USA > Massachusetts > Suffolk County > Boston > Volume of records relating to the early history of Boston : containing Boston town records, 1796 to 1813 > Part 24
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Voted, That Samuel Brown, Wm. Brown, & Stephen Codman Esqrs. be, and they hereby are appointed a Committee to audit the accounts of the Town Treasurer, and also those of the Over- seers of the Poor, & the Board of Health. And said Committee are directed to report the sum necessary to be raised for the ser- vices of the present year .-
Voted, That the consideration of all money matters [473] be referred to the next May Meeting .-
Adjourned to Monday the 13th day of April next. 10 o'Clock A.M .-
At a Meeting of the Male Inhabitants of the Town of Boston of twenty one years of age and upwards qualified as the Consti- tution prescribes & legally warned, in public Town Meeting assembled, at Faneuil Hall on Monday the 6th day of April A.D. 1812. 9 O'Clock A.M .-
Prayer by the Revd. Dr. Lathrop .-
Warrant for calling the Meeting read .-
Paragraphs of the Constitution or Frame of Government, rela-
301
BOSTON TOWN RECORDS, 1812.
tive to the choice of Governour, Lieutenant Governour, and Senators, read -
also the Law for new districting the Commonwealth, passed the present year, read .-
It was then declared by the Selectmen, that no Vote should be received but such as are unfolded. That the Poll shall be closed at half past 2 O'Clock P.M. and that the Bells begin tolling at 2 O'Clock and continue for half an hour .-
Persons Voted for as Governor with the number of Votes for each person - viz -
His Excy. Elbridge Gerry - 1833.
Hon Caleb Strong - - - 3830.
Wm Gray 1. Wm Heath 1.
J Q Adams 1. S m1. Dexter 1.
Theodore Sedgwick 1. Francis Wilby 1.
[474.] Persons Voted for as Lieutenant Governor, with the number of votes for each person - viz.
Hon William Phillips - 3836.
Hon William King 1820. -
Joseph B. Varnum 1. Wm Gray 1.
Wm Heath 1. H. G. Otis 1. Joseph Storey 1.
Aaron Paine 1. Jabez Whiting 1. Ez. A. Bourne 1.
Persons Voted for as Senators for the district of Suffolk, with the number of votes for each person, viz .-
Hon1. H. G. Otis 3828
Hon1. John Phillips
3831
Hon1. John Welles 3832
Hon1. Peter C Brooks 3829
Hon1. Israel Thorndike 3820
Hon1. David Tilden 1826
Sam1. Brown Esq. - 1825
Russell Sturgis Esq. 1825
William Little Esq. 1818
Mr. Caleb Bingham - 1823
Wm. Sullivan 1. Wm. Prescott 1. S. H. Walley 1.
Geo. Sullivan 1. Henry Cutter 1.
David Townsend 2. David S. Eaton 1.
Jared Austin 1. C. P. Sumner 1.
Jona. Harris 1. Alex". Townsend 1.
Wm. Whitwell Junr. 1. Geo. Bond 1.
Richd. Sullivan 1. Jona. Wild Jun". 1.
Attested Copies of return of the persons voted for as Governor, Lieut. Governor and Senators for the district of Suffolk sealed up
302
CITY DOCUMENT NO. 115.
in open Town Meeting after the vote had been declared, [475] to be transmitted to the Secretary of the Commonwealth as pre- scribed by the Law, and directed as follows viz. -
To Benjamin Homans Esq. Secretary of the Commonwealth of Massachusetts.
Votes of the Town of Boston for Governor and Lieutenant Governor & Five Senators for the district of Suffolk, sealed up in open Town Meeting. -
Then the Meeting was Dissolved.
At a meeting of the Male Citizens of the Town of Boston on Monday the 13th. day of April A.D. 1812. Held by adjourn- ment from Monday the ninth day of March last.
The Committee appointed by the Town at their meeting on the ninth day of March last, to examine the state of the Town Treas- ury and the affairs of the County Treasury, have attended to the duties assigned them, and beg leave to report.
That the approbation of the Inhabitants of the town expressed towards the persons who formed the Committee on the finances of the Town the last year, [476] not only by the adoption of all the measures, which that Committee recommended, but also by the reelection of the same individuals for the same duties the present year, affords to them the highest satisfaction, and has induced them to persevere in their exertions to restore the finan- cial affairs of the Town to a state of prosperity and order. -
It will be seen by a recurrence to the Report of the Committee of the last year, that the principal, if not the only cause of the derangements of the Towns prudential concerns, was the imper- fect manner in which the past taxes had been collected. It will be perceived that the Town have always voted sufficient sums to meet all the public exigences, if the amount voted had been in all cases or could have been promptly collected .-
But from some imperfection in the system of collection it had unfortunately happened, that while the Town was paying interest for a sum not less than 50,000 Dollars, and the County, which may be considered almost in the same light as the Town, was indebted to individuals or the Banks nearly to the same amount, there was due from individuals to the Town on account of past taxes, the enormous sum of 109,000 dollars ; and what aggravated this evil in the minds of your Committee, the Town was found to pay an usurious douceur to its debtors, not for the anticipation of their taxes, but for the [47?] performance of their duty, while it could demand no interest from those who were delinquent in the payment of their taxes to the Town.
303
BOSTON TOWN RECORDS, 1812.
The Committee having ascertained to their satisfaction that the above mentioned defect in the collection of the taxes was the prolific cause of the embarassment of the Towns affairs, recom- mended a remedy which they flattered themselves would be effectual.
If the remedy had failed, as it was a new experiment in a case of some difficulty and delicacy, you Committee trust that such failure would not, by a liberal & discerning people, have been attributed to them.
If on the other hand, it shall appear to have been successful be- yond even the hopes and promises of your Committee, they are not disposed to assume to themselves any merit from a measure which appeared to them to be pointed out by the simplest and most ordinary dictates of prudence and policy.
Your Committee cannot give to their fellow-citizens more sat- isfactory means of judging of the effects of the system recently adopted than by reporting to them the amount of taxes laid for the five years last ensuing, and the amount collected on each tax prior to the 1st. of March in each year.
Amount of tax 1807 134,231.83
Amount paid 1st March 1808 60,626.79
Amount unpaid on 1st. March 1808 $73,605. 4
[478.] Tax for 1808 - 102,533.33
Amount paid to March 1st. 1809 51,722.83
due March 1st 1809 -
50,760.50
Tax for 1809
130,219.98
Amount paid March 1st 1810
60,267.51
due March 1st. 1810
69,952.47
Tax for 1810
140,306.45
Amount paid to 1st March 1811 68,848.86
due 1 March 1811
71,457.59
Tax for 1811 (since new system)
135,792.61
Amount paid to 1st March 1812 116,184.79
Due March 1st. 1812
$19,607.82
Thus it will be perceived, that the amount paid on the tax of the last year, (without an usurious premium to the debtors of the Town) is nearly twice as great as the average paid in the same period, during the four years next preceding, and the amount due to the town on account of the last years tax is not more than one third part as great as that of former years.
301
CITY DOCUMENT NO. 115.
The importance of this last idea will be manifest to every man who reflects that a very large proportion of public and private debts, are lost by delay ; that the citizen who will not, or who pretends that he cannot pay his tax during the year in which it is assessed, is very little likely to pay it either cheerfully or easily when another is added to it.
The statement of the Town Treasurer, which the Committee will next exhibit, affords a most salutary lesson [479] on this subject. It is a commentary on their report, which leaves but little argument; for while 116,000 Dollars out of 135,000 have been collected on the last years tax, the town Treasurer does not acknowledge the Receipt of more than 24,000 dollars during the past year, out of the large sum of 109,000 due for taxes, laid & assessed preceding the past year. Your Committee forbear to press any further remarks on this subject, for the facts them- selves are too plain and too forcible to require any illustration. The Committee have received from Town Treasurer, the following statement of the towns affairs, on the first of March last.
Received on outstanding taxes
24037.94
D°. on Rents
6317.46
Do. on Neck Lands 990. 2
Do. on Military fines - 188 .-
Do. on Land on Common street &c 3000 .-
Do. on tax for 1811 116184.79
$150,718.21
Cash received from State, for States Poor -
6225.94
This amount transferred on Select- mens draft to Town Treasury by a vote of the Town on account of trust of Neck land
8484.28
Recd. of Francis Wright Esq. for an Engine
75.
Selectmens draft in favor of the New England Insurance office, awarded for widening Ex[change] lane, paid by a 5500. note on Interest by order of the Selectmen 20285.22
Doll8. 171,003.43
[480.] Due from Brazer on Award D° Notes for land sold -
5000. 14015.
Selectmens drafts from May 1st 1811 to Feby. 1812
48312.09
Do. on D°. May 1811
22037.10
Amount paid thereon - -
70349.19 64536.41
5812.78
305
BOSTON TOWN RECORDS, 1812.
Overseers drafts balance due May 1s1. 1811 - - Do. drawn from May 1st. 1811 to
10287.83
Feby. 1812
17559. 3
27846.86
Amount paid
25467.82
2379.4
Board of Health
Balance to May 1811 -
317.95
Drafts to Feby. 1812 -
5310.38
Amount paid to March 1st. 1812 - 5404.38
Notes payable May 1st. 1811
50317.22
Note to New England
Insurance office
5500.
55817.22
Amount paid to March 1st. 1812
20496.30
Amount due
55320.92
Amount paid County of Suffolk
32541.50
Amount paid State Treasurer -
20081.
Amount due to the County of Suffolk 61,214
Amount due to the State 17,853
Boston 4th April 1812 William Smith
Received
171003.43
Paid - -
168527.41
Balance on hand to New Account
$.2376.02
From the above Statement it appears that although the tax of last year has been collected with an unexampled degree of promptitude, and although the [481] important amount of 168,000 Dollars have been paid by the Town Treasurer within ten months of the past year, yet that the Town is still greatly in arrears, owing as your Committee conceive, to the great ballance still uncollected of the past taxes, amounting in the whole to a sum exceeding one hundred thousand dollars.
Before your Committee proceed to report on the affairs of the County, they would beg leave to state, that they apprehend that further and more energetic measures should be adopted by the Town Treasurer for the collection of the arrearages of past taxes, and that although great effects have been already produced by the prompt measures adopted with regard to the taxes of the last year, yet they apprehend that the votes of the Town on that
223.95
$5628.33
300
CITY DOCUMENT NO. 115.
subject have not been fully complied with, otherwise there would not have been so considerable a sum still due on the last years tax. The Committee are of opinion, that a strict and firm execution of the votes and intention of the Town ought not to leave on the first of March one dollar uncollected of the past years tax. If there are, as perhaps there may be, individuals, overtaxed, or who are unable to pay, the abatements ought to be made before March so that the current years tax should in every instance be settled before the Meeting in that month, either by payment or by abatements, where the parties are either unable to pay or have been overcharged.
No individual, and certainly no corporation, can expect to have their affairs in a regular and well ordered state, while they con- tinue to suffer the debts due to them to accumulate, at the same time that their expenditures are uniform, and exceed the amount actually collected.
[482.] The Committee further report, that in pursuance of the other branch of their commission they made application to the Hon1. the Justices of the County Court for permission to investi- gate the affairs of the County ; and that honourable Court, with great readiness and civility was pleased to authorize four members of the Towns Committee to call the County Treasurer to a settle- ment, and to investigate fully the state of the financial affairs of the County. The Gentlemen thus authorized immediately waited on the County Treasurer; but they regret to state, that they found his state of health so feeble as to render it absolutely impracticable for him to settle his accounts, or to afford them the information desired by the Town. - They feel it however incum- bent on them in justice to a respectable citizen to state, that the County Treasurer claims a balance against the Town, and from the general course of the county concerns, the small sums paid over to him in comparison with the numerous demands upon him in his said capacity, as well as from other circumstances, your Committee have reason to believe that he would be able to liqui- date his accounts with reputation to himself, if the state of his health would permit.
In order however, to enable the town to form a tolerably correct idea of the state of the affairs of the County, your Committee subjoin a statement of the situation of the County debts and credits furnished to them by one of the Justices of the Hon1. County Court who has been long and intimately acquainted with its concerns, and who has generally been authorized to settle the accounts of the County Treasurer .-
[483.] Estimate of Debts due from the County of Suffolk .-
To the Union Bank
14100
To the Boston Bank
12000
To the Massachusetts Bank - 12000
38100 .-
BOSTON TOWN RECORDS, 1812.
307
To several Justices of the peace To the Sheriff on sundry accounts
1200 .-
1000.
500.
To Depy Sherifs, Constables & Goaler To Attorney General and Solicitor attorney -
& county
300.
To the Coroners
100 .-
To the Judge of Probate
140.
To the Physician of the Goal
120.
To Witnesses
500.
To Jurors -
1000.
To Stationers & Binders
152.
To Mechanics
250.
To Tudor for rent -
138.
For want of documents some debts omitted say - 500.
$44000.
New Court house to complete, viz
Jeremiah Gardner on contract . 12000
D°. his extra Bills 2500
14500 .-
paid him
8300 .-
6200.
Josiah Bemis all his Bills
33000.
paid him
22500.
10500 .-
Wall for Iron doors windows and railing - -
1500 .-
Painting & Glazing
1000. 500.
Plastering and other Masons work to finish -
800.
Slates & Slating Roof
900.
Glass -
400.
John Lowell, for land bought of him & Freeman
5330
10430
60700.
[484.] Amount brought up
10430
60700 .-
Ezekiel Prices heirs for land unliqui- dated, say - - -
1600.
Extra work fitting up the Offices -
270
12300.
$73000 .-
Submitted by
William Donnison Committee
Decr. 31st. 1811 .-
County of Suffolk - Statement of taxes for 1810 & 1811 .- whole amount of the County .tax for 1810.
-
Hardware bills -
308
CITY DOCUMENT No. 115.
Boston's part of 1810 tax is - 40489.12
Chelsea's part of 1810 tax is 510.88
$41,000 .-
Whole amount of County tax for 1811
Boston's part of 1811 tax is -
44439.28
Chelsea's part of 1811 tax is
560.72
$45000 .-
Balance of tax for 1810 unpaid,
receivable from Town of Boston
22993.83
whole of Boston's tax for 1811 unpaid
44439.28
67433.11
Chelsea's part of County tax for
1811 unpaid
-
560.72
Dec". 31. 1811. Outstanding
$67,993.83
From this statement it will appear, that whenever the Town Treasurer shall have paid over to the County Treasurer the sums which have been actually assessed for County expences, and a great part of which has been received, a very small ballance only will be due from the County to individuals, or to the Banks. It is true that from this statement it would seem that the County is largely indebted to the Banks, and to Private persons; but it will be seen that as soon as the Town Treasurer shall have dis- charged the proportion of taxes due to the County, and assessed by the Town, the amounts due by the County will be very insig- nificant : and it is also necessary to remark that one [485] of the largest sums in which the Town stands indebted is that which it owes to the County, and it would be therefore erroneous to consider the whole debt due from the Town, and the debt due from the County as distinct sums, because as soon as the County Treasurer shall receive from the Town the amount due to the County, he will be enabled to discharge nearly the whole amount in which the County stands indebted. -- These remarks have been more detailed because an opinion has prevailed that the affairs of the County were in a deranged & embarrassed state, and that if examined they would show, that the Town which nearly constitutes the County, is much more largely indebted than the accounts of the Town Treasurer lead us to suppose : This idea is proved to be erroneous, and the amount due from the Town, it will be seen, includes nearly the whole of the County debt. Considerable interest has been excited by the erection of the New Court House ; an edifice called for by every consideration of prudence and policy. It has been supposed that the erection of this build- ing would involve the Town and county in enormous expences. - Your Committee have investigated that subject, and after pro- curing the estimate of Judge Donnison, who in his capacity of Judge, both of the Court of Common Pleas, and of the County Court, has been more intimately acquainted with the cost of this edifice than any other man, as well as from the statement of the
309
BOSTON TOWN RECORDS, 1812.
agent for the erection of the Court House, your Committee find that the whole cost of that building will not exceed sixty eight thousand dollars. - It is also an agreeable circumstance that the Committee are able to add, that nearly the whole of this sum has been already assessed [486] and raised during the last three years, in so moderate and judicious a manner, that it has not appeared materially to increase the ordinary aggregate of the Towns taxes. - when therefore the outstanding taxes shall have been collected, and their due proportion paid over to the County, we shall have the satisfaction to have nearly discharged the bills for an edifice highly ornamental to the Town, important to the convenience of the Courts, witnesses and Jurors, and absolutely essential to the safe preservation of the public records. With respect to the expediency of uniting the two offices of County & Town Treasurer in one person, the Committee report, that as the law now stands, this would be impracticable to effect by any vote of the Town. The only effect of such a vote would be a recom- mendation to the citizens to unite their suffrages in the same person, and as the choice is by ballot, it will be perceived that such a recommendation might have but little effect on the friends of candidates for said offices. But your Committee are further of opinion, that during the present year it would be inexpedient so to unite the two offices. -
The settlement of the Accounts of the present Treasurer, and the efficacious measures which ought to be taken by the new Treasurer, to bring about a system of order in the County affairs, would for the current year fully occupy an able, intelligent, well informed accomptant, without permitting him to attend to the united duties of Town Treasurer & Collector.
Your Committee would, however, recommend that the Town should furnish an office to the County Treasurer, adjacent to that of the Treasurer of the Town, and that the County Court be respectfully requested to enjoin on the County Treasurer to trans- act all his official business in [487] said apartments. One object, among many others, to be attained by such arrangement, is, that persons might not get orders from the County Treasurer for services rendered to the County while they stood indebted to the Town for taxes or otherwise.
Your Committee further report, that it is highly expedient, that the Town Treasurer & Collector should regularly at least once in every week, pay over to the County Treasurer the proportion due to the County of the amount received for taxes during such week. We should then never witness the extraordinary fact of the Towns being indebted to the County nearly 60,000 Dollars. The County would not be obliged to procure all its work done at a disadvanta- geous rate, because payable only in orders for taxes ; and one step at least would be taken towards the restoration of order and regularity, without which no true system of economy can exist .-
Your Committee conclude, by recommending a new injunction on the Town Treasurer, to cause all the back taxes to be col- lected, where the assessors shall not abate them, and a literal
310
CITY DOCUMENT NO. 115.
compliance with the vote of last spring as to all taxes which may be hereafter assessed .-
It ought to be understood, that the taxes should be paid with the same promptitude as the duties at the Custom house, and the moment any indulgence is introduced, an indulgence as injurious to the individual as to the Town, the floodgates of disorder are thrown open, and the affairs of the Town will continue to be in a state of derangement ill suited either to its reputation or its interests.
Josiah Snelling Nº. 1. R Webster Nº. 2. Ephraim Elliot Nº. 3. John Brown Nº. 4. Wm. Alline Nº. 5. Nehh. Parsons Nº. 6.
Stephen Codman Nº. 7. Jnº. Lowell Nº. 8. Isaac Winslow Nº. 9. Joseph Tilden, Nº. 10. J. P. Davis Nº. 11. Joshua Davis Nº. 12.
April 6th. 1812.
[488.] The foregoing Report was read and accepted by the Town .-
The Town voted to proceed to the choice of County Treasurer, which vote was reconsidered & three O'Clock PM was assigned, afterwards it was Voted to postpone the Choice of County Treas- urer to Friday next 10 o'Clock
Adjourned to Friday next 17th. Instant.
Friday April 17th. 1812 .-
The Town met according to adjournment.
Votes for a County Treasurer were received, sorted and counted by the Moderator & Town Clerk, when it appeared that,
John Winslow Esq. had 852 Votes
Thomas Badger Esq.
76
Jos. Foster Esq. 27. John Boyle 22. 49
Samuel Brewer
7. Nath1. Noyes 6.
13
Step". Codman Esq. ɔ̃. Caleb Bingham 2. 7
James Scott 2. Benj Homans 2. 4 66
Seth Kent -
1. David Tilden Esq. 1. - 2 66
William Smith - 1. Josiah Bachelder 1. -
2 יי Andrew Sigourney - 1. Revd. J S J Gardiner 1. 2
Skinner the younger -
-
1
whole number - 1008 Votes
311
BOSTON TOWN RECORDS, 1812.
William Smith Esq. - was chosen Town Treasurer & Collector for the year ensuing.
A memorial was received from William Smith Esq., praying that the Town would allow him an assistant Clerk, for reasons set forth in his memorial. The same being read it was moved and Voted,
That the application of the Town Treasurer for the allowance of a Clerk be referred for consideration, to the Committee chosen in March to examine the state of the Town and County Treasury, & that they report at the May Meeting .-
Voted, That the same Committee be desired to examine [489] particularly the state of the outstanding taxes; to consider what instructions are necessary for the assessors relative to abate- ments ; and in conjunction with the auditors of accounts to con- sider what amount of tax is necessary and expedient for the present year & report at the next May Meeting.
Voted, That the Thanks of the Town be given to Stephen Cod- man Esq. for his services as Moderator.
Then the Meeting was Dissolved .-
At a Meeting of the Male Inhabitants of the Town of Boston of twenty one years of age & upwards, qualified as the Constitu- tion prescribes at Faneuil Hall on Thursday the 14th. day of May A.D. 1812. 9 O'Clock A.M .-
Prayer by the Revd. Dr. Elliot .-
Warrant for calling the Meeting .- read .-
Paragraphs of the Constitution or Frame of Government, which relate to the choice of Representatives read -
The return of the assistant assessors signifying that the Major & Minor Polls of this Town for the present year were 10,157. being also read - The Inhabitants were directed by the Select- men, to bring in their Votes for Representatives not exceeding forty five. - The Poll to be closed at half past 1. O Clock. -
After the Poll was closed, the Selectmen proceeded to count & sort the votes, when it appeared that the following Gentlemen were Elected Representatives for the year ensuing - viz,
William Smith Esq. William Brown Esq. Benjamin Russell Esq.
Samuel Cobb Esq.
Jonathan Hunnewell Esq. Charles Davis Esq.
312
CITY DOCUMENT NO. 115.
Benjamin Whitman Esq. William Hammatt Esq.
James Robinson Esq. Mr. John Parker
William H. Sumner Esq.
Mr. Josiah Knapp
Mr. Oliver Keating Daniel Messenger Esq.
[490.] Mr. Nathan Webb George G. Lee Esq. John May Esq. George Blanchard Esq.
Mr. Richard Faxon
Mr. John D. Howard
Mr. Lynde Walter
Mr. Jonathan Whitney Alexander Townsend Esq. James Savage Esq. Henry Sargent Esq.
Lemuel Shaw Esq.
Charles Jackson Esq. Joseph Tilden Esq.
Mr. William Harris Mr. Barzillia Homes
Mr. Andrew Sigourney
Mr. Joseph Pierce
Mr. Thomas Barry
Mr. Joshua Ellis
Declaration of the choice was then made and the Meeting was Dissolved.
At a Meeting of the male citizens of the town of Boston duly qualified & legally warned in public Town Meeting assembled at Faneuil Hall on Wednesday the 20th day of May A.D. 1812. 10 oClock A.M.
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