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Collection

Massachusetts Bay (Colony) Treasury accounts, 1699

1 volume

The Massachusetts Bay (Colony) Treasury accounts contain records of expenditures by the Colony between May 1698 and May 1699.

James Taylor, Treasurer and Receiver General, recorded the Massachusetts Bay Colony Treasury accounts, which contain 36 pages of the colony's financial transactions between May 1698 and May 1699. The first few pages are composed of tax records for towns and counties in the colonies. This is followed by a list of payments to individuals for duties performed, which makes up the remainder of the volume. Many of the payments are to soldiers, judges, messengers, keepers of "French and Indian Prisoners of War" (p. 13), and providers of transportation. Also of interest is a payment of £50 to Increase Mather for his responsibilities as President of Harvard (p. 24). In addition, the accounts contain numerous references to Native Americans, who were regularly paid for their service in fighting other tribes. The accounts provide a thorough record of the Colony's many services and expenses for 1698-1699.

Collection

Philadelphia (Pa.) Commissioners records, 1774-1775

464 pages

Philadelphia (Pa.) Commissioners records contains records of property taxes collected in Philadelphia county on the eve of the American Revolution.

This volume contains records of property taxes collected in Philadelphia County on the eve of the Revolution. Entries are arranged block by block within the ten wards of the city, and community by community, alphabetically, in the surrounding region, including Cheltenham, Franconia, Germantown, the Northern Liberties, Passyunk, Southward, and Upper Merion.

Each entry in the record book includes the property owner's, valuation of the property in pounds, notice of abatement (when relevant), and -- in many cases -- the taxpayer's occupation. Since few outside the very poor evade taxes, the lists include mariners, milkmen, tinkers and tailors, and other members of the working class, producing a sort of surrogate census of taxables in the Philadelphia metropolitan area. Although the city tax regulations of 1754 specified a rate of 2 pence per pound and 6 shillings per head, the levy in this volume appears to have been 3 pence per pound, with no indication of a per capita addition. Listings for many individuals include the notation "Phd.," in place of the property valuation, with a higher than average standard levy of 9 shillings. It is possible, though far from certain, that Phd. stands for "Per head."

There are no ownership markings in the volume, however each section of the list ends with a notation signed by the "Commissioners." In the 19th century, Philadelphia City Commissioners were entrusted with the responsibility of lists of taxables.