1677, £3; in 1687, £5. Horses, three years and upwards, The first session of the General Court, under the second charter, began June 8, 1692; and they voted that 10s. a poll, and one-quarter part of the annual income on all real and personal estate in the Province, be assessed. These taxes, assessed upon the Province by the House of Representatives from 1692 to 1702, averaged £11,000 per annum. Of this sum, Medford paid, in 1692, £32. 18s.; in 1696, £42; in 1698, £20; in 1702, £19. 1s.; while Malden paid, in the same years, £121, £90, £45, and £48. Woburn paid £181, £144, £75, and £85. Cambridge paid £214, £189, £102, and £102. To show a town-tax at this period, and also the names most frequently occurring in the town's records, we here insert "a rate made by the selectmen, May 16, 1701, for defraying town-charges; namely, for the deputy, and the laying in of ammunition; and for fetching and carrying Mr. Woodbridge, and the entertaining of him." The warrant issued to the constable empowered that functionary "to distrain the goods or chattels of any person or persons who refuse to pay; and in case there be no goods or chattels, then he is to seize the body of any person who refuses, and commit him to the county jail." To show what taxes were assessed for, it will be interesting to see a record of the entire debts of the town of Medford, April 19, 1710. It is as follows: Due to Ensign John Bradstreet, for dining the ministers 0 3 For pocket expenses, in tending court three days. . Also boarding John Man three weeks, at 4s. per week Due to Thomas Hall, constable, for James Tufts's headmoney 0 600 1 13 0 0 12 0 040 0 10 0 Due to Stephen Willis, sen., for pocket-money at Court of Sessions, three days 0 3 0 Due to Ensign Stephen Francis, for boarding John Man ten weeks, at 4s. per week Due to John Francis, for money paid to the clerk about £8 13 3 To show the relative amount and distribution of property among the inhabitants, the following record of taxes paid by each is here inserted: "Sept. 20, 1711: This list is a county rate that was made and perfected by the assessors, in obedience to a warrant from James Taylor, gent., treasurer, for the levying a tax on polls and estate, both real and personal." To judge accurately of taxes paid by our ancestors after 1710, it is needful to know the rate of depreciation in the "Province bills," which were taken in payment for taxes. In 1710, one ounce of silver was equal to 8s. of these bills; in 1722, 14s.; in 1732, 19s.; in 1742, 28s. ; and in 1752, 60s. In July 20, 1720, the General Court ordered, that taxes might be paid in live-stock and merchandise, instead of money; and, from 1720 to 1750, live-stock in Medford was valued, on an average, as follows: Oxen, four years, old, £2 each; horses, three years old, £2; bulls and cows, three years old, £1 10s.; swine, above one year old, 8s. each; sheep and goats, 3s. each. In those towns which had vessels, a decked vessel was valued, for taxation, at £1. 10s. per ton; and undecked vessels [Medford lighters], at £1 per ton. Stock in trade was valued at one-quarter of its worth; male Indian and negro slaves, at £15 each; female, at £10. To show a list of tax-payers in 1730, and their relative rates, the following town-tax for £50-the half-yearly pay of Rev. Ebenezer Turell - is inserted: Nathaniel Francis Stephen Francis Ebenezer Francis Enoch Greenleaf John Stimson |