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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.

This collection is comprised of correspondence, diaries, documents, financial papers, and other materials of the family of stonecutter and marble worker John M. Ramsey, his wife Cyanea, and their children. The family lived in Greenfield, New Hampshire; Milwaukee and Port Washington, Wisconsin; and Grand Rapids, Michigan. Around 60 Civil War letters and one diary of the Ramseys' son Henry, who served in the 16th Regiment, Wisconsin Infantry, and around 10 letters of a cousin Ridgeway P. Cragin, of the 32nd Regiment, Wisconsin Infantry, are included. Particularly notable are 96 daily diaries of the Ramsey daughters Emily S. and Cyanea H., kept largely while they lived in Grand Rapids, Michigan, 1870s-1920s.

This collection is comprised of 1,182 letters; 98 diaries; 210 documents; 468 receipts, checks, and account books; seven school papers and writings; three photographs; 34 printed and ephemeral items; and other materials of the family of stonecutter and marbleworker John M. Ramsey, his wife Cyanea, and their children. The family lived in Greenfield, New Hampshire; Milwaukee, Wisconsin; and Grand Rapids, Michigan. Around 60 Civil War letters and one diary of the Ramseys' son Henry, who served in the 16th Regiment, Wisconsin Infantry, and around 10 letters of a cousin Ridgeway P. Cragin, of the 32nd Regiment, Wisconsin Infantry, are included. Particularly notable are 96 daily diaries of the Ramsey daughters Emily S. and Cyanea H., kept largely while they lived in Grand Rapids, Michigan, 1870s-1920s.

The Correspondence series includes 1,182 items and opens with the 1827-1830s letters of Caroline and Hannah Ramsey of Greenfield, New Hampshire, and a sister, Sarah Marshall, of Augusta, Maine. A group of letters pertain to the courtship and marriage of John M. Ramsey and Cyanea Stevens--including a letter from Cyanea's parents Lemuel and Reliance about Cyanea's request for their approval of the wedding (August 5, 1836). Letters of the 1850s include correspondence of Collins Hinckley Stevens, regarding the death of Cyanea's mother Reliance in 1858, and incoming letters to Emily Ramsey from her schoolmates. A selection of letters to Emily from E. H. Langdon, a schoolteacher in Milwaukee, are present.

In the 1860s, sisters Emily, Frances "Fannie", and Cyanea carried on correspondence with each other and with friends and family, including:

• "Hannah" from the Baraboo Female Seminary (Sauk County, Wisconsin) in 1863
• Fannie to Emily while visiting Stoughton in 1863; Fannie's correspondence while attending the Ripley Female College, 1865-1866; her letters while staying with family in Greenfield, New Hampshire; and correspondence while in Chicago for medical reasons
• Ora Stevens in Nashville and Louis H. Stevens of Manchester, Vermont
• Friend "Louise" in Hartford, Connecticut (who moved to Bay City, Michigan, and married Edwin Wood)
• John M. Ramsey's nephew David Butler Ramsey (1829-1899), from Chicago and Milwaukee, many written while working in the law offices of Palmer, Hooker & Pitkin, later Northwestern Mutual Life Insurance Company
• Female friends and family to Emily and Fannie, written from Evanston, Illinois; Milwaukee and Ozaukee, Wisconsin; and Poultney, Vermont

The Ramsey family correspondence includes around 60 Civil War letters of Corporal Henry C. Ramsey of the 16th Regiment Wisconsin Infantry. He wrote from Camp Randall, the steamship Planet, Camp Sabin, Camp near Grand Junction, Camp near Memphis, Camp near Lake Providence, Louisiana, Camp Randall, and Vicksburg. In the mid-1870s, Henry was admitted to the Michigan Asylum for the Insane at Kalamazoo, Michigan, and the family received letters from Dr. E. H. VanDensen about his progress, especially around 1876. Around 10 letters of a cousin Paul Ridgeway Cragin, of the 32nd Regiment, Wisconsin Infantry, are included.

Cyanea's and Emily's other correspondents from the 1870s to the 1930s include but are not limited to:

• Friends, cousins, and other relatives, including the Stevenses in Vermont; Persis Moore of Niles, Michigan; "Augusta" of Allegan and Otsego, Michigan; Almira Marshall in Owasso, Michigan; Frederick Marshall of Saginaw, Michigan; "Lizzie" in Woburn, Boston, and Framingham; Elvira Elizabeth Ramsey in Greenfield, New Hampshire; "David" in Greenfield; Murray J. Hoppock of Fremont, Michigan; and many others
• William H. Ramsey, Jr., a cousin, employed at the Ozaukee County Malting Company at Port Washington, Wisconsin, in the late 1880s; and as Secretary and Treasurer of the Wisconsin Chair Company in the 1890s
• Grand Rapids attorneys More & Wilson and bankers Edward M. Deane and Company, following the death of their father in 1897
• Gertrude P. Newton (Mrs. E. B. Newton) from Newton's Ranch, Colusa, Kansas, early 1900s
• Cousins James and Sarah (Saidee) Baker, from Ancón, Canal Zone, Panama, 1921-1935

The Diaries series includes 98 daily diaries, 96 of which were kept by sisters Cyanea H. and Emily S. Ramsey between 1873 and 1935, while the two lived in Grand Rapids, Michigan. The remaining two diaries include Henry C. Ramsey's Civil War diary for the year 1864 and a partial 1921 diary kept by [Howard Stevens?] in a pre-printed 1894 pocket journal. Henry Ramsey's 1864 pocket diary includes entries covering the 16th Regiment Wisconsin Infantry's movements from Vicksburg to Tennessee, to Georgia, with accounts of Kennesaw Mountain and the battle of Atlanta. The diary also covers his experiences as part of Sherman's march to the sea.

The Documents series is made up of 210 legal and financial documents pertinent largely to land and property in New Hampshire, Wisconsin, and Michigan, between 1786 and 1919 (bulk 1825-1911). Additional items include tax documents, stock-related items, and other materials.

The Financial and Business Papers includes 300 receipts, around 160 bank checks, and eight account books. The receipts date between 1831 and 1928, pertaining largely to John M. Ramsey's marble and stonecutting business. Additional receipts relate to personal property and tax payments. The 160 checks are drawn largely from Grand Rapids, Michigan, banks between December 1869 and October 1880. The account books include:

• [John M. Ramsey?] Account Book, 1830-1836. Comprised largely of accounts related to farm labor (haying, plowing, tending stock, etc.) in Greenfield, New Hampshire.
• John M. Ramsey Ledgers and Account Books, 1854-1886 (7 vols.). Consisting of the accounts of John M. Ramsey's marble and stonecutting businesses. One undated, illustrated manuscript book of monuments designed by N. Merritt for J. M. Ramsey, Milwaukee, Wisconsin, is included with the account books.

The collection's School Papers and Writings (7 items) include John M. Ramsey's teacher's book, November 1830-February 1831; a fragment of mathematical rules by J. M. Ramsey; a chronological table by Emily Ramsey, 1851; a reward of merit for Mary Ramsey; two penmanship exercises; and a manuscript issue of The Literary Chip Basket (vol. 111, no. 11), Port Washington, 1861, with list of contributors including Fanny Oatman and Emily Ramsey.

The Photographs series includes one carte-de-visite of Henry C. Ramsey of the 16th Wisconsin Infantry; and one carte-de-visite and one cabinet card of unidentified individuals.

The Ephemera and Printed Items series is made up of invitations, Nashua Manufacturing Company employee regulations (August 31, 1837), advertisements for marble and other products, and torn pages from the History of Hillsborough County, New Hampshire, ed. Hurd, 1885.

The collection also contains items pertinent to Genealogy (6 items) and an Address Book, Fragments, and Envelopes.

This manuscript, entitled The Number of Polls and the Value of rateable Estates within the Province of Massachusetts-bay during the year 1771, contains a detailed calculation of the total tax revenue generated by Massachusetts in 1771. The manuscript may be in the hand of George Chalmers.

This manuscript is entitled "The Number of Polls and the Value of rateable Estates within the Province of Massachusetts-bay during the year 1771." The figures are presented by county, with each county divided into towns; totals for each town and county are provided, as are totals for the entire colony, multiplied by current tax rates to provide a proportional and total amount of taxes owed in 1771. The information was presented to the House of Delegates.

• Suffolk: 8,446 (including Boston's 2,876)
• Essex: 11,697
• Middlesex: 8,987
• Hampshire: 6,779
• Plymouth: 6,163
• Barnstable: 3,478
• Bristol: 5,842
• York: 3,368
• Dukes: 692
• Nantucket: 1,130
• Cumberland: 2,683
• Lincoln: 1,844
• Worcester: 9,697
• Berkshire: 2,773

A "Recapitulation" shows a total count of 73,478 polls and a total estate value of £549,001 17s. 4d. Taxes accrued equal £382 14s. 0d. from polls, £617 12s. 6d. from estates, and £1000 6s. 6d. total.

The Skinner papers consist primarily of bills and receipts from London merchants addressed to Colonel William Skinner for assorted household expenses. The William Skinner papers were originally part of the Thomas Gage papers.

The Skinner papers consist of Skinner's financial records from the last decade of his life. Primarily the collection contains his bills and receipts from London merchants, though tax records and lottery tickets are also included in the collection.

Skinner's accounts with London merchants cover many aspects of life for a wealthy Londoner in the 1770s. His diet is documented through accounts with butchers, grocers, tea dealers, "oylmen," barmen, dealers in bran and oats, and cheesemen. Each account lists the individual items Skinner purchased from cuts of meat to types of tea.

Skinner's wardrobe is also described on many of the receipts, as he visited various linen-drapers, mercers, hatmakers, leather workers, button makers, shoemakers and others. Other accounts include various household expenses, such as for snuff, newspapers, coal, candles, soap, and services including watch repair, washing, and lamp lighting.

Skinner also maintained a carriage and horses. Accounts from John Write describe in detail a carriage he made for Skinner, including two receipts for a carriage tax (folders 21 & 24). In addition, other accounts are for straw and hay, as well as the care of horse and livery stables. A receipt from Thomas Bedford "Sadler & Cap Maker" lists "Sponges for y. Coachman" (folder 1) and other accounts describe livery for coachmen and footmen.

In addition to owning a stable, Skinner maintained a house at Number 13 Wimpole Street in London and possibly additional properties. His accounts document building materials purchased, and they frequently identify the work done by various builders. A receipt from John Clark is for a "½ Day Work Tining top of a Manger & Bottom rail of Rack & fixing 2 Rock Staves in one of the Standing in Stable & Cutting 2 Wine Casks to Make tules" (folder 3). Another receipt from Thomas Cranfield, a bricklayer, is for "Altering the kitchen Range and taking down the Oven and Resetting ditto" (folder 4).

Additional building materials came from the merchant represented most frequently in the collection, "Moody & Meader, Wharfingers," who, between 1773-1779, sent Skinner 50 accounts. The most common item purchased of the wharfingers was timber, including decorative wood and laths and, on one receipt, Moody & Meader are identified as "Timber Merchants" (folder 13). Additional receipts from Moody & Meader reflect a variety of goods bought mostly in bulk, including coal and oats, butter by the firkin, and beer by the hogshead.

Three doctor's accounts for Skinner, as well as other members of Skinner's household, are from "Stale and Coleman." One account lists medical fees over the course of ten years, 1768-1778, and includes a range of services such as "A Draught and Mixture of Butter," "Cinnamon Water and Bottle," "Salt of Tarter," "Bleeding and Eye Water," and "A Journey: Bleeding and Blister Foot" (folder 18).

While most accounts are addressed to Skinner and for goods or services he purchased, his mother-in-law Lady Warren and daughter Miss Skinner are mentioned on some receipts. Others are addressed to or for goods purchased by Mr. Farmer and other men, who may have been extended family members or employees in Skinner's household.

In addition to documenting the purchases of one man, the accounts are also representative of receipts from the 1770s. The receipts are on a variety of sizes of paper and vary in style, with some including personal notes. An account from John Roberts is on the same page as a letter to Skinner, which includes news of the Revolutionary War (folder 16). Many of the merchants had printed letterheads on their accounts, some of which include advertisements for products. S. Brunt who sold "Mineral Waters Wines &c." included his account on a sheet printed with a list of his wares and prices (folder 2). Edward John's bill is written on the back of a printed list of metal items sold, including "Copper Kitchen Furniture," silverware, ranges, and "Japanned Tea Urns" (folder 9).

Merchants also advertised themselves on their accounts, such as John Shearwood, whose printed header described him as "Hatter to their Majesties, his Royal Highness the Prince of Wales and Princess Amelia" (folder 17). Other merchants included illustrations representing the names of their shops, such as the "Plume of Feathers" (folder 3) the "Golden Ball" (folder 15) or "The Good Woman," for which the letterhead portrayed a woman without a head (folder 4).

Miscellaneous expenses include receipts for land, window and carriage taxes; pew rentals, taxes to the Parish of Mary-le-Bone, a Tithe of Westbury, rent for water (folder 24), and four lottery tickets. (folder 25).