April 15th seems like a great time to talk about two early documents that we have here at the Museum – Stoneham’s 1726 tax assessment bills. These were the first bills Stoneham received as a separate town after splitting off from Charlestown on Dec. 17, 1725. The town received bills from both Middlesex County (to defray the costs of Grand Jurors and Courts) and from the Province of Massachusetts, denoting Stoneham’s share of the province’s L20,000 tax bill from the Crown of England. These are original documents, with the seals of the county and the province affixed.
Province Taxes
The Province tax amounted to Fifty Six Pounds, One Shilling and Sixpence. Among the many items to be taxed were all men above age 16 at 100 pence each and Real and Personal estate and profit thereof at 1 penny on the pound. Included in this was houses, land and “Indian, Molatto & Negro servants” (slaves), and also Oxen, Cows, Horses, Swine, Sheep, and Goats.
Note that British money was counted as 16 pennies for each Shilling and 20 shillings in a pound, typically rendered as L56.1.6, so the tax was the equivalent of 1 penny for each 320 pence of value.
The list of each taxpayer and what was taxed was due to the the Treasurer by the Last Day of September.
Note the warning language “Hereof you may not fail, as you will answer your neglect at the Peril of the Law.”
County Taxes
This handwriting is beautiful but for simplicity’s sake the document reads
Middlesex.
To the Selectmen or Assessors of the Town of Stoneham. In Observance of an order of His Majesties Court of General Sessions of the Peace, held at Cambridge for the County of Middlesex on Adjournment, July 12th, Anno Domini 1726. There are in His Majesties name, to will and require you forthwith to Assess Upon Your Inhabitants, According to the Rules & directions of the last Province Tax, the Sum of Three pounds, two shillings & three pence (and is one Eighteenth the part of the Same, and is Sett Upon Your Town by teh Aforesaid Court, for the payment of Grand Jurors & others to whom the County is Indebted Already, and for other necessary growing Charges as the Said Court Shall Order, which you are to Transmitt a list of, to the Collector, Constable or Constables of Your Town, with order and Power to Collect the Same and pay it in to Daniel L Russel Esq, Treasurer for this His Majesties County of MIddlesex , or his Order, or the County Treasurer for the time being by the day of March Next, in Massachusetts Bills of Credit, as they are denominated (without Advance) And to Send their Accounts respectively, att or before the Said last day of March. You are likewise required to return a Certificate of the name of Such Collector, Constable or Constables to Whome the Said Tax is Comitted, Together with the Sum that each of them is to Collect, To the said Treasurer of the Said County of Middlesex before the last day of November next. Hereof you are not to fail, As you will Answer your Neglect at the Peril of the Law in that Court Provided. Dated at Charlestown, this Sixth day of September, In the thirteenth year of His Majesties Reign Anno Domini 1726,
Sam’l Phipps