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Saturday, September 23, 2006

Direct Tax of 1798 - Paris

Source: William Berry Lapham and Silas Packard Maxim, History of Paris, Maine, from its Settlement to 1880 [Ancestry.com] (Paris, Me., Printed for the authors, 1884).

The format of entries has been changed somewhat.
[p. 97]
A direct tax was assessed upon the real estate of the county this year, and as showing the land owners in Paris, and showing their financial standing at this time, it is given here in full. A large proportion of the inhabitants were not taxed for houses, indicating that the log cabin having but little money value, was still the abode of many.

"Valuation of Houses and Out-buildings in Paris, and house-lots not exceeding two acres, as a basis for the direct tax of 1798. Daniel Stowell was Assistant Assessor.

Names, Assessed Value.
Isaac Bolster, $410.00
Isaac Bolster, Jr., $120.00
Abraham Bolster, $175.00
James Bowker, $100.00
Jonathan Bemis, $250.00
Joseph Blake, $150.00
Stephen Blake, $120.00
Philip Caldwell, $180.00
Nicholas Chesley, $306.00
Caleb Cushman, $335.00
John Daniels, $335.00
John Daniels, Jr., $130.00
Ephraim Field, $306.00
Jonathan Hall, $280.00
Benj. Hammond, $306.00
Levi Jackson, $290.00
Samuel King, $150.00
Seth Morse, $550.00
Simeon Pond, $120.00
Nathaniel Pierce, $110.00
Caleb Prentiss, $145.00
Ebenezer Rawson, $150.00
Abner Rawson, $215.00
Stephen Robinson, $180.00
Joel Robinson, $150.00
Timothy Smith, $200.00
Daniel Staples, $150.00
Solomon Shaw, $180.00
Wm. Stowell, $310.00
Daniel Stowell, $550.00


[p. 98]
Names, Assessed Value.
Joseph Hammond, $130.00
Levi Hubbard, $330.00
Lemuel Jackson, $350.00
Lemuel Jackson, Jr., $320.00
Isaac Jackson, $150.00
Thomas Stevens, $160.00
Jairus Shaw, $180.00
Cyprian Stevens, $300.00
Joseph Swift, $180.00
John Willis, $280.00

Forty persons in Paris at this time, occupied houses, and probably frame houses which, with their lots, were considered worth one hundred dollars each, and were therefore taxable. The two best houses in town were those of Seth Morse and Daniel Stowell, but these could hardly be regarded as extravagant, their value being put down at only five hundred and fifty dollars each. A large majority of the houses assessed, must have been of small dimensions and cheaply built.

Owners' Names, Acres, Valuation.
David Andrews, 150, $350
Edward Andrews, 100, $300
Abiezer Andrews, 160, $360
Asa Barrows, 119, $230
Isaac Bolster, 299, $950
Isaac Bolster, Jr., 99, $430
Abraham Bolster, 99, $430
John Billings, 100, $240
James Bowker, 99, $450
Jonathan Bemis, 699, $1300
John Besse, 100, $260
Joshua Besse, Jr., 97, $235
Joseph Blake, 68, $190
Abner Benson, 60, $140
Seth Benson, 90, $200
Ichabod Bryant, 50, $100
David Bryant, 50, $100
Josiah Bisco, 300, $700
Solomon Bryant, 79, $200
Luther Brett, 199, $400
James LeBroke, 99, $230
Moses Buck, 200, $300
Eleazer Cole, 50, $300
Calvin Cole, 50, $240
Philip Caldwell, 99, $500
Joseph Churchill, 120, $220
Nicholas Chesley, 149, $800


[p. 99]
Owners' Names, Acres, Valuation.
Consider Cole, 49, $150
Caleb Cushman, 299, $1030
Seth Carpenter, 139, $730
John Daniels, 230, $1070
John Daniels, Jr., 109, $300
Asa Dean, 60, $240
Barzillai Dwelley, 50, $200
Allen Dwelley, 50, $200
Samuel Durell, 100, $400
Peter Durell, 80, $500
Edmund Dean, 100, $400
David Dudley, 100, $400
Job French, 77, $230
Aaron Fuller, 200, $500
Caleb Fuller, 100, $250
Ephraim Field, 499, $1280
Barnabee Faunce, 100, $230
Wm. Faunce, 200, $200
Jacob Gurney, 100, $400
John Gray, 100, $220
Alfred Gates, 99, $500
Jonathan Hall, 199, $450
Abijah Hall, 100, $450
James Hooper, 100, exempted
Henry Hill, 100, $180
Benj. Hammond, 99, 750
Joseph Hammond, 99, $400
Lemuel Holmes, 100, $350
Joseph Holmes, 100, $300
Samuel Hammond, 100, $120
Levi Hubbard, 149, $600
Lemuel Jackson, 1899, $4130
Lemuel Jackson, Jr., 149, $780
Isaac Jackson, 199, $1000
Levi Jackson, 99, $650
Solomon Jordan, 66, $300
Samuel King, 299, $1000
Seth Morse, 499, $1125
James Morse, 99, $420
Silas Maxim, 99, $380
Samuel Maxim, 40, $100
Elias Partridge, 99, $380
Simeon Pond, 99, $380
Joseph Perry, 34, $100
Cornelius Perkins, 50, $75
Luther Pratt, 100, $370


[p. 100]
Owners' Names, Acres, Valuation.
Nathaniel Pratt, 50, $100
Lemuel Perham, 80, $100
Nathaniel Pierce, 149, $650
Asa Perry, 150, $700
Caleb Prentiss, 60 rods, $300
Ebenezer Rawson, 399, $1200
Abner Rawson, 242, $800
Luke Ryerson, 100, $200
Geo. Ryerson, 100, $200
David Ring, 100, $150
Stephen Robinson, 399, $2230
Asa Robinson, 199, $580
John Robinson, 199, $500
John Record, 69, $300
Isaac Record, 30, $25
Uriah Ripley, 59, $250
Sylvanus Robbins, 100, $250
Daniel Staples, 159, $1270
Wm. Stowell, 499, $2080
Daniel Stowell, 349, $1830
Wm. Stearns, 300, $550
Jairus Shaw, 199, $500
Caleb Swift, 200, $480
Wm. Swan, 50, $110
Wm. Swan, Jr., 50, $110
Timothy Smith, 99, $500
Joseph Swift, 99, $500
Gilbert Shaw, 100, $200
Abner Shaw, 99, $400
Solomon Shaw, 99, $400
Thomas Stevens, 199, $600
Asa Sturtefant, 50, $120
Joseph Sturtefant, 110, $230
Cyprian Stevens, 99, $700
Josiah Smith, 90, $600
Jonathan Shurtleff, 100, $350
Samuel Stephens (non-resident), 100, $600
Jacob Twitchell, 99, $300
John Tuell, 100, $250
John Tuell, Jr., 50, $100
Abijah Warren, 200, $350
David Walton, 130, $190
Jonathan Walton, 100, $150
Robert Wightman, 100, $250
John Willis, 549, $1250
Daniel Whitney, 100, $400."


[p. 101]
The whole number of resident tax payers at this time, was one hundred and eighteen. Samuel Stephens who had purchased the center lot and was taxed for it, had not yet come. The number is considerably greater than of those who signed the petitions and remonstrances relating to the incorporation of the town six years before, showing that the gain in population had been as rapid as could reasonably have been expected. After the close of the Revolutionary war in 1783, a large number of patriot soldiers sought homes upon our eastern lands and of these the town of Paris had its full share; and they continued to come until after the close of the century. Probably at the time the above tax was assessed, there were more or less residents of Paris not owners of real estate and so not taxable.

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