ormsbey Jr.
Ormsbey, Abraham Jr.
1
Benjamin Ormsbey
Ormsbey, Benjamin
1
1 Cyrel Peck
Peck, Cyrel
1
Peleg Paine &
Paine, Nathaniel
1
Nathaniel Paine
Peck, Comfort
1
Comfort Peck Jr.
Peck, Comfort Jr.
1
Abiezer & Perez Peck
Peck, Abiezer & Perez
1
Gideon Peck Samuel Peck
Peck, Samuel
1
Allen Peck
Peck, Allen
1
Jonathan Peck
Peck, Jonathan
1
George Peck
Peck, George
1
Joseph Peck
Peck, Joseph
1
Benjamin Pidge
Pidge, Benjamin
1
Richard Pearce
Pearce, Richard
1
Richard Pearce
Pearce, Richard
1
Nath. Pearce 2d
Pearce, Nathaniel 2d
1
David Perrin
Perrin, David
1
Daniel Perrin
Perrin, Daniel
1
Zepheniah Perry
Perry, Zepheniah
1
Noah Perry
Perry, Noah
1
John Perry
Perry, John
1
Ebenezer Peck
Peck, Ebenezer
1
Charles Peck
Peck, Charles
1 1
Jonathan Peck Jr.
Peck, Jonathan Jr.
Josiah Peck
Peck, Josiah
1
Thomas S. Peck
Peck, Thomas S.
1
Aaron Peckham
Peckham, Aaron
1
Joseph Pearce 2d Israel Pearce
Pearce, Israel
1
Squire Pearce
Pearce, Squire
1 1
Joseph Pearce
Pearce, Joseph
1
Joshua Pearce
Pearce, Joshua
1
Mary Perry
Perry, Mary
1
Barnet Pearce
Pearce, Barnit
1
Comfort Pearce
Pearce, Comfort
1
John Pearce
Pearce, John
1
Isaac Pearce
Pearce, Isaac
1
Peleg Pearce
Pearce, Peleg
1
Timothy Perry
Perry, Timothy
1
Jessiel Perry Otis Peck
Peck, Otis
1
James Peck
Peck, James
1 1
Stephen Pearce
Pearce, Stephen
Oliver Peck
Peck, Oliver
1
Ebenezer Peck 2d
Peck, Ebenezer 2d
1
Jethniel Peck
Peck, Jethniel
1
Molly Peck
Peck, Molly
1
Ezra Perry
Perry, Ezra
1
2
Daniel Martin
Martin, Daniel
1 1
4
Pearce, Joseph 2d
1
Preserved Pearce
Pearce, Preserved
5
Perry, Jessiel
1
Comfort Peck
Peck, Gideon
1
3
151
152
Early Rehoboth
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
Ezra Perry Jr.
Perry, Ezra Jr.
1
David Perry & son
Perry, David & son
1
Philip Peck
Peck, Philip
1
1
Perez Read
Read, Perez
1
John R. Richmond
Richmond, John R.
1
Frederick Radlof
Radlif, Frederick
1
Abiel Read
Read, Abiel & John Lyon
1
2
Peter Read
Read, Peter
1
Robert Rogerson
Rogerson, Robert
1
John Rogerson
Rogerson, John
1
3
David Robinson
Robinson, David
1
Noah Robinson
Robinson, Noah
1
Thomas Read
Read, Thomas
1 1
Nathaniel Read
Read, Nathaniel
1
Oliver Read
Read, Oliver
1
Simeon Read
Read, Simeon
1 1
Chace Round
Round, Chace
1
David Read
Read, David
1
John Robinson
Robinson, John }
1
Simeon Round
Round, Simeon
1
Jabez Round
Round, Jabez
1
Sylvester Round
Round, Sylvester
1
Abner Round
Round, Abner
1
1
Ephraim Starkweather
Starkweather, Ephraim
1
Eliphelet Slack
Slack, Eliphelet
1 1
Zebediah Shepherdson
Shepherdson, Zebediah
Zepheniah Shores
Shores, Zepheniah
Peter Bicknoll
Archibald, Steward
2 Joshua Smith
Smith, Joshua
1 1
Thomas Smith
Smith, Thomas
1
3
Joshua Smith Jr.
Smith, Desire
1 1
John Shorey Abel Shorey
Shorey, Abel
1 1
4
Edward Simmonds
Simmonds, Edward
1 1
5
Nathaniel Shaw
Shaw, Nathaniel
1
Daniel Short
Short, Daniel
1
Philip Short
Short, Philip
John Smith 2d
Smith, John 2d
Ezekiel Smith
Smith, Ezekiel
William Salisbery
Salisbery, William
1
2
James Thurber
Thurber, James
Daniel Thurber
Thurber, Daniel
1 Benjamin Vial
Vial, Benjamin
Ruth Vial &
Vial, Ruth
1
Allen Vial
Vial, Allen
1
Nathaniel Vial
Vial, Nathaniel
1
Constant Vial
Vial, Constant
1
Nathaniel Vial
Vial, Mary
1
Vial, John
1
1 1 1
Samuel Smith
Smith, Samuel
William Sabin
Sabin, William
Shorey, John
1
Abel Shorey 2d
Estate of Shorey, Jacob
Thomas Simmonds
Simmonds, Thomas
Dolly Sabin
Sabin, Dolly
Phebe Chace
Chace, Phebe
Nathan Read
Read, Nathan
Amos Read
Read, Amos
4 5
1 1 1
1 1 1
Nathaniel Paine
153
The Federal Direct Tax of 1798
List No.
Names of Occupants or Possessors
Names of Reputed Owners
Dwelling House
Richard Walker
Walker, Richard
1
Timothy Walker
Walker, Timothy
1
Ichabod Wade
Wade, Ichabod .
1
Ira Winsor
Winsor, Ira
1
Mary Winsor
Winsor, Mary
1
Samuel Whitman
Whitman, Samuel
1
John Walker
Walker, John
1
Joseph Walker
Walker, Joseph
1
Lemuel Wyatt
Wyatt, Lemuel
1
John Vial
Wattson, Mathew
1
David Bucklin &
Starkweather, Oliver
William Chaffee
Bishop, John &
1
Joseph Willmarth
Willmarth, Joseph
1
Joseph Wheaton 2d
Wheaton, Joseph 2d
1
John Wattson
Wattson, John
1
Jonathan Wood
Wood, Jonathan
1
Lucas Wheaton
Wheaton, Lucas
1
Aaron Wheeler Jr.
Wheeler, Aaron Jr.
1
Jonathan Wheaton
Wheaton, Jonathan
1
Abel Willmarth
Willmarth, Abel
1
Luis Wheaton
Wheaton, Lewis
1
John Webber
2d Congregational
1
Nathaniel Wheaton
Wheaton, Nathaniel
1
Lewis Walker
Walker, Lewis
1
Joseph West
West, Joseph
1
Moses Walker
Walker, Moses
1 1
Richard Whitaker
Whitaker, Richard
Samuel Woodward & son
Woodward, Samuel &
1
Samuel Woodward Jr.
Woodward, Samuel Jr.
1
Barnit Wheeler
Wheeler, Barnit
1
Jeremiah Wheeler
Wheeler, Jeremiah
1
Jeremiah Wheeler
Wheeler, Jeremiah
1
Amos West
West, Amos
1
Henry West
West, Henry
1
Joseph Wright
Wright, Joseph
1
Shubael Wheeler
Wheeler, Shubael
1
Joseph Waldron
Waldron, Joseph
1
5
Aaron Wheeler
Wheeler, Aaron
1
Joseph Wheaton
Wheaton, Joseph
1
Jeremiah Wheeler Jr.
Wheeler, Jeremiah Jr.
1
William Wheeler
Wheeler, William
1
Rehoboth April 15th 1799
Elihu Carpenter
Frederick Drown
Caleb Abell
Assistant
David Perry Jr.
Barak Bullock
a
Ephraim Starkweather Pr1. Assessor
This first list shows 402 dwelling houses and 15 out houses with 17 dwelling houses and 1 out house exempt. The second list, 881 dwelling and out houses with 138 barns, mills, etc., in addition.
3
4
son John
Society in Rehoboth
Peck, Cyrel
2
154
Early Rehoboth
Exempt from Valuation
Included in Valuation
List No.
Dwelling Houses
Out Houses
Acres
Dwelling Houses
Out Houses
Acres
Perches
1
100
8
96
152
2
2
1
2
65
4
67
120
3
83
2
104
4
3
3
55
61
28
5
2
2
99
1
103
115
7
1
7
402
15
433
95
David Perry Jr.
Frederick Drown
Barak Bullock
Assistant Assessors
Caleb Abell
Elihu Carpenter
Ephraim Starkweather PI Assessor
[Original Mass. Tax List, 1 Oct. 1798, vol. XI, 6th Division, No. 2, pp. 164-190- From the original ledger in the possession of the New England Historic Genealogi- cal Society.]
As previously commented, the foregoing first Rehoboth 1798 Federal tax list contains no mention of non-resident taxpayers in the town for that year. In the second list, which follows, this omis- sion is corrected for here are found the names of 144 non-resident tax- payers residing in seventeen towns; 89 in nine Massachusetts towns and 55 in eight Rhode Island towns. In no other record is there to be found so complete a list of non-resident Rehoboth taxpayers.
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