•v*^ ,^^ ' sL'Aj* > c5 ^ '^^s^^^^' y^t** ♦*•% '^A ^^^^ ^>^^ V-^^ .^'\ ^^ f^'^u v^^^- * 6? *V^ •"«"** *V : A^ V •^0^ o^^^ lK «^- .^q*. / .^ ^o.*'Wf/ ^o' '^ n.0 o A-»">. © .//i^-.V c°*.i^^.% .y.c;^.\ / ^0^ *bV" - • . ' \ -^^0* v^ V'^Tt? v-^' : j>^-^ •!>^t: V* o--, '^o f f*^ff^ r^%^ /9o PERFECTING OR VALUATION LISTS OF KITTERY, MAINE, 1760 contribi'teh by nathan goold " A tme Copy of the perfecting Lists whereby the Province Tax was made and proportioned by us the Subscribers on the Tnha1>itantfl tt Estates rateable In Kittery Anno 1760. Kittery May 27th 1761 Thomas Cutt ^ sdectmm John Dennet Elihu (Junnison John P. Bartlet Alexa' Shapleigh or Assessors of Kittery. A Perfecting List for ye Year 1760 for that Part of ye Town Called ye Lower or first Parish In Kittery the first day of Sep- tember Polls. Total Value of Estates Lady Marj- Pepperrell Kdmon Moody Kirhd Keating Kobt Orom 4 2 1 £110— 0-0 08— 0—0 a— Widow Snow 7 (Jeorpe Moody John St^^ker 1 1 ft— — 3 Nathl Sparhawk E^q Sanil Kackief Josh* White 1 1 1 110— 6 5 8— W" Walker Josiah Heary Math" Vincent 1 I 1 H— 8 10 12— .lona" \'incent 1 2 Joseph Stevens Ji»hn I'nderwood 1 2 7— 25— Nath' To.1 1 8 f ^ / f/^ Anna Dearing W"^ More Roger Dearing Roger Mitchell Eben'' Dearing Sam^ Lanfear Charles Chaney Rich'i Mitchell John Kaswell Jeames Kaswell Wido Rackleef & Son And"' Phillops Tim" Gearish Th° Furnald Robarl Parker Charles Foy Jno Foy Jos Rolling & Son Joseph Step^ Sevey Sam^ Relling John Finny Sam^ Mitchell Clem* Dearing Jos'^ Dearing Rich<* Cutt Esq"^ & Son Benj" Relling John Tobie & Son Nich* Weeks Jun'^ W"' Mitchell Joseph Mitchell & Son David Welch John Hiddin Nath' Hix Step" Smith Nich* Bryer & his Mother Joseph Gearish Rob* Eltett Gearish Caleb Hutchings John Norton 10- - 11- - 26- - 10- - 8- 6- -•0 - 20- - 9- - i — - 7— - 10- - 2- - 35— 17- - 2- - 0—6 6— - 0—0 40— 30— 14 2— - 0—0 4 25— 24 106— 6— 2— 13— 15— 35— 5— 0—5 12— 0—0 20— 0—0 17— 12—0 10— 0-0 100— 0-0 9— 0—0 33— 54— 0—0 Gift Antho: Sam' Norton W° llutchings Kich* Sevey W°> Dearing John Hutchinga Ju' Henery Barter John Bartter Joseph Gunnison John Gunnison Joseph Hutchings John Wilson Abra™ Chapman Isaac Chapman George Finex John Finex Fetter I^wis Mos' Wilson And'* Haley And* Haley Ju' Benj" Parker Esq Rich'* Fenix Wido Marth* Jones Benj" Weeks Jo8h» Hutchings Marjery (iunnison Benj" (iearish Jn° Brodeen Hen^ Beell Sara' Leech Sam' Pray Sam' Pray Ju' Eben' Pray Francis Winkly Eno" Stevens Nath' Hooper Elihu (iunnison Mary Whipple Eben' Furnald Jon° Furnald 30—18—0 28— 0—0 27— 8— 10— 20— 2— 0—0 65— 7S_ 0-0 20— 0—0 12— 0-0 57_ 9—0 35_ 0—0 18— 0-0 10— 0—0 10— 0—0 10— 0—0 6— 0-0 2— 0-0 24— 6— 0-0 28— 0—0 7— 0-0 7— 0-0 8— 0-0 10— 0-0 6 33_ 0—0 63— 0-0 23— 10— 4— 0-0 Eben-- Furnald Ju' 1 Benj" Furnald Joseph Furnald Th° Tripe Jona" Dain 2 1 2 2 Joseph Dain Sam^ Newmarch 1 2 W°^ Stimson 2 Elex'^ Jones Elex'' Jones Ju"^ 1 Joseph Poakswell for Capt Jn° Mewmarch's Estate 1 Sam^ Furnald 1 John Furnald 1 Roland Jenkins 2 Nath' Mendom's Estate Jos Weeks Ju*^ 1 Rich*^ Peary Farbour Allin 1 1 Benj" Mugridge Will''^ Furnald's Island 1 Mark Furnald 2 Marcy Bellemce Edw<^ More Edw Stevens Josh* Pray Jn° Winkly Jos Foy 12— 0—0 12— 0—0 12— 0-0 18_ 0-0 11_ 0-0 25— 0-0 16— 0-0 12— 0—0 2— 0-0 40— 0—0 10— 0-0 11_ 0-0 11_ 0-0 28— 0—0 15_ 0—0 2— 0—0 6— 0—0 24— 0—0 28— 0-0 13_ 0—0 6— 0-0 3— 0—0 4_ 0—0 4_ 0-0 40 4— 0-0 15_ 0-0 5— 0-0 4_ 0—0 4_ 0-0 0—0 3— 0—0 Joseph Cutt 1 80— 0— ^ John Lolly 1 8— 0-0 Joell More 1 6— 0-0 Sara' Greene Epfl Greene 1 2— 0—0 W" Pilloes John AUin Joseph Newmarch for Clarks Island And' Grene Sam' Amee Jn" Smart John Fumald Ju' Elihu Weeks Sam' I^wis Petter Lewis Ju' Rich'' Fenix Ju' \Vm I>ewi» Wni Sim son Simson Fumald Thorn* Hataon Sam' Wilson Thom* Hrrnnt W" Weeks Nath' Sparhawk Esq as guardian -\ to his Children for money at ^ Interest Lady Mary Pepperrell and Nathaniel Sparhawk, Esq., were the only persons who had a valuation for " Faculty." They each had £40 0. J 22— 0-0 6— 0—0 (500— 0-0 A Perfe^^ting Lii^t for the Year ITGO for that Part of The To\%n Calle Charles Smith 2 Thomas Hut4.hins 2 Benjamin Hutchins 1 Enoch Hutchins >) Samuel Weeks Mark Ilutcliins Josiah Hutchins Samuel Haley Joseph Hutchins Jan' Samuel Haley for }- Go wen Willson Estate John Haley 3 Josiah Haley 1 25—2—10 38— 0-0 22— 0—0 55—10-0 13— 0-0 32— 0-0 67—18—0 4— 0—0 24 — 0—0 28— 0-0 22— 0—0 15— 0—0 30— 0-0 4— 0-0 84— 0—0 15— 0-0 1—10—0 15— 0—0 27— 0—0 ft— 0-0 14— 0-0 14— 0-0 5— 0-0 60— 0-0 32— 0-0 30— 0-0 23— 0-0 24— 0-0 4—10-0 30— 0-0 7—10—0 33— 0—0 39— 0—0 8_ 0-0 6— 0-0 26—10—0 14_ 0—0 8_ 0-0 42— 0-0 19_ 0-0 6— 0-0 4_ 0-0 Thomas Lewis Andrew Lewis Widow Katrine Marr John Hutchins David Pope Benjamin Will son Richard Pope Jun*^ Edward Cutt Joseph Curtis Widow Mary Pettegrew Benjamin Willson Jun' Samuel Fitts Simeon Fitts James Pickernail John Shapleigh Widow Elizabeth Pettegrew Richard Fowell John Alless John Weymouth David Mendum of Portsmouth Widow Sarah Clough Henry Benson Jun"^ John Peters Cap"^ John Wentworth John Stevens Job Tapley William Tapley For " Faculty" Widow Mary Dennet had £15 12 0. 0—0 33_12— 19_10— 9— 0—0 3_ 0—0 6— 0-0 2— 0—0 3_ 0-0 2_ 0-0 2_ 0—0 A Perfecting List of the Polls and Estates in the Lower Part of the upper Parish in Kittery for the year 1760. John Spinney John Spinney Ju"^ Widow Abigail Spinney Edmond Spinney Polls. 3 1 1 Total Value. £11_10— 12— 9—0 10—10—0 John Tethcrly 1 5—10—0 William Tetherly ] 6— 0-0 William Cottle 1 20— 0—0 Thomas Femald 1 (Tom out)— 10— Peter Dixon 8 42— ^-0 Isaac Remick I 7-10-0 Joshua Remick I 18— 0-0 MoBCH Fernald d— 0-0 John Scriggen ] 1— 0—0 Paul Scrigt^en i > 1_ 0-0 John Scriggen J' 1 Widow Hannah King ( ) 9— e— Amos Paul I 24—13—0 Steven Field J' 1 [ 13—18-0 Noah Paul ] I 1-10-0 Steven Paul i i 12— 6—0 Steven Field < ) 12— 0-0 Joseph F'ield I 41—10—0 Daniel Lv'lston I 20—16—0 Waymon Lydston 1 15— 3—0 Samuel Remick ( ) 6—10—0 Nath' Remick I 29— 5—0 Parker Foster I 21— 0-0 John Remick I 2—18—0 Mark Staple I :i— 0-0 Soloman Staple I 9— 0—0 The* Spinney 1 } 85— 0—0 Joseph Fimald 1 25— 0-0 Joseph Femald J' 1 14—16—0 Joshua Brooks 1 ift_i8— John Ilanscom 1 20—16—0 Isaac Hill < J 5— 0-0 Capt. Peter SUple 1 44— 8 Peter Staple Jun' 1 9_ 8-0 George Rogers i 26— 4—0 John Rogers 1 26— 4-0 John Dearing 1 18— 6—0 John Hammond i 43— 0—0 Jonathan Hammond 1 32— 0—0 Andrew Green Samuel Tobey Stephen Tobey Ephriam Libby & Son Ephriam Sam" Libby Uriah Hanscom Thomas Hanscom Samuel Hanscom Thomas Hanscom Jr., Abraham Cross John Tobey Aaron Hanscom Joshua Staple Joseph Staple Joshua Staple Jr. Joseph Staple Jr. Widow Martha Libby Reuben Libby Matthew Libby John Tobey Jun"" Noah Staple James Fogg James Fogg Jr George Hammond John Leighton Downing Woodman Joseph Hammond Samuel, Tobias and William Shapleigh Thomas Hammond Deac° W" Leighton Wid^ Dorcas Shapleigh John Crocker Humphrey Scammon Hy Scammen for Odiornes farm Sam" Hill Jr Wid^ Patience More Michal Kennard Edward Kennard } 4—10—0 24—15-0 28-13-0 39—12—0 33— 1—0 20-18-0 10— 0-0 11— 0-0 21-11-0 24—16-0 7-16-0 10— 0-0 24— 2—0 20— 0-0 18— 9—0 11—16—0 2— 0-0 11— 0—0 42— 6—0 6— 0—0 37— 0-0 39— 0-0 31— 2—0 46— 9—0 103-14-0 10 Timothy Riohardson 2 Musts IlanBcom 1 AP llanscom for Moffetts Marsh Stephen Dixon C'apt John Gowell Alexand' Shapleigh John Hrawn Will'" Remick John Seavey William Tetherly Jr John Alk-n Jr William Spinney Samuel Kennard Will" Sarah Lydaton Dennis Femald Daniel Hanscom William Feniald Ji.htph llanscom (iidion Knipht Joseph Homick Ichabod Remick Soloman Staple Jr Jjicob (iarland Samuel Pettegrew John FoBter Daniel Knight Enoch Remick Jonathan Hanncom Joseph Paul Jonathan Wittum Daniel Toward Wid* Eliziib" Cole Sipiran Marrener William Mallalla Ebeuezer Hammond Jeremiah Paul Isaac Reed Isaac Reed Jr David Staple 7_ 0—0 81—12—0 &— 0—0 6— 0—0 15— 0—0 23—16—0 0— &— 4—10—0 4— 0—0 14_18_0 1—10—0 11—16—0 1—10—0 13_ 0—0 34— 0—0 11_ o_0 4—10—0 5—10—0 10— 6—0 1_10— &— 0-0 2_ 0—0 8— 0-0 4— 0—0 a— 10— y_ 0—0 4_10— 4_ 0-0 1_10— 1_10— 1_10— 5_ 0—0 6— 2—0 11 Michal Kennard Jr Benj° Welch Tobias Leighton John Brown John Shapleigh John Hanscom Jr Joshua Brook Jr Joseph Hill Jun"^ Samuel Tobey Jr Stephen Tobey Jr John Orr 2—10—0 3- - 0- -0 1- 1- -10- -10- -0 -0 2— 0- -0 A perfecting List of the Polls and Estates in the upper Pre- cinct in Kittery for the Year 1760. Polls. Total Value. Daniel Brown 3 10 Sam' Lord J"^ of Berwick — 12 Jonath" Hambleton of Berwick — 9 Samuel Shorey — 26 Daniel Furbush — 16 Wid^ Sarah Furbush 6 Joseph Furbush 25—10—0 Joseph Furbush Jr 2— 0—0 John Ferguson John Furbush 9— 0—0 James Ferguson V 53— 0-0 & Son Daniel Wid"^ Patience Neall 2 36— Rich^ Thackerly Jr Berwick — 6 James Neall 2 31 15 Eben^ Hearl 1 25— 0—0 Sam' Roberts 5— 0—0 Benjamin Hearl 1 a— 0—0 Daniel Emery 1 46— 0—0 Simon Emery 3 50 Capt. Noah Emery 1 23— 0—0 12 Danl Emery J' Japhet Emery Zachariah Emery Caleb Emery Dan' Emen,- Tertiua Samuel Emery John Emery James Emery Zach'' Emery Jun' Capt. James Gowen Benjamin Goold Dan' Goold Benj" Goold Jun' Joshua Weed Simon Lord James Ferguson Jun' John Lord Berwick John Lord Tert' Berwick William Might Berwick John Frortt Esq Wid* Abigail Hubbard Capt Charles Frost Wid" Surah Frost Simon Frost Esq' Capt Nathan Bartlet Tobias Leightons Estate Wid* Jane Tucker James Tucker Natlian Bartlet Jr Doct' Edm>i Coffin John H"* Bartlet Rich'* Chick Thomas Chick Isaac Chick Rich** Chick J' James Smith William Smith Jun' William Gowen William Gowen Jr 3— 0—0 &— 0—0 13— 0-0 30— 0-0 11_ 0—0 9— 0-0 6— 0-0 7_ 0—0 1_10_0 6-t— 0—0 27— 0-0 4— 0—0 6— 0-0 12— 0—0 24— 0-0 5— 0—0 2— 0—0 11_ 0-0 4— 0—0 77— 0—0 la— 2—0 70— 0-0 60— 0—0 45— 0—0 43— 0—0 6— 0—0 12— 0-0 d— 0—0 24— 0—0 44—16—0 24— 0—0 7-10-0 4— 0-0 4— 0-0 2— 0—0 0— 0-0 1_10— 13 Rob* Tidey James Davis Briant Davis John Davis David & Nath' Clark Moses Wittum Gatensbey Wittum Peter Wittum J' Azariah Nason Alex' Snow Timothy Wamouth Sam' Stacey Wid'^ Sarah Stacey John Tidey — Joseph Goold Jun' John Dennet J' Wid'^ Abigail Dennet — Susanna Dennet — William Fry John Fry Ebenezer Fry Jonathan Fry Wid^ Sarah Fry Joseph Fry 2 Elijah Allen 2 Wid^ Mary Allen — Wid^ Eliza Jinkins — Wid^ Eliza Jinkins Jr 1 John Morril Robert Morril 3 Benj* Hill 1 John HUl 1 Joseph Pilsberry 1 Samuel Fernald 3 John Stanly 1 William Stanly 1 Sam' Fernald for } Black Wills Estate Benjamin Patch 9— 8—0 15— 0—0 14— 0—0 45— 5—0 6— 0-0 21— 0-0 0_ 0-0 24— 0-0 7— 0-0 22— 0-0 24— 0-0 44— 0—0 23— 0-0 35— 0-0 18—10—0 11— 0-0 3— 0—0 25— 0-0 4— 0-0 2— 0-0 2— 0-0 20— 0—0 15— 0—0 52— 0-0 6— 0—0 11_ 0-0 26— 0-0 65— 0-0 43— 0-0 55— 0-0 6— 0-0 18— 0—0 76- 0-0 14— 0-0 6— 0-0 12— 0—0 4— 0—0 14 Benjamin Patch J' John Patch Paul Patch John Cator Capt Ichabod Goodwin Bryant Bredeaa Henry Simpson Joseph Kingsbury Samuel Hill Esq' Joseph Hill Capt Alex' Raitt James Johnson Lemuel Gowen John Hodsdon for MofTatts Estate Surplus Mars for Moffatts Michael Vaughan Laady Pepperrells Land Abraham I^jrd Caleb Emer}' for Esq' Benj* Chad bourn Estate Eleazer Ferguson Eleazer Ferguson Jr Samuel Hill Michael Brawn Wid" Hannah Furbush Jonathan Moore Timothy Bredean Jerem** Paul John Tetherly Philip Hubburd John Hickey Andrew Mace John Hammond John Warren Pepperrell Frost Lewis Fry e— 0—0 9— 0—0 14— 0—0 4— 0—0 &— 0—0 12— 0-0 10— 0-0 43— 0-0 20— 0-0 59—18—0 4— 0—0 7_ 0-0 8 —0—0 88— 0—0 4_ 0-0 11_ 0—0 11_ 0—0 22— 0-0 10— 0-0 0_ 0—0 8— 0-0 18— 0-0 3— 0-0 7_ 0-0 2— 0-0 3_ o_o 6— 0-0 15_ 0—0 3— 0-0 2— 0-0 2— 0-0 0_ 0-0 4_ o_0 2_ 0—0 0— 0-0 16 John Frost Jun' 1 0— 0—0 Henry Black 1 10— 0—0 Nathi Rogers 1 14— 0—0 On these lists women were given property valua- tion under the heading " Faculty," in addition to real and personal estates, and many men were doomed for their " Faculty Taxes." That tax was distinct from that on personal property. Since Maine became a State it has had no tax on faculty. Massachusetts has up to the present time. For the full meaning of the tax on faculty reference was made to an authority on such matters, Thomas Hills, Esq., of South Bos- ton, Mass., and the following, dated January 20, 1899, is his answer to the inquiry : In answer to yours of the 17th inst., I would say that all my investigations as to the faculty tax have satisfied me that it was intended to be a tax on ability — the power to earn money — and I can but think that the act of the assessors of Kittery of 1760 assessing the women of that town "a faculty tax" must have been an ignorant or arbitrary act not justified by law. Such failures to comply with what seems to be plain require- ments of law are not uncommon in our day ; as the Com'ts have ruled that many of the duties of the assessors, as defined by laws, are designed to produce uniformity and are directory, not mandatory; and a non-compliance with their provisions is not essential to the validity of a tax — and as it has also been held that a tax which was not assessed in the form required by law was nevertheless collectable. Much careless work can be found in the assessment lists of modern times which are presumably in better form than those of the last century. The earliest definition of this tax I have met is in the law of the Colony of 1646, quoted by the Commissioners on Taxation, in the Mass. Report of 1875 ( House Doc. 15 of that year ) page 49— 16 " And for all such persons as, by the advantage of their acts and trades are more enabled to help bear the public charge than oommon laborers and workmen, as butchers, bakers, brewers, victualers, smiths, carpenters, taylors, shoemakers, joiners, bar- bers, millers and masons, with all other manual persons and artista, such are to be rated for returns and gains, proportionable unto other men, for the produce of their estates." That in the early part of the 18th century faculty was not considered personal property may be inferred from the fact that the tax >)ill of Judge Sewall of Boston for 1720 which hangs in the office of the assessors of that city shows that he was taxed for " Personal Estate and faculty." For several years I owned the tax return of Richard Gridlej', the engineer who on the night of the 16th of June, 1775, staked out the line of the redoubt which the rebels defended the next day on Bunker llill. I gave it away some time since. I think ita date was 17H0. The language of one of its items in the printed form called for a return of his income " from his trade or profession or gained by trading on the sea or land or arising from the necessities of the war." The call of the assessors of Boston to the inhabitants of that city in 1805 reijuires them to return " Income from profession, faculty, trade or employment, or gained by land or sea." I think you will tind a good v ^\ ^'^^S <^^^^'\ ^^^/ ^^^\ '-^^S /^'>b/ 'NOIANA 46962 I , ^'^ » ^P ^^^ V .0 .\0