USA > New Hampshire > Grafton County > Littleton > History of Littleton, New Hampshire, Vol. II > Part 48
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As often happens, many incidents, both serious and humorous, not down on the programme, have occurred in these assemblages to stir them to unwonted enthusiasm. In old times a peculiar character known as " Whetstone" Palmer was a constant attend- ant. He was a man of intelligence who had seen better days, but he had acquired convivial habits and sunk into a condition of vagabondage. He possessed some musical ability and was a great lover of song; these qualities were so strong that they enabled him once a year to summon all the remaining strength of his enfeebled will for the supreme effort to reach a condition of so- briety that would enable him to take a part in the chorus of the convention. His voice, once sweet and strong, was then some- what infirm and uncertain, and a source of occasional merriment but his most striking mirth-provoking quality lay in the widely varying expression of his countenance when Barnabee's droll tales aroused his dormant sensibilities into enthusiastic activity of facial contortions which caused the audience to abandon itself to shouts of laughter for many minutes.
Another scene, but of a different character, was occasioned by a belated train which was bearing the Temple Quartette to the
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convention concert. To quicken the dragging hours the chorus began to sing familiar hymns, and met with such pronounced approval from the large audience that it was continued for more than an hour, to the great satisfaction of all present. This, with the programme that followed by the quartette, is remem- bered as one of the most delightful evening entertainments ever given by the association.
It was formerly the custom in the closing hours of the conven- tion for the president of the organization to make an address of the usual character, thanking the conductor, artists, chorus, and audience for their presence and achievements. These addresses were always of a pleasing character, and were responded to by the directors ; but once, during the presidency of John G. Sinclair, who had with his usual felicity put the assemblage in good humor and resumed his seat, the director called upon E. D. Rand, presi- dent of the Lisbon association, to respond to the brief speech of Mr. Sinclair. Then followed a scene that will abide in the memory of all who were present. It was a clash of two of the brightest minds that have illumined this north country, wit and humor flashed and sparkled at every exchange, and a sympathetic audience would not let the combatants quit the stage for a long time. Spurred on by the applause and laughter of their listeners, they furnished an entertainment the like of which, for brilliancy of wit, quickness and patness of repartee, and the admiring appre- ciativeness of an intensely interested concourse of people, is not likely to be duplicated.
From the beginning the association has successfully summoned to its executive department the services of prominent citizens. A full list of those who have served as its officers may be found in the statistics in this volume. The burden of management has fallen upon the executive committee, treasurer, and corre- sponding secretary. As members of the executive committee Henry L. Tilton served for a period of eleven years ; Ira Parker, eight ; Chauncey H. Greene, eight ; B. F. Robinson, eight ; H. H. Southworth, seven; W. H. Bellows, seven; P. F. Ouverand, six ; and M. F. Young was continuously on the board sixteen years ; while F. R. Glover was a member from 1874 to 1897 inclusive, a period of twenty-four years, and since his retirement from the position has filled that of president, in all thirty-two years in the service of the association.
Seldom has an organization of this character maintained its usefulness and popularity through so many changing years or preserved its elevating influence.
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History of Littleton.
XLVI. TAXATION.1
T HE record of taxation not only shows the wealth or poverty of a town, but is a sure indication of its growth or retro- gression. It indicates what public institutions are being added to its resources and how they are fostered, whether the population is increasing or decreasing, and various other points which might be enumerated.
The record of Littleton in this regard is no exception to the rule, although the early records are meagre as compared with those of the present day, and lead the reader many times to wish the town officials had left a fuller account of the doings of those days, for there are none now left to tell us what they were.
Chiswick was granted in 1764. The charter lapsed in 1769, when by mutual agreement between Governor Wentworth, the grantees of the lapsed Chiswick grant, Moses Little, and others, the territory was regranted under the name of Apthorp, Colonel Little and his associates being the proprietors. Neither Chiswick nor Apthorp was an organized town; under the former charter there was no population, and under the latter there were but four families in town.
It will be seen that under these conditions the towns had no taxing machinery, and if there had been such it is improbable that the few people here would have been able with their slender re- sources to meet the demands imposed upon them by the State.
Notwithstanding these hard conditions, the town has been regu- larly apportioned for taxes from 1777 to the present time. In 1777 the apportionment was £1 16s. 52d., and remained the same for three years. It is apparent that this sum would have exhausted the specie in circulation, as only three or four families were settled here. A protest from Captain Caswell reduced this apportionment in 1780 to 15s. 2d., at which figure it remained
1 An article under. this title was prepared by George C. Furber, some of which has been retained. Many additions have been made, and omissions have been rendered necessary because the same ground has been covered elsewhere.
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until the organization of Littleton and Dalton in 1784, when it was increased to £1 2s. 8d. A book-keeping blunder on the part of the State treasurer caused the town to be still entered on the list as Apthorp until 1789, when it is recorded under its proper title.
In 1780 the town was taxed eight hundred and fifty pounds of beef for the army, and in January, 1781, ten hundred and sixty pounds were demanded. In August of the same year a tax of seven and one-half gallons of West India rum was levied, with the provision that New England rum could be substituted in the pro- portion of six quarts of the latter for one gallon of the former. For each gallon not furnished, the town should pay one Spanish milled dollar or its equivalent in other coin.
After the division of Apthorp attention was forced upon the people by the reiterated demands of the treasurer of the State for the payment of accumulated taxes, and in response to one of these demands Captain Caswell, in behalf of the town, sent the fol- lowing communication : 1 -
STATE OF NEW HAMPSHIRE.
LITTLETON, June 3d, 1786.
To the Honourable General Court of sd State to be Conven'd at Concord on the first Wednesday of June instant -
Humbly sheweth the Inhabitants of Littleton in the County of Grafton & State aforesaid ; that they were at the Commencement of the late war just beginning Settlement on said tract of land which has until very lately been known by the name of Apthorp, that they, being poor and much expos'd to our Enemy during said war never paid any taxes into the Treasury of said State - That notwithstanding the Division of said Apthorp into two Towns Precepts have lately been sent to the Select- men of Apthorp for sums much too Large as may appear by our return herewith exhibited - we therefore pray that our Doomages may be taken off and the Selectmen of Littleton be enabled to assess and col- lect any and all sums of money now Due, within the lines thereof on the proprietors of said Littleton or otherwise as may appear Just - and your petitioners will pray &c
NATHAN CASWELL
For and at the request of said Inhabitants
This letter and other representations led the General Court to pass a relieving aet June 29, 1787. By its provisions all taxes, except the portion laid on lands from 1776 to 1784, were abated, and those on lands were reduced one-half. The proportion of Littleton in the Apthorp arrearages was fixed at seven-twelfths. State taxes, accruing prior to the division, were to be levied in the
1 State Papers, Vol. XII. p. 425.
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manner first indicated, and those accruing subsequently were to fall on both real and personal property. Distinct tax bills were to be provided for the two periods, and the extents of the State treasurer were stayed until the next session of the General Court.
At the town meeting held in March, 1788, Capt. Peleg Williams was made agent of the town to secure relief from the legislature in regard to the unpaid taxes, and to provide for a tax for build- ing a highway through the town. After reaching Concord he pre- sented to the legislature the following statement : -
STATE OF NEW HAMPSHIRE.
CONCORD, 16th June, 1788.
To the Honble Gen1 court of said state now setting -
The Petition of the Inhabitants of Littleton in said state humbly sheweth, that your Petitionors for eighteen years last past, have laid under many and grievous dificulties - your Petitionors cannot ascertain the number of acres of Land in said Littleton, neither can we find out the original Proprietors of said Town, so that we can not Tax said land except we have a special act of this Honble court for that purpose, your Petitionors woo'd further inform your honors that although we were promised by said Proprietors or owners of land (as they call'd them- selves) to have our land given us for settlement & that the compliment of settlers according to charter shoo'd then soon be in Town, that they woo'd make good roads through said Town Build Mills &c - all of which is neglected by said land owners, and although it is eighteen years since said Town began to settle, there is but nine families in it at this time, and there is no mills in said Town, nor can we git at any under fifteen miles, the Publick Road that runs through said Town is eleven miles in length, and almost Impossible to pass in the same, which road your Petitionors have to travel to git to mill, to market, to courts, and almost every kind of Business - so that your Petitioners have got under such poor and dificult circumstances, that we cannot live in said Town nor move out of the same, except your honors will Interpose in our behalf.
Therefore your Petitioners most humbly pray that your honors woo'd take our singular Situation under your wise consideration, and grant that a special act of this court be made that said Town be setled according to charter in years from this date your Petitioners further pray your honors that a special act of this Honble court be made, to assess and collect the taxes now due or that may be due from said Town - we further pray your honors that a committee be appointed by this Honble court to lay out and make a road through said Town, and that the cost be paid by the land owners thereof and on their neglecting or refusing to pay said cost of laying out and making said road your Petitioners most humbly pray your honors to give order that so much land in said Town be sold as will pay the cost aforesaid or otherwise
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as your honours shall think most expedient and your Petitioners as in duty bound will ever pray -
PELEG WILLIAMS In behalf of said Inhabitants
Supplementary to the above letter the voters of the town united in a petition to the General Court the following December, a copy of which has been preserved in the N. H. State Papers, Vol. XII. p. 480. It reads as follows : -
STATE OF NEW HAMPSHIRE, GRAFTON SS LITTLETON, December the 12-1788 To the Honorable Gen1 Court of said State to be Conveaned at Exeter on the 24 Day of Instant December -
The Petition of the Inhabitants of said Littleton humbly shews that it is Eighteen years since the Town began to Settle and the setlers ware promised by the owners of the Land that they wood make a good Rode throw said Town erect and keep in good repair a grest mill and saw mill in said town and that they wood Soon have the Town settled with such a number of Setelers as to make it Convenient for your pe- titioners all of which they have neglected and thare is now in Town but nine families and the Country road through the same is twelve miles and is very wet hilly and Stoney, your Petitioners cannot git at any mill Short of twelve or fifteen mildes and if a Scarce time of grinden must wait for the Inhabinet of the town to which the mill belongs to have thare grist ground first besides we have the aforesaid road to travel through without our horses being Shod as thare is no Blacksmith neigher than a mill your Petitioners are not only few in number but poor and must remain so Except the aforesaid Dificulties Can be removed all or allmost all of said town is owned by two Gentlemen one of which Living in Massachusetts the other in Vermonnt 1 and we know not who ware the original Proprietors of said town or how much land thare is in the Same as it has been granted and regranted and Divided and Sub- divided so that under every circumstances if your Petitioners Should be Cald on by your honours to do thare duty as others Towns it will be more than we Can possably Do -
Wharefore your Petitioners most humbly pray your honors to take our Singelur Case into your wise Consideration and grant a tax of two pence on Each acre of Land in said Town for the purpose of making and repairing a road through the same and that a Committee be apinted by your honours to Carry the same into afect your Petitioners further pray your honners not to Call on us for any State taxes untill the town Shall be so settled that we Can possably git a Living tharein but that the owners of Land in said town may pay all the taxes tharefrom untill the present time and that Sume person or persons be apinted by your
1 Moses Little, of Newbury, Mass., and Gen. Jacob Bayley, of Newbury, Vt. VOL. II .- 30
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History of Littleton.
honours for the purpose of assaing & Collecting the Same or that we may have releafe in Sum other way or manner which to your honours may apeare Just and reasonable and your Petitioners are in Duty bound Shall ever pray -
· PELEG WILLIAMS THOMAS MINER SAMUEL LEARNED
NATHAN CASWELL JR
ROBERT CHARLTON
ISAAC MINER.
BENJMN NURS NATHAN CASWELL
The above representations of their deplorable condition led the General Court to take prompt measures for the relief of the town. In January following legislation was enacted which enabled them to " assess and cause to be collected all publick taxes due there- from, prior to the first day of January 1789, on the lands of the pro- prietors of said town, in one tax bill, in way and manner as taxes by law are collected of non-resident proprietors in other towns."
That the above did not prove as effective as was anticipated is shown by the following petition : -
To the Honorable Senate and House of Representatives in General
Court convened and now siting this 12th day of February 1781 -
The petition of the Selectmen of Littleton in said state Humbly shew that an act passed the General Court January 1789 - directing the Selectmen of said Town for the time being to assess and cause to be collected all publick Taxes due there from prior to the first day of January 1789 on the lands of the proprietors of said Town in one tax bill in way and manner as taxes by Law are collected of Non-resident proprietors in other Towns in this state which act your petitioners would have most chearfully complyed with had it been in their power but said Littleton together with a Town or part of a Town known by the name of Dalton, was first granted by the name of Cheswich after- ward by the name of Apthorp then divided into Littleton and Dalton to particular Gentlemen and not in proprietory shares as is usually the custom in other towns in this state - your petitioners would further Sugjest that the act for taxing Lands in said Littleton and Dalton for the purpose of making and repairing roads therein is under the aforesaid Imbarisments -
Your petitioners would therefore pray your Honors to pass an act Impowering the Selectmen of said Littleton for the time being to assess and cause to be collected all publick taxes due from said Town in one tax bill on the lands therein not confining them to any particular rights but to sell as much of said Lands in one body as will pay said tax with Incidental charges also in the same way and manner to sell as much land as will compeat said road throug said Town as also that they may be Impowered in the same way and manner to sell as much land in Dalton as will complete the road leading through the same and give a reasonable time to levy and collect said Taxes or grant such other relief
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in the premises as to your Honors may appear reasonable and Just and stay the extents against said Littleton untill a final determination be had and your petitioners as in duty bound shall ever pray -
SAM& YOUNG
in behalf of the Selectmen of Littleton & Inhabitants of Dalton.
The above request was not granted, but a general law was passed February 22, 1794, under which, in connection with the special legislation previously obtained, they attempted to lay a tax and raise money to meet the arrearages.
At the annual town meeting held March 10, 1795, it was " Voted for Mr. James Rankin to go to General Court to settle Back Taxes." On the petition of Mr. Rankin the General Court passed another special act June 18, 1795, relating to these arrears of taxes that had not been raised or paid to either State or county. It provided for the reduction of the paper taxes to seven shillings specie for every twenty shillings paper, and that the extents against the town be again stayed for a limited period, and powers were given certain officials similar to those granted by the act of February 22, 1794.
These arrearages were afterwards disposed of without further special action of the Legislature, but special acts were repeatedly passed in the few years preceding 1805 for the purpose of aid- ing the town, by way of extra taxation of proprietary and other lands, in the matter of providing highways and bridges for the accommodation of public travel.
In 1796, under relief legislation obtained from the State the town voted eighteen shillings each to Mr. Symonds, John Wheeler, James Rankin, Sen., to make up back taxes. At the same meeting the following taxes were abated : "allowed Isaac Miner Ozias Caswell's county tax when he was collector 3 shillings 12d; Allowed James Williams highway tax on account of meadow farm $1 off his rates; abated John Wheeler's highway tax on account of being off the road."- In 1797 occurs the first record of a delinquent tax sale when six large tracts of land were bid off for about $500. This same year $80 was raised for schools and town charges, but nothing for roads. In subsequent years the following sums were raised : $50 for schools and £70 for roads in 1798, £70 for highways, $60 for schools, $15 for town charges. In 1800 $100 for schools, $10 for town charges, and £80 for highways. In 1802 the total tax was $370; in 1805, $450; in 1804, $540. This year a long list of delinquent taxpayers was published, indi- cating hard times, but there is nothing further in the record to
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History of Littleton.
substantiate this supposition. It is interesting to note the period of transition from the old English currency of pounds, shillings, and pence to our more convenient and familiar dollars and cents, and to examine the original record and see the evident perplexity of the writer in the earlier records of the decimal system. It was probably at that time regarded as a great and needless trouble to change their methods of computation and book-keeping.
It will be evident to even the casual reader that the high- ways of the town were the principal source of expense, and that the inhabitants willingly taxed themselves heavily to keep them even in a passable condition. Next to the highways the schools received the largest financial support, showing that the people of those early days realized the importance of educat- ing their children and giving them a proper start in the world. During these years several times money was appropriated for preaching, as then it was common to support preaching by tax- ation of the whole people, the practice coming from the mother country.
Commencing with the year 1805, the town records include an invoice of the property of the town and the total money tax raised for all purposes each year to the present time. All the statistics of taxation from that time, so far as practicable, have been compiled, and will be found in Tables 2 and 3 of this volume.
Aside from the taxes raised as shown in the table the town of Littleton received its proportion of the "Surplus of 1836," distributed under what was known as the "Distribution Act." This surplus was a sum of money amounting to $25,000,000, or $30,000,000, which had accumulated in the U. S. Treasury from the sale of public lands, and by act of Congress was dis- tributed among the various States in proportion to their con- gressional representation, with the proviso that it should be returned to the United States if called for. The State of New Hampshire voted to distribute its proportion among the several towns according to population, taking a bond from each for the return of the same if called for. The State records, as well as those of our own town, do not give the amount received, either by the State or the town of Littleton, but the recollection of our older citizens fixes the amount that was received by this town at from $3,000 to $4,000. The town treasurer's book for that period cannot be found, but the town clerk's records, without giving any definite figures, show what was done with Littleton's share of the surplus. We give several extracts from the clerk's
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records bearing on this subject. The first is from the records of a town meeting held February 2, 1837, and reads as follows : -
" Voted to receive the proportion of money to which this town is entitled by virtue of a Law of this state passd at the November session of the General Court, A. D. 1836 ; and approved January 13th, 1837, entitled
"'An act providing for the disposition of the public money of the United States which shall be deposited with this state on the terms and provisions of said act.'
·· Voted to pledge the faith of this town for the safe keeping and repayment of said money in the mode prescribed by said act.
"Voted that the agent who shall be chosen to receive this money shall procure a sufficient bond for the faithful performance of that trust and deposit the same with the selectmen.
" Chose by ballot Truman Stevens agent to receive said money and execute certificates of deposit therefor according to law.
" Voted that the agent pay over said money to the selectmen on his receiving the same, and that the selectmen loan the same in sums not exceeding two hundred dollars nor less than fifty dollars.
"' Voted that said money be loaned on personal security only such as shall be good as bonds, and for a term of time not exceeding one year, and said notes to be on demand."
At a town meeting held March 14, 1837, it was " voted to let the interest that shall accrue from the surplus revenue money remain for the present with the principal."
Further action regarding this surplus was taken at the annual town meeting held March 13, 1838, when it was
"Voted that the interest on the surplus money as fast as it accrues be appropriated to pay town charges. Voted, also, that the selectmen be authorized to place the amount of the surplus money deposited with this town in the hand of some individual, who shall give the town satis- factory security for the same and pay to the town six per cent interest thereon, when required ; and who will engage to furnish to the town at six per cent interest such amount of money as may be needed not exceeding the amount of such surplus money."
At a special town meeting held February 11, 1839, for the pur- pose of building a bridge across the Ammonoosuc River, the last of the surplus was disposed of, as will be seen by the following entry under that date : -
" Voted to erect a bridge across the Ammonoosuc River in Littleton Village near John Bowman's house ; and chose a committee of three by ballot to superintend and carry into effect said object. Isaac Abbott, S. B. Johnson, and S. C. Gibb constituted said committee.
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" Voted to appropriate for the above purpose the remainder of the unappropriated surplus money which belongs to this town, consisting, as was supposed, of about one thousand dollars."
Whether or not the surplus was all carefully husbanded and paid out for legitimate expenses the records do not show, the one thousand dollars in the last paragraph being the only definite sum mentioned. That amount beyond question went for a good purpose, and saved the people of that time taxation to what was then a considerable amount.
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