USA > Maine > York County > Kittery > Perfecting or valuation lists of Kittery, Maine, 1760 > Part 1
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Gc 974.102 K64k 1727537
M. Pt
REYNOLDS HISTORICAL GENEALOGY COLLECTION
ALLEN COUNTY PUBLIC LIBRARY 3 1833 01092 2554
Digitized by the Internet Archive in 2014
https://archive.org/details/perfectingorvalu00kitt_0
1760
٠٠٠٠
E6,473.46
19900
1727537
PERFECTING OR VALUATION LISTS OF KITTERY, MAINE, 1760
CONTRIBUTED BY NATHAN GOOLD
" A true Copy of the perfecting Lists whereby the Province Tax was made and proportioned by us the Subscribers on the Inhabitants & Estates rateable In Kittery Anno 1760. Kittery May 27th 1761
Thomas Cutt John Dennet Elihu Gunnison 1 Assessors of Kittery.
A Perfecting List for ye Year 1760 for that Part of ye Town Called ye Lower or first Parish In Kittery the first day of Sep- tember
Polls.
Total Value of Estates
Lady Mary Pepperrell
£110- 0 -- 0
Edmon Moody
4
08- 0-0
Richd Keating
2
25 --
Robt Orom
1
8 -- 0-
Widow Snow
7-
George Moody
1
5 -- 0-
John Stocker
1
3- 0-
Nathl Sparhawk Esq
1
110- 6-
Saml Rackief
1
5 ---- 0 --
Josha White
1
8- 0 --
W» Walker
1
8- 0-
Josiah Reary
1.
8-10-
Math" Vincent
1
12- 0 --
Jonan Vincent
1
2- 0-
Joseph Stevens
1
7- 0-
John Underwood
2
25-0-
Nath' Tod
1
8- 0 ---
11515
-
Selectmen or
John P. Bartlet
Alexa" Shapleigh
10
.vortic
Anna Dearing WVm More
2
11- 0 ---
Roger Dearing
1
26- 0-
Roger Mitchell Eben' Dearing
0
10- 0-
1
8- 0
Sam' Lanfear
1
6- 0-
Charles Chaney
1
20- 0-
Richd Mitchell
2
9-
_ 0
John Kaswell
1
7-
0-
Jeames Kaswell
1
7 -- 0-
Wido Rackleef & Son
1
10- 0-
Andw Phillops
1
2- 0-
Timº Gearish
1
35
Thº Furnald
1
17- 0 ----
Robart Parker
1
2- 0-6
Charles Foy
1
6-0-0
Jno Foy
1
Jos Relling & Son Joseph
2
40- 0 --
Step" sevey,
1
30-14 --
Sam1 Relling
1
2- 0-0
John Finny
1
4-0-0
Sam Mitchell
1
25- 0-0
Clemt Dearing
2
24-0-
Josh Dearing
1
Richª Cutt Esq' & Son
2
106- 0 --
Benj" Relling
1
6- 0-
John Tobie & Son
1
2- 0-
Nich& Weeks Jun!
2
18- 0-
Wm Mitchell
1
15- 0 --
Joseph Mitchell & Son
2
35- 0-
David Welch
2
5-0-5
John Hiddin
0
12 -- 0-0
Nath' Ilix
1
20- 0-0
Step" Smith .
1
17-12-0
Nichs Bryer & his Mother Joseph Gearish
1
10- 0-0
Rob' Eltett Gearish
1
Caleb Hutchings
1
100- 0-0 9- 0-0 33- 0-
John Norton
54- 0-0
1
10- 0 --
1
1 1
Sam1 Norton
1
Wm Hutchings
1
5- 0. -
Nich& Sevey
1
12- 0-0
Wm Dearing
2
63- 0-0
John Hutchings Ju'
1
4- 0-0
Henery Barter
2
40 -- 0-0
John Bartter
1
Joseph Gunnison
1
30-18-0
John Gunnison
1
28- 0-0
Joseph Hutchings
2
27- 0-
John Wilson
1
Abram Chapman
1
8- 0 ---
Isaac Chapman
2
10 -- 0 ---
George Finex
0
20- 0 ----
John Finex
1
2- 0-0
Petter Lewis
1
65 -- 0 ----
Moss Wilson
78- 0-0
Andw Haley
20- 0-0
Andw Haley Jur
12 -- 0 --- 0
Benj" Parkor Esq
57 -- 9 --- 0
Rich' Fenix
1
35- 0-0
Wido Martha Jones
1
18- 0-0
Benjn Weeks
1
10- 0-0
Joshª Hutchings
1
10- 0-0
Marjery Gunnison
10- 0-0
Benjn Gearish
1
6- 0-0
Jnº Brodeen
1
Heny Beeli
1
Sam' Leech
1
Sam1 Pray
1
28- 0-0
Sam1 Pray Jur
1
7 -- 0-0
Ebont Pray
1
7- 0 -- 0
Francis Winkly
1
8- 0-0
Enoh Stevens
1
10- 0-0
Nath' Hooper
1
0 33- 0-0
Elihu Gunnison
3
Mary Whipple
-
63- 0-0
Eben' Furnald
1
23-16-0
Jon" Furnald
1
4-0-0
2 2318 3 3
2- 0 -- 0 24 -- 0 ----- 6-0-0
3
Eben' Furnald Jur
1
4-
Benjn Furnald
2
12- 0-0 - 12- 0-0
Joseph Furnald
1
Tho Tripe
2
12- 0-0
Jona" Dain
2
13- 0-0
Joseph Dain
1
11- 0-0
Sam1 Newmarch
2
25- 0-0
Wm Stimson
2
16- 0-0
Elex' Jones
0
12 -- 0-0
Elex' Jones Jur
1
2- 0-0
Joseph Poakswell for
Capt Jnº Mewmarch's Estate
1
40- 0-0
Sam1 Furnald
1
10- 0-0
John Furnald
1
11- 0-0
Roland Jenkins
2
11- 0-0
Nath! Mendom's Estate
28- 0-0
Jos Weeks Jur
1
15- 0 -- 0
Richª Peary
1
2- 0-0
Farbour Allin
1
0- 0-0
Benj" Mugridge
1
24-0-0
Willm Furnald's Island
28-0-0
Mark Furnald
2
13 -- 0-0
Marcy Bellemce
-
6 -- 0-0
Edwd More
1
3- 0-0
Edwd Webber
1
4- 0-0
Wm Gerrish
1
4- 0-0
Francis Winkly Jur
1
Sam1 Walliss & Augs Seveys Estate
$
40
Paull Williams
1
4- 0 -- 0
Benje Greenlif 1
15-0-0
Thº Chanler 1
5- 0-0
Thoms Green
1
Jeams Green
1
Deborah More's Son
1
WFm Stevens
1
4- 0-0
Josh" Pray
1
Jnº Winkly
1
4-0-0
Jos Foy
1
-
4
Joseph Cutt
1
30- 0-0
John Lolly Joell More Sam1 Greene
1
8- 0-0 6- 0-0
1
1
Eps Greene
1
2- 0-0
I'm Pilloes
1
John Allin
1
Joseph Newmarch for Island
Clarks
5 .- 0-0
And' Grene
1
Sam' Amee
1
Jnº Smart
1
John Furnald Jur
1
3- 0-0
Elihu Weeks
1
Sam' Lewis
1
Petter Lewis Jur
1
Richd Fenix Jut
1
Win Lewis
1
Win Simson
1
Simson Furnald
1
Thoms Batson
1
Sam1 Wilson
1.
22- 0-0
Thom& Bryant
1
Wm Weeks
1
6- 0-0
Nathi Sparhawk Esq as guardian to his Children for money at Interest 1
600- 0-0
.
Lady Mary Pepperrell and Nathaniel Sparhawk, Esq., were the only persons who had a valuation for " Faculty." They each had £40 0 0.
A Perfecting List' for the Year 1760 for that Part of The Town Called the Middle Parish in Kittery the first Day of Sep- tember.
Polls
Total Value
Capr Wm Wentworth
1
£60- 0-0
5
Richª Pope 1
Ebenezer Leach
1.
29-11-0 18- 0-0
Deacon Thomas Cutt and sons Thos & Robt
66- 0 -- 0
Henry Benson
1
32- 0-0
Zachriah Knock
1
9 -- 12-0
Widow Keziah Gowell
0
11 -- 15-0
John Fernald Tertius
1
13- 5-0
Benjamin Ramick
1
6-18-0
Hezekiah Staple
1
Timothy Hanscom
1
42-14-0
Deacon Benje Fernald
2
59-14 -- 0
George Fernald
1
3 -- 0-0
Widow Mary Dennet
1
30-12-0
John Dennet
2
28-18-0
Robert Cole
2
6-10-0
John Dennet Tertius
1
Abner Cole
1
10-10 -- 0
Asahel Cole
1
8-10 -- 0
Jonathan Spinney
1
10-10-0
Nath1 Fernald Junr
}2
Widow Anno Cottel
1
6-10-0
Richard Carter
1
6-16-0
John Adams and
12
55-19-0
Son Mark Adams
1
Samuel Rice
3
48-0-0
Rath Marr
7-10-0
Samuel Johnson
1
36-11-0
William Roges
1
34 -- 0-0
John Tapley
2
4-0-0
Jonathan Mendum
2
33 --- 0-0
John Godsoe '
2
25 -- 0-0
John Marr
1
2- 0-0
Nath1 Kene
2
42 --- 10-0
Isaac Kene
1.
7-12-0
Joseph Kene
2
26 -- 12-0
Samuel Pickernail
2
23-0-0
6
30-11-0
& Son Timothy
John Adams Junr
James Fernald
1
25-2-10
William Willson
1
38- 0-0
Nathl Fernald
I
22- 0-0 55-10-0
James Johnson
1
Tobias Fernald Jun'
1
13- 0-0
Tobias Fernald
2
32- 0-0 57 -- 18 -- 0
Thomas Rogers Jun'
1
4 -- 0-0
John Rogers Jun'
1
Ephriam Sherburn
2
24- 0-0
Samuel Monson
1
28- 0-0
Thomas Pettegrew
1
Joseph Manson
3
22- 0 -- 0
William Willson Jun'
2
15- 0-0
John Fernald 4ª
1
30- 0-0 4- 0-0
Widow Abigail Fernald
J
34- 0-0
Widow Mehitable Shepard
0
15- 0-0
Mary Shepard
2
Benjamin Hammons
0
Edmund Hammons
1
David Willson
1
14 --- 0 -- 0
Widow Judah Willson
0
14- 0-0
Arkles Fernald
2
5- 0-0
Nicholas & Jos. Weeks
2
50-0-0
Charles Smith
32- 0-0
Thomas Hutchins
2
36- 0-0
Benjamin Hutchins
1
23- 0-0
Enoch Hutchins
2
24 -- 0-0
Samuel Weeks
1
4-10-0
Mark Hutchins
1
Josiah Hutchins
1
Samuel Haley
2
30- 0-0
Joseph Hutchins Jun'
1.
Samuel Haley for
7 --- 10-0
Gowen Willson Estate
John Ilaley
3
33- 0-0
Josiah Haley
1
1 10 0
Zaccheus Beal
15- 0-0 27- 0 -- 0 5-010
Robert Cutt
Thomas Rogers
.
7
Thomas Lewis
2
39- 0-0
Andrew Lewis
1
8- 0-0
Widow Katrine Marr
0
6- 0-0
John Hutchins
1
26-10-0
David Pope
1
Benjamin Willson
1
14- 0 -- 0
Richard Pope Jun'
1
8- 0-0
Edward Cutt
2
42- 0-0
Joseph Curtis
1
19- 0-0
Widow Mary Pettegrew
1
6- 0-0
Benjamin Willson Jun'
1
4- 0 -- 0
Samuel Fitts
2
Simeon Fitts
1
James Pickernail
1
4 -- 0-0
John Shapleigh
1
33-12-0
Widow Elizabeth Pettegrew
1
19-10-0
Richard Fowell
1
John Alless
1
9- 0-0
John Weymouth
1
David Mendum of Portsmouth
3- 0 --- 0
Widow Sarah Clough
6- 0-0
Henry Benson Jun'
1
John Peters
2
2- 0 -- 0
Cap" John Wentworth
1
3- 0-0
John Stevens
1
2 -- 0 --- 0
Job Tapley
1
2- 0-0
William Tapley
1
For "Faculty" Widow Mary Dennet had £15 12 0.
A Perfecting List of the Polls and Estates in the Lower Part of the upper Parish in Kittery for the year 1760.
Polls.
Total Value.
John Spinney
3
£11-10-0
John Spinney Jur 1
Widow Abigail Spinney 0
12- 9 -- 0
Edmond Spinney
1
10-10 -- 0
8
John Tetherly
1
5-10-0
William Tetherly
1
6- 0-0
William Cottle
1
20- 0-0
Thomas Fernald
1
( Torn out)-10-0
Peter Dixon
3
42-2-0
Isaac Remick
1
7-10-0
Joshua Remick
1
18- 0-0
Moses Fernald
1
6- 0-0
John Scriggen
1
1- 0-0
Paul Scriggen
2
1- 0 --- 0
John Seriggen J'
1
Widow Hannah King
0
9- 6-0
Amos Paul
1
24-18 -- 0
Steven Field Jr
]
13-18-0
Noah Paul
1
1-10-0
Steven Paul
2
12- 6-0
Steven Field
0
12- 0-0
Joseph Field
1
41-10-0
Daniel Lydston
1
20-16-0
Waymon Lydston
1
15-3-0
Samuel Remick
0
6-10-0
Nath' Remick
1
29- 5-0
Parker Foster
1
21- 0-0
John Remick
1
2-18-0
Mark Staple
1
2- 0-0
Soloman Staple
1
9-0-0
Thoe Spinney
0
35- 0-0
Joseph Firnald
1
25- 0 -- 0
Joseph Fernald J'
1
14-10-0
Joshua Brooks
1
16-13-0
John Hanscom
1
20-16-0
Isaac Hill
0
5- 0-0
Capt. Peter Staple
1
44-8-0
1
Peter Staple Jun'
1
9-8-0
George Rogers
3
26-4 -- 0
John Rogers
1
26- 4-0
John Dearing
1
18 ---- 6 --- 0
John Hammond
3
43- 0-0
Jonathan Hammond
1
32- 0-0
9
1
Andrew Green
1
4-10-0
Samuel Tobey
1
24-15-0
Stephen Tobey
1
28-13-0
Ephriam Libby & Son Ephriam
2
39-12-0
Sam11 Libby
2
33- 1-0
Uriah Hanscom
1
Thomas Hanscom
1
20-18-0
Samuel Hanscom
1
10- 0-0
Thomas Hanscom Jr.,
1
11- 0-0
Abraham Cross
1
21-11-0
Jobn Tobey
1
24-15-0
Aaron Hanscom
1
7-15-0
Joshua Staple
2
10- 0-0
Joseph Staple
2
24- 2-0
Joshua Staple Jr.
1
Joseph Staple Jr.
1
Widow Martha Libby
1
20- 0-0
Reuben Libby
1
18-9-0
Matthew Libby
1
11-16-0
John Tobey Junt
1
2- 0 --- 0
Noah Staple
1
11- 0-0
James Fogg
1
42- 6-0
James Fogg Jr
1
6- 0-0
George Hammond
1
37- 0-0
John Leighton
3
39 -- 0-0
Downing Woodman
1
31 -- 2-0
Joseph Hammond
2
45- 9-0
Samuel, Tobias and
3
108-14-0
William Shapleigh
Thomas Hammond
1
Deac" Wm Leighton
1
53-12-0
Widw Dorcas Shapleigh
2
102- 0 -- 0
John Crocker
4
2 -- 0-0
Humphrey Scammon
2
10- 0-0
Hy Scammen for Odiornes farm
8- 0-0
Sam" Hill Jr
2
13- 8-0
Widw Patience More
1
1-10-0
Michal Kennard
0
7-10-0
Edward Kennard
1
8-18-0
10
1
Timothy Richardson
2
7- 0-0
Moses Hanscom
1
31-12-0
Mº Hanscom for Moffetts Marsh
0
5- 0-0
Stephen Dixon
1
5 -- 0-0
Capt John Gowell
1
15- 0-0
Alexandr Shapleigh
1
23-16 -- 0
John Brawn
1
0- 6-0
Will™ Remick
1
4-10-0
John Seavey
1
4- 0-0
William Tetherly Jr
1
14-18-0
John Allen Jr
1
1-10-0
William Spinney
1
11-16-0
Samuel Kennard
1
1-10-0
Widw Sarah Lydston
0
13- 0-0
Dennis Fernald
1
34 -- 0-0
Daniel Hanscom
1
11- 0-0
William Fernald
1
4 -- 10 -- 0
Joseph Hanscom
1
5-10-0
Gidion Knight
1
10- 5-0
Joseph Remick
1
1-10-0-
Ichabod Remick
1
8-0 -- 0
Soloman Staple Jr
1
2- 0-0
Jacob Garland
1
3- 0-0
Samuel Pettegrow
1
4- 0-0
John Foster
1
3 -- 10-0
Daniel Knight
2
9- 0-0
Enoch Remick
1
4-10-0
Jonathan Hanscom
1
4 --- 0-0
Joseph Paul
1
1-10 -- 0
Jonathan Wittum
1
Daniel Toward
1
Widw Elizabh Cole
1
1 -- 10-0
Sipiran Marrener
1
William Mallalla
1
1-10-0
Ebenezer Hammond
1
Jeremiah Paul
0
5-0-0
Isaac Reed
1
Isaac Reed Jr
1
David Staple
6- 2-0
11
Michal Kennard Jr Benjn Welch
1
2-10-0
1
Tobias Leighton
1
John Brown
1
John Shapleigh
1
3- 0-0
John Hanscom Jr
1
Joshua Brook Jr
1
1-10-0
Joseph Hill Jun"
1
1-10-0
Samuel Tobey Jr
1
Stephen Tobey Jr
1
2- 0-0
John Orr
1
A perfecting List of the Polls and Estates in the upper Pre- cinct in Kittery for the Year 1760.
Polls.
Total Value.
Daniel Brown
0
3 --- 10-0
Sam1 Lord J' of Berwick
12- 0-0
Jonath" Hambleton of Berwick
9- 0-0
Samuel Shorey
26- 0-0
Daniel Furbush
16- 0-0
Widw Sarah Furbush
1
6-0-0
Joseph Furbush
1
25-10-0
Joseph Furbush Jr
1
2- 0-0
John Ferguson
1
John Furbush
1
9- 0-0
James Ferguson & Son Daniel
}3
58-0 -- 0
Widw Patience Neall
2
36- 0-0
Richd Thackerly Jr Berwick
6- 0-0
James Neall
2
31-15-0
Eben' Hearl
1
25- 0-0
Sam' Roberts
0
5- 0-0
Benjamin Hearl
1
6- 0-0
Daniel Emery
1
46- 0 -- 0
Simon Emery
3
50- 0-0
Capt. Noah Emery
1
23- 0 --- 0
12
Danl Emery J'
1
3- 0-0
Japhet Emery Zachariah Emery
1
6-0-0
1
13- 0-0
Caleb Emery
1
30- 0-0
Dan1 Emery Tertius Samuel Emery
1
9- 0 -- 0
John Emery
1
6- 0-0
James Emery
1
7- 0-0
Zachh Emery Jun'
-
1-10-0
Capt. James Gowen
1
54- 0-0
Benjamin Goold
1
27- 0-0
Dan' Goold
1
4 -- 0-0
Benj" Goold Jun"
1
5-0-0
Joshua Weed
1
12- 0-0
Simon Lord
1
24- 0-0
James Ferguson Jun'
1
5-0-0
John Lord Berwick
2- 0-0
John Lord Tert Berwick
-
11- 0-0
William Hight Berwick
-
4- 0-0
John Frost Esq
2
77-0-0
Widw Abigail Hubbard
-
16- 2-0
Capt Charles Frost
1
70-0-0
Widw Sarah Frost
0
50-0-0
Simon Frost Esq'
2
45 --- 0 -- 0
Capt Nathan Bartlet
2
43- 0-0
Tobias Leightons Estate
6- 0-0
Widw Jane Tucker
-
12- 0-0
James Tucker
6- 0-0
Nathan Bartlet Jr
1
Doct' Edmd Coffin
1
24- 0-0
John Hd Bartlet
2
44-16-0
Richª Chick
1
24- 0-0
Thomas Chick
2
7-10-0
Isaac Chick
1
4- 0-0
Richd Chick Jr
1
James Smith
1
4- 0-0
William Smith Jun'
1
2 -- 0-0
William Gowen
1
0- 0 -- 0
William Gowen Jr
1
1-10-0
2
11- 0-0
18
Robt Tidey
1
9- 8-0
James Davis
1
15- 0-0
Briant Davis
1
John Davis
1
14- 0-0
David & Nath' Clark
2
45- 5-0
Moses Wittum
1
6-0-0
Gatensbey Wittum
2
21- 0-0
Peter Wittum Jr
1
0-0-0
Azariah Nason
1
24 -- 0-0
Alex' Snow
1
7- 0-0
Timothy Wamouth
1
22- 0-0
Sam1 Stacey
1
24- 0-0
Widw Sarah Stacey
0
44-0-0
John Tidey
-
23- 0-0
Joseph Goold Jun'
1
35- 0-0
John Dennet JI
1 1
18-10-0
Widw Abigail Dennet
11- 0-0
Susanna Dennet
3- 0 -- 0
William Fry
1
25- 0-0
John Fry
1
4- 0-0
Ebenezer Fry
1
2- 0-0
Jonathan Fry
1
2- 0 -- 0
Widw Sarah Fry
1
20- 0-0
Joseph Fry
2
15- 0-0
Elijah Allen
2
52 -- 0-0
Widw Mary Allen
6-0-0
Widw Eliza Jinkins
11- 0 -- 0
Widw Eliza Jinkins Jr
1
26- 0-0
John Morril
0
65- 0-0
Robert Morril
3
43- 0-0
Benja Hill
1
55-0-0
John Hill
1
6-0-0
Joseph Pilsberry
1
18- 0-0
Samuel Fernald
3
76- 0-0
John Stanly
1
14- 0-0
William Stanly
1
6- 0-0
Sam' Ferbald for
}
12- 0-0
Black Wills Estate
Benjamin Patch
0
4 --- 0-0
14
1727537
Benjamin Patch Jr
1
John Patch
1
6-0-0
Paul Patch
1
9- 0-0
John Cator
2
14- 0-0
Capt Ichabod Goodwin
4- 0-0
Bryant Bredean
1
6- 0 --- 0
Henry Simpson
-
12- 0-0
Joseph Kingsbury
10- 0-0
Samuel Hill Esq'
2
43- 0-0
Joseph Hill
1
20- 0-0
Capt Alex' Raitt
1
59-18-0
James Johnson
1
4- 0 -- 0
Lemuel Gowen
7-0-0
John ITodsdon for Moffatts Estate
}
8 -0-0
Surplus Mars for Moffatts
38- 0-0
Michael Vaughan
4- 0 -- 0
Lady Mary Pepper"
11- 0-0
John Stanly for part of Lady Pepperrells Land
}
11- 0 -- 0
Abraham Lord
2
22- 0-0
Caleb Emery for Esq' Benja Chadbourn Estate
10- 0-0
Eleazer Ferguson
1
0- 0 --- 0
Eleazer Ferguson Jr
1
8- 0-0
Samuel Hill
1
18-0-0
Michael Brawn
1
3- 0-0
Widw Hannah Furbush
1
7-0-0
Jonathan Moore
1
2- 0-0
Timothy Bredean
1
3 --- 0-0
Jeromh Paul
6- 0-0
John Tetherly
1
15- 0-0
Philip Hubburd
0
3-0-0
John Hickey
1
2- 0-0
Andrew Mace
1
2- 0-0
John Hammond
1
0- 0-0
John Warren
1
4- 0-0
Pepperrell Frost
1
2 -- 0-0
Lewis Fry
1
0 -- 0-0
15
John Frost Jun' 1
0- 0-0
Henry Black
1
Nath1 Rogers
1
10- 0-0 14- 0-0
On these lists women were given property valua- tion under the heading "Faculty," in addition to real and personal estates, and many men were doomed for their "Faculty Taxes." That tax was distinct from that on personal property. Since Maine became a State it has had no tax on faculty. Massachusetts has up to the present time. For the full meaning of the tax on faculty reference was made to an authority on such matters, Thomas Hills, Esq., of South Bos- ton, Mass., and the following, dated January 20, 1899, is his answer to the inquiry :
In answer to yours of the 17th inst., I would say that all my investigations as to the faculty tax have satisfied me that it was intended to be a tax on ability - the power to earn money --- and I can but think that the act of the assessors of Kittery of 1760 assessing the women of that town "a faculty tax " must have been an ignorant or arbitrary act not justified by law. Such failures to comply with what seems to be plain require- ments of law are not uncommon in our day ; as the Courts have ruled that many of the duties of the assessors, as defined by laws, are designed to produce uniformity and are directory, not mandatory; and a non-compliance with their provisions is not essential to the validity of a tax - and as it has also been held that a tax which was not assessed in the form required by law was nevertheless collectable. Much careless work can be found in the assessment lists of modern times which are presumably in better form than those of the last century.
The carliest definition of this tax I have met is in the law of the Colony of 1616, quoted by the Commissioners on Taxation, in the Mass. Report of 1875 ( House Doc. 15 of that year ) page 49-
16
" And for all such persons as, by the advantage of their acts and trades are more enabled to help bear the public charge than common laborers and workmen, as butchers, bakers, brewers, victualers, smiths, carpenters, taylors, shoemakers, joiners, bar- bers, millers and masons, with all other manual persons and artists, such are to be rated for returns and gains, proportionable unto other men, for the produce of their estates."
That in the early part of the 18th century faculty was not considered personal property may be inferred from the fact that the tax bill of Judge Sewall of Boston for 1726 which hangs in the office of the assessors of that city shows that he was taxed for " Personal Estate and faculty."
For several years I owned the tax return of Richard Gridley, the engineer who on the night of the 16th of June, 1775, staked out the line of the redoubt which the rebels defended the next day on Bunker Hill. I gave it away some time since. I think its date was 1780. The language of one of its items in the printed form called for a return of his income "from his trade or profession or gained by trading on the sea or land or arising from the necessities of the war." The call of the assessors of Boston to the inhabitants of that city in 1805 requires them to return "Income from profession, faculty, trade or employment, or gained by land or sea." I think you will find a good discus- sion of the subject by Judge Ames of the Supreme Judicial Court of Mass. in the case of Wilcox v. Middlesex, 103 Mass. 544.
The word " faculty " has in the revision of our laws dropped out of their text, but the faculty tax remains in Mass. The lan- guage now employed being that of Chapter II, Section 4, of the Public Statutes :
" Personal estate shall, for the purpose of taxation, include so much of the income from a profession, trade or employment as exceeds the sum of two thousand dollars a year, and which has accrued to any person during the year ending on the first day of May of the year in which the tax is assessed, but no income shall be taxed which is derived from property subject to taxation."
Very truly yours,
THOMAS HILLS.
17
Wilcox v. Middlesex, 103 Mass. 544, referred to in the letter was a decision that it was legal to tax a member of a firm for his income above two thousand dollars for the year, after a tax had been assessed on the firm's stock on hand.
These original perfecting lists are owned by the Maine Historical Society.
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