First Tax List for Philadelphia County, 1693

In 1682, Pennsylvania’s Great Law declared that no taxes could be raised without approval from both the governor and the freemen of the province, and that no tax could last longer than one year. This principle was reaffirmed on June 1, 1693, when Governor Benjamin Fletcher approved it as part of the colony’s “Bill of Right.”

The background to this moment was political upheaval. In 1692, William Penn had been stripped of his government due to alleged mismanagement and absence from the colony. King William and Queen Mary transferred control of Pennsylvania to Governor Fletcher of New York, who arrived in Philadelphia on April 26, 1693. His main mission was to secure funds to defend New York’s frontier against French and Indian attacks.

Despite resistance, the Assembly eventually passed its first general tax law. On May 30, 1693, the bill was introduced, and by June 1 it had received final approval. The act imposed a tax of one penny per pound on the clear value of all real and personal estates, and six shillings per head on freemen not otherwise taxed. The tax applied for one year only, with exemptions for the Proprietor, his deputies, and the poor with estates worth less than thirty pounds.

The preamble framed the tax as a “free gift” to King William and Queen Mary, offered as a sign of loyalty. Half of the proceeds were designated for Governor Fletcher’s use. The act also established rules for assessors, collectors, and enforcement.

Implementation proved uneven. By May 1694, a review found widespread errors and favoritism in assessments, producing far less revenue than expected—about £500 in English money, compared to an assessed value of more than £61,000 across the province. At this time, Pennsylvania consisted of three counties—Philadelphia, Chester, and Bucks—along with the “Three Lower Counties” on the Delaware (New Castle, Kent, and Sussex), which later became the state of Delaware.

Note: These pages are presented in the same manner as listed in book.

For Granting One penny per pound to King William & Queen Mary &c Wee the Assessors under Written have Taxed and Assessed the Inhabitants the respective Sums following:

NameReal & Property ValuePoundsShillingsPence
Samuel Rowland£100£__8s.4d.
Peter Sherbone____ __
Thomas January____6__
Thomas Bud4001124
Joseph Kirl2501__10
Abraham Carpenter350192
Andrew Derickson800368
John Fisher75__6__
Edward Shippy200__168
Patrick Robinson4001134
John Cox50__42
Henry Flower150__126
Arthur Cook200 168
Thomas Harding____6__
William Coleman____6__
      Carried over£13118
      Brought from other side£13118
Thomas Lacey____6__
Augustine the Trumpeter____6__
Francis Little30__26
Fran Jobson Lott & Land100__84
Richard Basnett150__126
Richard Whitpains Building500218
Jasper Yates500218
Peregrine Stockdale____6__
Francis Jones & Company800368
John Songhurst30__26
Charles Goss800368
John Whitpain100__84
James Claypoole50__84
Edward Claypoole100__84
John Claypoole100__84
Griffith Jones Front & Second Streets1000434
Thomas Parsons80__68
Widow Dean30026
Abraham Hooper1500126
John Felles70__510
Bentall & Harts Brewhouse500218
Thomas Griffith50__42
James Filler30__26
Wm. Salshury30__26
John Shippy____6__
     Sum carried over £3609__
     Brought from the other side £3609s.__d.
Joseph Pidgeon & Company1300584
Anthony Burgis100__84
Widow Delaval2501__10
Thomas Morris60__5__
Samuel Cart150__126
Samuel Carpenter1300584
Samuel Jennings150__126
Widow Eckley200__168
Ben Waller____6__
John Fleckny60__5__
John Philpott____6__
John Crapp80__68
Hermon Johnson30__26
Tho. Hooton & Mother4001134
John Deplove200__168
Thomas Wharton100__84
Arthur Holdens____6__
Joshua Carpenter1000434
Samuel Holt70__510
James Wood____6__
Jeremiah Price____6__
Peter Goit30015__
Richard Kees800368
     Sum carried over 65410
      Brought from other side£654s.10d.
John Godfry100__84
Robert Eure600210__
John Debran100__84
Peter Basilon30015
George Robinson12000
John Murry150__126
William Hern72______
Widow Alen80____8
John Heath Sadler________
John Smith________
Edmond Dutton________
Anthony Morris800368
Thomas Short____6__
John Test150__126
Nicholas Collins____6__
James Fox200__168
Cornelius Dire____6__
Christo. Lob____6__
John Haukins____6__
John Otte____6__
Edmond Ducastle800368
     Sum carried over 8282
     Brought over £828s.2d.
Alexander Berdsly200__168
William Alloway____6__
William Pascal100__84
John Patrick____6__
Ceser Geslein100__84
James Delaplain72__6__
Nat Sikes100__84
John Sands____6__
Humphry Murry500218
Samuel Griffith72__6__
Richard Perec____6__
Thomas Harris50__42
John Harris____6__
Thomas Hartly____6__
Widow Culcup40__34
John Howard30__26
Thomas Marie80__68
Nat Edgcome30__26
Richard Barnes____6__
Richard Cockett____6__
William Bevan100__84
John Holmes100__84
     Sum Carried over £__9174
     Brought over __9174
Samuel Buckly30__26
Daniel Beaks100__26
Peter Charles800368
Philip James200__168
Widow Guest2501__10
William Say100__84
Mary Hauge100__84
John Colly72__6__
John Ward____6__
Jeremiah Collets200__168
Peter Debuke800368
John Nash60__5__
Abra Hardiman100__84
Causper Hoote120__10__
Christo Sibthorp150__126
Samuel Nichols____6__
John Heath____6__
Tho. Meekin____6__
Edward Shaw____6__
John Roberts____6__
     Carried over £106__2
     Brought over £000£106__s.2d.
John Jones____6__
William Hunne50__42
Philip Howell100__84
John Smart100__84
Mathew Clements100__84
William Salway50__42
John White50__42
William Hudson100__84
Nicholas Perce100__84
Francis Cook100__84
Samuel Richardson2501__10
James Poltis____6__
Thomas Prichart30__26
William Kelly50__42
John Wait30__26
Robert Merrifeild____6__
Bernard Vigore____6__
John Williams80__68
William Wallker80__68
Randal Spikra80__68
William Brightwell100__84
James Vaveere____6__
     Carried over £11311__
     Brought over £11311s.__d.
William Laycock____6__
Robert Wallis50__42
John Prichart____6__
William Davis40__34
Joseph Knight100__84
Josh Knight30__26
Thomas Roberts100__84
Jeremiah Osborn30__26
George Paris100__84
Richard Jones____6__
Joseph Willcox150__126
Abigal Willcox60__5__
William Wait100__84
Ben. Holt72__6__
Edward Douty120__10__
Widow Elfrith50__42
William Carter200__168
John Mneooni100__84
John Rodman50__42
James Staufeild100__84
     Carried over £12010__
     Brought over £12010__
Jacob Coffin____6__
Richard Turner30__26
Robert Bono____6__
John Austin30__26
Constant Gray40__34
Doctor Hudson100__84
Robert Pound____6__
Thomas Achely40__34
Daniel Ridges House40__34
Thomas Truss200__168
Ralph Ward80__68
Evan Jones30__26
James Polter80__68
Widow Welch100__84
Francis Rawlea150__126
Robert Turner900315__
Anthony Sturgis30__26
Andrew Robinson600210__
John Farmer80__68
Thomas Wait100__84
John Stevens____6__
     Carried over £132132
     Brought over £13213s.2d.
Thomas Peart120010__
James Chick40__34
James Thomas150__126
Gabriel Willkeson80__68
Ellis Jones30__68
Gilbert Wheler30__26
Lionel Britton150__126
Benjamin Chambers100__84
Henry Johnson____6__
Richard Sutton100__84
Jonas Smith60__5__
John Furnis____6__
John Palmers house &c60__5__
James Jacob100__84
Thomas Fittswater Jr.____6__
Robert Stacy100__84
Thomas Bristol80__68
Thomas Langstone80__68
William Southersby40__34
John Day200__168
Joshua Tittery30__26
 140__4
     Brought over __£140__4
James West100084
Jacob Turner____6__
Henry Furnia30__26
John Jennett120__10__
William Dilling150__126
Richard Jenett____6__
William Freeman30__23
Benjamin Whithead60__5__
Edward Farmer200__168
Nat Lamply100__84
Israel Hobs60__5__
James Cooper100__84
John Otter4001134
John Jones500218
Captain Billops house100__84
John Griffith60__5__
German the Weaver____6__
Edward German____6__
Evan Griffith30__26
William Hard60__5__
Joseph Taylor100__84
 15078
     Brought from other side £1507s.8d.
William Sneed60__5__
Ralph Jackson80__68
John Roads80__68
George Harmer72__6__
Edward Smout150__126
William Snoden40__34
Robert Tate30__26
Richard Whitfeild30__26
William Lee200__168
John Griffith____6__
John Redwood30__26
Philip Richards4001134
Johanes Van Laure30__26
Berbadoa House100__84
Herbert Curry80__84
Semercy Adams80__068
George Emlin1500126
Abell Noble60__5__
James Shaddock50__42
John Bolt120__10__
Anthony Taylor30__23
     Carried over £15898
     Brought over £1589s.8d.
Hance Peters100__84
Thomas Willard30__26
Hanah Wood30__26
John King100__84
Henry Stirk____6__
Thomas Hill100__84
Samuel Atkins2501010
George Cock____6__
John Landisb____6__
Mary Lash30__26
Charles Pickering100__84
Daniel Standish100__84
Andrew Griscome100____4
John Busby40__34
John Goodson150__126
Hugh Derbora30__26
John Parsons150__126
James Coat30__26
Henry Badcock2501__10
James Gresham100__84
     Carried over £16686
     Brought over £16686

NameReal & Property ValuePoundsShillingsPence
John Sanders100__84
Emanuel Dawson30__26
Edward James____6__
Nehemiah Allen100__84
John Bud____6__
Thomas Bradford200__168
Thomas Masters30015__
Thomas Pascal150__126
Richard Tucker30__26
Thomas Bowyer30__26
Ellis _________6__
Richard Wall30__26
Daniel Cook100__84
Walton Price50__42
Walter Tomson____6__
Abell Tudor & Company100__84
William Trent & Company500218
Samuel Stacy & Company500218
Thomas Hooton & Company500218
Thomas Bud & Company200__168
     Carried over £1791510
     Brought over £17915s.10d.
Samuel Perry300156
George Hethuott30015__
George Keith150__12__
John Collins____6__
John Punyard____6__
Thomas Pepitt____6__
Thomas Cook____6__
Thomas Tudor____6__
 18484
     Brought over £18484
Thomas Rouse50__42
James Jacobs45__39
James Harrison30__26
John Lewden30__26
Joseph Yard30__26
John Hart30__26
Young Morgan30__26
Gabriel Thomas____6__
Richard Orraes30__26
John Bird30__26
John White____6__
John Day House50__42
Isacc Warner30__26
Christo Sibthorp40__34
Richard Goves30__26
John Lineam100__84
Anthony Weston____6__
Christo Sibthorp for Colyer50__42
Joseph Walker60__5__
David Brintnall100__84
William Forest120__10__
Henry Lakin30__26
John Martin30__26
John Kensy60__5__
     Carried over £189101
     Brought over £18910s.1d.
Mary Hilyard Brick House100__84
Robert Burrows30__26
David Powell50__42
William Crues150__126
Thomas Hobs50__42
Samuel Meals____6__
Daniel Jones100__84
Rachell Jones40 34
John Harris____6__
John Chandler40__34
Wm Hudson Bricklayer100__84
Robert Roe30__26
William Trotter30__26
John Beedle30__26
Richard Roberts60__5__
Pat Robinson4001134
Wm Crues High Street30026
Humph. Murry Mulbery6__26
Charles Butler____6__
Thomas Bristol40__34
     Carried over £195173
     Brought over £19517s.3d.
Joshua Morris____6__
William Bowling100__84
William Southyshy Jr.50__42
Griffith Owen100__84
Philip England4__84
Michael Wallton100__6__
Reece Peters30__26
Evan Morris30__26
William David60__5__
Stephen Fouke Jr.____6__
Thomas Andrews30__26
Thomas Miller Jr.____6__
William Rakestraw100__84
Thomas Marie80__68
 £1991711
Mounce Cox Northern Liberty
     Bought over £19917s.11d.
Daniel Pegg250__010
Daniel Rugges____6__
Lawrence Evins____6__
Robert Stiles____6__
Neds Loycon150__126
Joshua Carpenter130__1010
Daniel Chruis________
Philip Gunter____6__
George Walker60__5__
Emanuall Walker his Son____5__
Andrew Robinson for J. Songerst House60__5__
John Goodson100__84
John Palmer100__84
William Palmer his Brother____6__
Andrew Davis by Vinyard____6__
President More Estate100__84
John Thomas____6__
Ginkin Lewis____6__
John Mifflin100__64
Abell Robinson____6__
     Carried over £20755
     Brought over £2075s.5d.
Robert Stacy & Son100__84
Ellis Jones Governer Mill72__6__
Robert Turner200__168
Samuel Carpenter50__42
Widow Bowyer30__26
Evan Oliver30__26
Peter Dale____6__
Robeson & Sanders Mill350192
Joseph Brown30__26
Luke Townsend____6__
Francis Cranton____6__
Cornelius Ellis____6__
James Morris____6__
Jacob Dubra80__68
Robert Pulman____6__
Joseph Jones____6__
Paul Johnson____6__
Clement Pudiughorn____6__
Daniel Howell70__510
John Crosby____6__
     Sum Carried over ££21499
     Brought over £2149s.9d.
Widow Smith150__12__
Edward Jerman charged in Town____0__
Timothy Carter____6__
Thomas Cartor____6__
Richard Dawson____6__
Miles Money____6__
Thomas Cotton____6__
Thomas Williams____6__
Michael Nellson150__126
Thomas Fairman100__84
Gunner Rambo100__84
John Tank80__68
Andrew & Hance Nellson200__168
Griffith Jones350192
Richard Tomlinson____6__
John a Dutchman____6__
Wm Preston130__1010
Monnce Cox100__84
Wm Sallway2501__10
Edward Roberts____6__
Erick Cock100__84
     Carried over £22463
Oxford Township Jno. Worrell
     Brought over £2246s.3d.
John Tissick100__84
Jacob Hall100__84
Erick Mullickcr50__42
William Taylor50__42
Ericks 2 Sons____12__
Ann Salter50__42
Richard Whitfeild100__84
Widow Keen30__26
Erick her Son____6__
Hermon Enock60__5__
William Busby50__42
John Fletcher120__10__
Atwell Willmoreton30__26
Joseph Paul100__84
John Harper100__84
John & Charles his Sons____12__
Halls Journy Man____6__
Georg Burson30__26
John Wells30__26
      Carried over__£23057
     Brought over £2305s.7d.
Daniel Street71__6__
John Bunce100__84
Henry Waddy150__126
Daniel Hall____6__
Yeomans Uingham____6__
Thomas Graves72__6__
Thomas Parsons 1\3 Mill40__34
Samuel Carpenter 2/360__5__
Robert Addams200__168
John Worrell100__84
Richard Seary____6__
      Carried over£23499
Cheltenham Jos Phips
     Brought over £2349s.9d.
Humphry Waterman200__168
Edmond Megvaugh30__26
Samuel Voss80__68
Thomas Terwood80__68
Philip Hill30__26
John Ironmonger30__26
Humphry Murry60__50
Samuel Carl200__168
John Roberts30__26
John Barnes150__126
Thomas Canbey____6__
Wm. Routlidg____6__
Joseph Phips Sr.60__5__
Joseph Phips Jr.____6__
Richard Hall100__84
Tobias Leach &200__168
3 Poles____18__
Georg Shoomaker80__68
Tho. Whitton & Jonas Potts____12__
Edward Eaton30__26
John Russell60__5__
     Carried over  £242161
Bristol Township Rich, Townsend
     Brought over £24216s.1d.
Samuel Richardson300__5__
Thomas Godfry100__84
John Moon Deceased Estate80__68
John Moon Jr.50__42
Joseph Willcox100__84
Georg Willcox30__26
William James60__5__
Thomas Shute____6__
Edward Lane____6__
Samuel Bennett50__42
Thomas Rutter50__42
Israel Morris30__26
Jacob Evans30__26
John Coster____6__
Joseph Godfry____6__
Thomas Bridg____6__
     Carried over £247195
German Town Peter Knerless
     Brought over £24719s.5d.
Derick Up de Grave30__26
Thomas Rutter30__26
Hermon Up de Grave60__5__
Abraham Up de Grave80__68
William Streipers80__68
Paul Woolf30__26
Daniel Pastorius100__84
Johannis Pettinger____6__
Hermon Op De Trap________
John Van de Woestyne____6__
Anthony Loof____6__
Mathias Jackson____6__
Peter Shoomaker____6__
Hance Peter Up stead100____4
Peter Shoomaker80____8
 £26095
Plimouth Township Nat Christophers
James Fox50__42
William Reynolds____6__
     Carried over £260197
Bybery Daniel Walton
      Brought over£26019s.7d.
Richard Collitt45__39
John Turner42__36
Thomas Cross31__210
Nat Walton31__211
Thomas Grome70__52
Samuel Ellis35__26
Henry English50__46
Giles Knight30__2__
William Hibbs30__22
Thomas Bingley____6__
William Waiton50__42
Thomas Walton30__26
John Carver34__210
William Carver50__42
Michael Butcher30__26
John Williamson____6__
John Hiburne____6__
Daniel Walton30__26
      Carried over£261610
Upper Precinct Nich Scull
     Brought over £2646s.10d.
Nicholas Scull  
Richard Sanders  
Robert Whitton  
William Harmer  
John Fisher  
 £265188
Dublin George Eaton
Joseph Fisher350__92
Allen Foster63__53
Silas Crispin100__84
Jonathan Levesly100__84
Richard Worrill37__31
Edmond Wells60__5__
Joseph Aehton150__126
John Sibly60__5__
Erick Nellson100__84
Neels Neelson64__54
     Carried over £27090
     Brought over £2709s.__d.
Peter Rambo100__84
Lace Bore124__104
William Cuntlitt____6__
George Northorp____6__
Benja. Puneild80__68
Joseph Write____6__
Edward Williams60__5__
William Wells____6__
Thomas Clark____6__
John Ayrcs30__26
Henry Wells____6__
Peter Taylor____6__
Robert Pri small30__26
Samuel Jones____6__
George Eaton45__39
William Black____6__
George Buson30__26
      Carried over £227547
Passiunck Wiccaco Moymensing Peter Cock
     Brought over  £2754s.7d.
Peter Rambo100__84
Lace Cox150__126
Andrew Bankson200__138
John Stilly100__84
Causper Causten30__26
Mathias Holston100__84
Richard Roads60__5__
Peter Dalbo50__42
Henry Jones30__26
Swan Swanson2501__10
Wolla Swanson30__26
Andrew Swanson30__26
Andrew Wheler80__68
John Hendrick____6__
Thomas Waite50__42
Alexander Crookshank100__84
Peter Cox80__68
Peter Cox Jr.80__68
Bank Bankson80__68
Robert Wilkins____6__
     Carried over  £282911
     Brought over  £2829s.11d.
Peter Homan____6__
Gerrett Morten____6__
John Swanson____6__
Gunner Swanson____6__
Ditlo Casten____6__
John Cock____6__
Andrew Bankson Jr.____6__
Beyond Schoolkill Tho. Pascall Jr.
William Smith2501__10
Paul Sanders100__84
John Gardner30__26
Jonathan Duckctt100__84
Thomas Duckett100__84
John Roads120__10__
William Powell100__84
John Albore____6__
     Carried over  £28847
     Brought over  £2884s.7d.
William Wilkins50__42
James Keight40__34
William Warner120__10__
John Warner40__34
John Boles150__126
George Scottson60__5__
John Scooton120__10__
William Bedward30__26
Thomas Pascail150__126
George Willcox170__142
  £29221
The Welch Tract Edw. Reece
Hugh Roberts200__168
James Thomas80__68
John Roberts10__84
Rowland Richards30__26
Hugh Jones40__34
Cadwallader Morgan50__42
Robert David80__68
      Carried over £294105
      Brought over £29410s.5d.
Abell Thomas30__26
Robert John____6__
Edward Rice60__5__
John Roberts100__84
Daniel Thomas30__26
Joshua Owen____6__
Charles Hues30__26
Philip Price40__34
Isaac Price____6__
Fran Howell80__68
Robert Owen60__5__
Richard Cureton80__68
David Price30__26
David Haverd30__26
Evan Henry30__26
Morgan David100__84
Thomas Jones30__26
Robert Lloyd____6__
David Thomas____6__
Edward Williams____6__
      Carried over £29973
      Brought over £2997s.3d.
Edward Griffith40__34
John Hugh30__26
Thomas Davis30__26
Rice Thomas40__34
Edward Jones40__34
John Uumphrys80__68
Edward Jones of Merrion80__68
Rice Jones30__26
Griffith Jones60__5__
Katherine Thomas100__84
Her two Sons____12__
Richard Wallter30__26
David Hughs____6__
William Probert____6__
Evan Harris____6__
      Carried over£303311
      Brought over  £3033s.11d.
Neels Jones60__5__
Mounce Jones40__34
Andrew Jones40__34
Peter Yoakam100__84
Robert Longshore200__168
Andrew Longoker (possible error)80__68
Eusta Eustason80__68
Widow Eustason100__84
Two Sons of Age____12__
Jonas Nellson200__168
James Hunt150__126
Andrew Swanson Boon350192
Three Sons of Age____18__
Widow Cock150__126
Two Men____12__
John Ellett60__5__
Otto Earnest Cock200__168
Two Sons of Age____12__
John Hart____6__
Oliver Roberts____6__
Daniel Macgar____6__
Richard Bennett____6__
Total£__£314129

Witness our hands at Philadelphia the 26th day of September 1693.

Assemblymen
Samuel Carpenter
Samuel Richardson
James Fox
John White

Assistance
Wm Salway
Joseph Willcox
John Jones

This is a true Copy drawn from the Original Rate for this County of Philadelphia
John Claypoole Collectr

Note: The original Tax list is in the possession of the Historical Society of Pennsylvania. The spelling of names, though decidedly phonetic, can scarcely be said to be worse than that which has been found in some tax books of later years.

Introduction to First Tax List for Philadelphia County, 1693

In the 59th Chapter of “The Great Law,” passed at Upland in 1682, it had been provided that no money or goods should be raised upon or paid by any of the people of the province by way of a public tax, but by a law for that purpose made by the Governor and freemen thereof, and that no tax at any time should continue any longer than the space of one whole year. This law was substantially re-enacted, and approved by the Governor, Benjamin Fletcher, June 1st, 1693, and forms the 37th section of the law known as the “Bill of Right.”

Previously to this, however, owing to great miscarriages, as it was alleged, in the Government of the Province, and the absence of the Proprietor, by reason of which it had fallen into disorder and confusion, Penn, in the year 1692, had been deprived of his Government by King William and Queen Mary, and a commission had been granted by them to Benjamin Fletcher, Governor of New York, to take Pennsylvania also under his government He arrived in Philadelphia on April 26, 1693. After some opposition an Assembly was chosen in answer to his call, and a letter from Queen Mary to him was read, in which was embodied the chief business which he had to present for its action. This letter represented that great expense had been entailed upon the province of New York in the defense of its frontiers against the French, and called upon the several colonies to assist New York in resisting the attempts of the French and Indians. The Governor also, in his address to the Assembly, called its attention to the necessity of providing a general revenue for the support of the government. This, in fact, was the Governor’s main object in calling the Assembly. But the great discontent among the people, caused by the abrogation by the King and Queen in council of various laws passed by the Assembly, showed itself in the many obstacles thrown in the way of the adoption of the Bill of Supply. Advantage was taken of the Governor’s earnest desire that the bill should pass to procure the confirmation of existing laws, or the re-enactment of new ones of like import. These were embodied in the Petition of Right, and with the Bill of Supply and twenty-nine other new bills were finally passed into laws.

On the 18th of 3rd mo. (May), 1693, the second day after the reading to Assembly of the Queen’s letter, a Committee of Eleven was appointed to consider the part of the Governor’s speech relating to the support of the Government and Fortification of the Province, etc., the sum needed, and how it could be raised. On the 19th the Committee reported that there was an absolute necessity of raising money to support the Government, and suggested a mode of doing so. On the 26th the report was considered, and it was resolved that a penny per pound of all the real and personal estates within this Province and Territories, with respect had to the moderate assessment of all uncultivated and unprofitable land, and six shillings per head, should be assessed toward the support of Government. A motion that part of the money to be raised be appropriated for the use of the two late Governors was negative and it was voted that all counties should defray their respective county charges, and that the same be levied or taxed proportionally. David Lloyd, James Fox, Samuel Richardson, Thomas Pemberton, and Edward Blake were accordingly appointed a Committee to draw the bill.

The bill was presented on May (3rd mo.) 30th, read the first time and passed, and on the following day it passed second reading. On June 1st it passed third reading, and was sent to the Governor, who gave it his assent on the same day.

This Act, which was the first in the history of the Province authorizing a general tax to be assessed for public purposes, was entitled “An act tor granting to King William and Queen Mary the rate of one penny per pound upon the clear value of all real and personal estates, and six shillings per head upon such as are not otherwise rated by this Act, to be employed by the Governor of this province of Pennsylvania and territories thereof for the time being towards the support of this government.”

The Preamble to the Act sets forth that “since it hath pleased the King and Queen to take the government of this Province and country into their own hands, and supply the absence of our Proprietor by so worthy a person who gives us such great assurances of his good desires to preserve and con-firm us in our rights and liberties, We, the General Assembly, do humbly present the said King and Queen with the free gift of the rates and assessments hereinafter mentioned, which we desire they will please to accept of as a testimony of our dutiful affections towards them, and we do likewise desire that the King and Queen would be pleased to give and allow one-half thereof unto Benjamin Fletcher, Captain General and Governor in Chief in and over this Province and country.”

It was therefore enacted “That all and every person and persons within this government having any personal estates either in their possession or in the possession of others in trust for them, other and besides the household goods and implements they use, and such sums of money as they really owe or ought to pay, shall yield and pay to the use aforesaid after the rate of one penny per pound; and to the end that this tax may he laid with such equality and indifference as may be, upon all lands within this government, and that a due regard may be had to the many tracts of uncultivated and unimproved lands, which produce rather a charge than profit to the owners thereof,” it was enacted “that all lands and other real, as also the personal estates, shall be and are hereby charged, for one year only and no longer, with one penny for one pound clear value.”

And it was further enacted “That all freemen within this province and territories, who have been out of their servitude by the space of six months, and shall not be otherwise rated by this Act, nor worth one hundred pounds, shall pay unto the use aforesaid the sum of six shillings per head; provided always that our Chief Proprietary and his late Deputies in government shall not be assessed, or otherwise chargeable by virtue of this Act: Provided also, that no person or persons shall be taxed by this Act, who have a great charge of children and become indigent in the world, and are so far in debt that the clear value of their real and personal estate doth not amount to thirty pounds.”

The Act then provided for the appointment of Collectors and Assessors, the time of payment, the collection by distress of taxes due by delinquents, the alteration of assessments, etc.

It seems that there was some dissatisfaction regarding the manner of the assessment of the tax. A Committee of the Governor’s Council, which, in consequence of this, had been appointed to investigate the matter, reported on the 26th of May, 1694, that having examined the several rates of the respective Counties did find that in most of the Counties there have been great errors and partiality committed by the Assessors in undervaluing their own and others’ estates whereby the whole amounts but to £760 16 2 money of Pennsylvania; in money of New York to about £700; in English money about £560, which £60 may come short in the salaries for collecting the same and in runaways, so that the net produce may be about £500 English money.”

The total of the assessments in the following list amounts to £61,759. From this the value of the private estates and property at that time in Philadelphia County may be approximated.

The Province of Pennsylvania was then composed of but three counties, PhiladelphiaChester, and Bucks and the Territories, or Three Lower Counties upon Delaware, New CastleKent, and Sussex, now comprising the State of Delaware. Philadelphia County extended indefinitely toward the northwest, bounded on either side by the counties of Chester and Bucks. Chester County included all the territory (except a small portion now in Philadelphia County) southwest of the Schuylkill River, to the extreme limits of the province, and Bucks County had for its northern boundary the Kittatinny Mountain, or as far as the land might be purchased from the Indians, a very indefinite limit, as subsequent events proved.