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Wednesday, October 10, 2018

Town of Pelham Tax Assessment Rolls, 1799 Through 1803, Reveal Amazing Stories


New York, like most States, long has required by law that municipalities prepare and publish tentative and final tax assessment rolls annually.  Today, by law, most towns and cities publish their tentative roll on May 1st to provide taxpayers an opportunity to consider their assessment, the market value ascribed to their property, and related information (and to review the assessments of other properties within the municipality) before the assessment roll is deemed final.  

As one might expect, these tax assessment rolls provide important historical data regarding such municipalities including the names of property owners at particular times as well as their comparative wealth and arguable prominence in the community.  Moreover, comparisons of such rolls, year-by-year, offer important glimpses of changes in residency, wealth, and taxation.  Additionally, during the early decades of the Town of Pelham's history, the Town Tax Assessor valued both the real property and personal property of Town of Pelham taxpayers.  This has particular significance when considered in the context of the ownership of such property as slaves, once considered as "personal" property.  

The Town of Pelham was created by statute from the ancient Manor of Pelham in 1788.  Not many early tax assessment rolls for the tiny Town of Pelham seem to exist.  For example, the collections of The Office of The Historian of the Town of Pelham has tax assessment rolls for the years 1820, 1821, and 1822.  See Tue., Apr. 05, 2005: 1821 Tax Assessment Roll of the Town of Pelham.  

Today's Historic Pelham Blog article includes the images of pages of the Town of Pelham Tax Assessment Rolls for the years 1799, 1800, 1801, 1802, and 1803.  The images are from the "Tax Assessment Rolls of Real and Personal Estates, 1799-1804" maintained in microfilm format from records once in the possession of the New York State Comptroller's Office.  The microfilm is available from the New York State Archives in Albany.  Below each such tax assessment roll image is a transcription of the text for ease of reading and, of course, to facilitate search.

New York State first authorized the collection of State taxes on real estate and personal property in 1799.  Consequently, there are no earlier State tax records for the Town of Pelham.  

At first blush such tax records might seem perfunctory and of little interest (apart from listing taxpayers who resided in Pelham in each of the pertinent years).  Careful and informed analysis, however, reveals an immense amount of information about the little Town.  Immediately below are early research notes regarding the significance of these tax assessment rolls.  

For example, the tax assessment roll of 1800 presents an interesting research opportunity.  Because the Town Assessors were required to value personal property in addition to real property, the values of slaves owned by Pelham taxpayers form a part of such valuations for each of those taxpayers who owned slaves.  But who, you might ask, owned slaves in Pelham? 

The United States Census for the Town of Pelham taken in 1800 identifies slave owners and the number of slaves each owned.  That census shows that by 1800, the number of reported slaves in Pelham appears to have increased to 50 from 38 in 1790, 24 in 1755 and 13 in 1712.  The count in 1800 seems to have included all slaves regardless of age and did not break the numbers down between men and women.  These figures can only be considered very rough because there was overlapping counting among different census enumerators for Pelham with a census taker for Eastchester inadvertently counting some Pelham residents who also were counted by a different enumerator for Pelham.  Additionally, the Eastchester enumerator counted some Pelham residents who were not counted by the Pelham enumerator.  To make matters worse, in the case of some of the overlapping counts, the figures for slaves provided for the same resident are different.  Yet, the census data suggest the following: 

Slaveholders                                Slaves 
William Bailey [i.e., Bayley]            4 
John Bartow                                   5 
George Berian                               1 
Peter Bloom                                   1
Sarah Guion                                  1 
Alexander Henderson                    1
Elijah Horton                                  1
Joshua Hustice [i.e., Huestis]        4 
James Morgan Jr.                          2
David J. Pell                                   4 
Philip Pell, Esq.                              9 
Augustus J. F. Prevost                   4 
Rem Rapeljie                                 3 
Cornelius C. Roosevelt                  2
Isaac Ward                                     5
John Williams                                 3
Total No. of Slaves                     50

Source:  The figures above are based on census records for New York contained in the Second Census of the United States, 1800.  The entire federal census of the residents of the Town of Pelham in 1800 fit on part of a page reflecting the Eastchester Census and a second page prepared by a different census taker reflecting the remainder of Pelham.  Images of those two census pages appear immediately below.  Each is followed by a citation and link to its source.



1810 United States Census, State of New York, Westchester
County, Town of Eastchester, Page 01 of 02 Pages Reflecting
Pelham (Note that the word "Pelham" is Faintly Written in the Left
Column Next to Head of Family "David J. Pell" Where the Count
for the Town of Pelham  Begins.  Source:  1800 United States Federal
(Original Data:  NARA microfilm publication M32 (52 rolls). Records
of the Bureau of the Census, Record Group 29. National Archives,
Washington, D.C.).  NOTE:  Click on Image to Enlarge.



1810 United States Census, State of New York, Westchester County,
Town of Pelham, Page 02 of 02.  Source:  1800 United States Federal
(Original Data:  NARA microfilm publication M32 (52 rolls). Records
of the Bureau of the Census, Record Group 29. National Archives,
Washington, D.C.).  NOTE:  Click on Image to Enlarge.

Because different parts of the Town of Pelham were counted by different enumerators who prepared their enumeration sheets differently, one must look to the last column of the first image for the count of slaves owned by the Pelham residents on that page.  In the second image immediately above, the last column is a totals column so that one must look to the next to last column for the count of slaves owned by the Pelham residents reflected on that page.  Moreover, as noted above, to make matters more confusing, some Pelham residents were duplicate-counted by both enumerators and in several such instances a DIFFERENT figure for number of slaves owned was recorded.  (Given the propensity of some for avoiding taxes, in these few such instances the slightly higher number of slaves owned is used in the totals above.)

Though there is no record of what value the Town Assessors ascribed to slaves owned by Pelham residents, the assessment roll reflects within the figures for "Value of Personal Estate" such values for at least sixteen Pelham residents.

Apart from the issue of including values for slaves in the Town Assessment Roll, there are other interesting aspects of the rolls.  For example, for a number of the years, the wealthiest resident of the Town of Pelham was Rem Rapelje who lived in what might today be called an "Estate Section" of the Town:  Rodman's Neck (once known as Pelham Neck and Pell's Point, among other names).  I have written extensively about Rem Rapelje, his son George (who succeeded to his father's Rodman's Neck estate), the Raeplje family in Pelham, and the Rapelje farm a number of times.  See, e.g.:

Mon., Apr. 23, 2018:  Brief Obituary of Maria Rapelje of Pelham Who Died in 1803, a Daughter of Pelham's Rem Rapelje and Helen (Hardenbrook) Rapelje.

Fri., Mar. 03, 2017:  The Will of Rem Rapelje of Pelham, Probated on November 20, 1805

Thu., Mar. 02, 2017:  1805 Advertisement Reveals Much About the Pelham Farm of Rem Rapelje

Fri., Jan. 08, 2016:  Pelhamite Rem Rapelje, a Loyalist, Was "Rode on Rails" During the Revolutionary War

Wed., Oct. 03, 2007:  Book by George Rapelje, Pelham Resident Along With His Father, Rem Rapelje, Published in 1834

Mon., Feb. 27, 2006:  Another Description of the Farm of Rem Rapelje of Pelham Published in 1806

Wed., Aug. 24, 2005:  1807 Advertisement for Sale of Property of Rem Rapelje in Pelham.

Rem Rapelje was born in Brooklyn, New York on August 3, 1728. He lost his father as a young child. His mother remarried but his relationship with his stepfather was quite poor and, according to his son, George Rapelje, Rem "sought for friendly aid elsewhere." As a young man, Rem Rapelje hustled for his living. As a very, very young man, he was a ship owner. He also dealt in general merchandise and kept a store on Maiden Lane in New York City "directly in rear of his dwelling." An uncle who was in the "corn, grain, and flour business" and owned a store for the business took him into the store "which was at the fork of Maiden Lane and Crown Street." Soon, on behalf of the business, he was sent in a schooner to Curacao. He became a successful and wealthy merchant and ship owner. 

Rem Rapelje was a Loyalist, but he remained in the New York region after the Revolutionary War. When the war ended, he purchased a farm known as "Glass House Farm" located along the Hudson River about three miles from New York City. 

Rem Rapelje married Neeltje Hardenbroek (whom he called "Nelly"), a daughter of Abel Hardenbroek and Elizabeth Remson. The couple had at least four children: George Rapalje, Abel Hardenbroek Rapalje, Rem Rapalje, Jr., and Johannis Rapalje. Rem Rapelje's namesake son, Rem, became a faithful and dedicated vestryman at St. Paul's Church in Eastchester and, in 1833, donated the beautiful pipe organ that still is in working condition in the church building. 

By 1790, according to both the 1790 U.S. Census and a plan of pews for St. Paul's Church in Eastchester, Rem Rapelje had moved to Pelham. See Wed., Aug. 15, 2007:  Plan of Pews in St. Paul's Church 1790. He purchased a massive 350 acre farm on Pelham Neck and the surrounding region. He had a brother-in-law named John Hardenbrook who also resided in Pelham. He and his family lived in Pelham on that farm until his death on June 16, 1805. He is buried in the cemetery of St. Paul's Church at Eastchester.

In the first year of the five Town of Pelham Tax Assessment Rolls (1799), Rem Rapelje was the wealthiest man in town.  Clearly, by the following year Rapelje had either suffered a severe financial setback or had transferred assets to others since the values of his real and personal property had declined, at least as reflected on the assessment roll, by nearly 90%  Thereafter, as the figures below show, the value of his estate remained lower:

Year     Real Property    Personal Property     Total

1799     $14,420            $15,480                     $29,900 (about $1,136,500 in today's dollars)
1800     $     500            $  2,765                     $  3,265 (about $124,100 in today's dollars)
1801     $     500            $  2,728                     $  3,228 (about $122,600 in today's dollars)
1802     $     500            $  2,668                     $  3,168 (about $120,400 in today's dollars)
1803     $     550            $  2,315                     $  2,865 (about $109,000 in today's dollars)

Though one can only speculate without further research, all this suggests that Rapelje, a wealthy merchant and ship owner, was affected by the Panic of 1796-1797.  This "panic" actually was a series of downturns in Atlantic credit markets following the bursting of a real estate bubble in 1796.  These downturns took several years to cause broader commercial downturns in Great Britain and, then, in the United States.  According to one account, "By 1800, the crisis had resulted in the collapse of many prominent merchant firms in Boston, New York, Philadelphia, and Baltimore, and the imprisonment of many American debtors.  The latter included the famed financier of the revolution Robert Morris and his partner James Greenleaf, who had invested in backcountry land."  Source:  "Panic of 1796-97" in Wikipedia -- The Free Encyclopedia (visited Oct. 7, 2018).  

Another fascinating aspect of several of the Tax Assessment Rolls is that they reflect a Pelham resident named "Elijah Horton."   Elijah Horton may be a brother of George Horton who traditionally has been thought to be the patriarch of the Horton family and first to buy land on City Island in the Town of Pelham.  It may well be that Elijah Horton was the first member of the Horton Family to settle in the region, prompting his brother to settle in Pelham nearly two decades later.  That intriguing possibility remains to be proved, but provides an interesting lead for future research.

Finally, although there are many other interesting aspects of these Tax Assessment Rolls, they reflect Alexander Henderson as among the wealthiest residents in the Town of Pelham all five years.  Who was Alexander Henderson?

If one goes back up to the first image in today's article (the first page of the U.S. Census for the Town of Pelham) and clicks on it to enlarge it, then slides down to the name "Alexander Henderson," one will see written very faintly on the sheet next to his name the words "Now is on Island --".  

Alexander Bampfield Henderson owned the island known today as "Hunters Island" later owned by the fabulously-wealthy 19th century Pelhamite named "John Hunter."  Consequently, for many years the island was known as "Henderson's Island."  Henderson died on December 26, 1804, a year after the last of the five Town of Pelham Tax Assessment Rolls shown below.  I have written extensively about Alexander Henderson, his wealth, and the island when it was known as Henderson's Island.  See, e.g.:

Tue., Jan. 26, 2016:  1807 Offer to Lease Alexander Henderson's Farm on Henderson Island in the Town of Pelham.

Tue., May 12, 2015:  The Old Stone House That Stood on Hunter's Island Near John Hunter's Mansion

Fri., Aug. 17, 2007:  Advertisement Offering Alexander Henderson's Island Estate To Let Published in 1807

Thu., Apr. 6, 2006:  Alexander Bampfield Henderson: "Lone Lord of the Isle"

Fri., Mar. 31, 2006:  Text of 1804 Will of Alexander Henderson, Owner of the Island Later Known as Hunter's Island

Fri., Feb. 24, 2006:  Notice of Settlement of the Estate of Alexander Henderson of Pelham in 1805.

The story of Alexander Henderson is a fascinating one told in the 19th century as follows:

"Long remembered among these who, at the close of the last century, sought a home in old Pelham, was a man of large fortune, an educated gentlemen [sic], a bachelor just touching the border of middle life, of whom, as it seems, only one memorial can now be found, and that the marble slab at the head of his grave, hinting briefly at the beginning and ending of his life-story. A single sentence utters its whole message, thus, - In memory of Alexander Bampfield Henderson, Esq., a native of Charleston, in South Carolina, but late of the town of Pelham and county of Westchester, who departed this life 26th December, 1804, aged 47 years. . . . . Mr. Henderson, born in South Carolina, was of Scotch origin; was educated at the University of Edinburgh, and then took rank as a Surgeon in the English Army. Thus he was brought into communication with the British Ambassador in India, and was by him introduced to the Court of the reigning Prince, who engaged the Surgeon's professional services in behalf of his favorite wife, then seriously ill. The treatment was a success, and the delighted Prince honored Mr. Henderson, in his own way, by the presentation of a beautiful Circassian slave girl, about thirteen year of age. This present the Army Surgeon did not bring away with him from India; 'but, after establishing his home at the Island, said Mr. Roosevelt, 'he commissioned your father (Captain James Hague, of Pelham, commanding a ship in the India trade) to look after this princely gift, and bring with him the young Circassian as a passenger on his return voyage from Calcutta. With her, accordingly, Captain Hague sought an interview, but found her so well pleased with her position in the household of a British officer that she could not be induced to leave her new protector. Nevertheless, the Captain was accompanied with an Indian lad, the Surgeon's protégé, who was welcomed, treated as an adopted son, and bore the name of William Henderson. The lad survived the retired Surgeon eight years, and was buried by his side in the old French Burial Ground at New Rochelle. The two graves are surrounded by a well-wrought iron fence, and the smaller marble headstone bears this brief inscription: 'In memory of William Henderson, who died January 19, 1812, in the 25th year of his age.'"

Source:  "Old Pelham and New Rochelle by Rev. William Hague" in Scharf, J. Thomas, History of Westchester County, New York, Including Morrisania, Kings Bridge, and West Farms, Which Have Been Annexed to New York City, Vol. I, pp. 711-12 (Philadelphia, PA: L. E. Preston & Co. 1886).

*          *          *          *          *

Below are images of the pages of each of the Town of Pelham Tax Assessment Rolls for the years 1799 through 1803.  Each image is followed by a link and citation to its source as well as a transcription for ease of reading and to facilitate search.

Page 01 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1799.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"Assessment Roll of the Real and personal Estates in the Town of Pelham in the County of Westchester made the seventeenth day of September in the year of our Lord one thousand seven hundred and ninety nine according to the directions of the statute entitled an Act for the Assessment and Collection of Taxes by -- David J. Pell, Augustine J. Frederick Prevost and Jesse Mullinex Assessors of the said Town of Pelham -- 

Names of              Description of Real     Value of            Value of              Tax to be
Possessors           Estate                         Real Estate      Personal Estate  Paid Thereon
                                                                                                                     Dollars/Cents
William Bayley......House & Farm            6675                 967                      7.64
John Bartow Junr............Do.......             4370                 720                      5.09
George Barrian...............Do.......             1950                 250                      2.20
George Barrian...............Do.......               600                 300                        .90
Jonathan Brown..............Do.......             1685                 263                     1.94
Deborah Baxter...............Do.......               725                 112                       .83
Abijah Barker..................Do.......             4725                 276                     5.00
Abraham Flourance [sic]...House & Lot    125                   20                       .14
Sarah Guion............House & Farm         2900                 338                     3.23
Isaac Guion....................Do........             1625                 270                     1.89
Alexander Henderson....Do........              8300              2572                    10.87
Joshua Huestis..............Do........              5425              ........                      5.42
Elijah Horton...................Do........               200                245                        .44
Jesse Mullinex..............Do.......                  250                154                        .40
Jonathan Jewel.........House & Lot              101                  30                        .13
Gilbert Lawrence -- ....House                      500                 122                       .62
William Le_____........ .................               500               1428                     1.92
Harrison Miller.............................               105               ........                       .10
Thomas Pell.............House & Farm         3170                 358                     3.52"

  


Page 02 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1799.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"David J. Pell........House & Farm            7575                 673                      8.24
Philip Pell.......................Do.........            6475                 657                      7.13
Samuel Wood.......Lot of land......              500                 ......                        .50
Cornelius C. Roosevelt House & Farm   5515               3721                      9.23
Leah Rodman.................Do........            5925               1390                      7.31
Hannah Rodman.............Do.......              380                   44                        .42
Rem Rapalje...................Do.......          14420             15480                     29.83
John Williams..................Do......           11000                 912                     11.91
A. J. F. Prevost................Do......            6425                  978                       7.40
John Pell.............House & Lot...              105                    26                         .13
George Rogers...House............               105                   12                         .11
Samuel Rodman.............Do......               105               1152                       1.25
John _______.....House & Lot...              200                 795                         .95
                                                                                                                 136.73
David J. Pell                      )
Aug t  J.  Fred k Prevost   }   Assessors of the Town of Pelham
Jesse Mullinex                  )

Richard Hatfield   )
Sam l Haight        }  Commissioners of taxes
Peter Fleming      )

Copy 
Assessment Roll
Pelham --"


Page 01 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1800.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"Assessment Roll of the Real and personal Estates in the Town of Pelham in the County of Westchester made the twelfth Day of June in the year of our Lord one thousand Eight Hundred according to the Direction of the statute intitled [sic] an Act for the Assessment and Collection of Taxes by David J. Pell, Augustine J. Frederick Prevost and Joshua Huestes [sic] assessors of the said Town of Pelham.

Names of              Description of Real     Value of            Value of              Tax to be
Possessors           Estate                         Real Estate      Personal Estate  Paid Thereon
                                                                      Doll r                Doll r               Dollars/Cents
William Bailey........House & Farm......         6675                 1366                         9.50
John Bartow Junr - .........Do...............        7540                    691                        9.72
George Berrian................Do..............         1950                   164                         2.49
George McKay........Lot of Land..........           600                   366                         1.14
Jonathan Brown....House & Farm......         1685                    80                          2.08
Deborah Baxter...............Do..............           725                    60                            .92
Abijah Barker..................Do..............          3783                  196                         4.70
Abraham Flowrance [sic]..House & Farm.    125                    40                           .19
Sarah Guion..........House & Farm.....          2900                    72                         3.51
Alexander Henderson.....Do..............         8300                 2275                        12.50
Joshua Huestis...............Do..............         5675                 1156                          8.07
Elijah Horton...................Do..............           350                   215                           .66
Jesse Mullinex...................Do..............        250                      46                          .34
Gilbert Lawrince....House & Lot.........         350                      12                           .42
John Williams........House & Farm.....     14420                   1148                       18.40
David J. Pell....................Do..............      7575                      491                        9.53
Philip Pell........................Do..............      6475                      379                        8.10
Samuel Wood...............Lot................         500                   .......                           .59
Cornelius C. Roosevelt. House & Farm   5515                   5721                       13.28
Isaac Williams.........................................................................90                           .10
Rem Rapelje..........House & Lot.......         500                    2765                        3.85
Augustus J. F. Prevost..House & Farm   7634                      600                         9.73
John Pell................House & Lot               105                    .........                           .11
John Hicks.....................Do..............        200                       522                           .85
Sam. Rodman........House & Farm...      1892                         20                         2.26
John Palmer..................Do...............        200                        20                           .25
James Pine...........................................................................500                          .59
Michael F. Talcot......House & Lot.....        400                     .......                           .47
Charles Woodman.................................................................110                         .13
Jonathan Jewel.......House & Farm...        380                    .......                           .45
Peter Bloom...................Do..............       3516                      172                       4.35
George Crawford...........Do..............      11000                     438                      13.51
Philip Rhinelander...Lot of Land.......          200                   .......                           .23
Esaie Guion............House & Farm....       1625                      93                         2.02
                                                                                                                        145.04
David J. Pell                   )
Augustine J. F. Prevost   }  Assessors
Joshua Huestes [sic]     )"


Page 02 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1800.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"Warrant signed 29th December 1800

A True Copy

Richard Hatfield      )
Sam l  Haight          }  Commissioners of Taxes --
Peter Fleming         )"


Page 01 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1801.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"Assessment Roll of the Real and Personal Estates within the Town of Pelham in the County of Westchester.

Persons residing within        Real        Personal    Amount  The Tax
the Town of Pelham             Estates    Estates

William Bayley                     6675               861        7536     16.10
John Bartow                        8640               604         9244     1975
Austin Stenard [sic]             1950               136        2086        4.47
Jonathan Brown                  1685               140        1825       3.90
Deborah Baxter                     725                 60          785       1.69
Abijah Barker                      3783                232       4015       8.58
Abraham Florence                125                  40         165         .36
Sarah Guion                       2900                  78        2978       6.37
Esaie Guion                        1625                111        1736       3.71
Alexander Henderson         8300                38         8658      16.50
Joshua Huestis                   5675             1038        6713      14.34
Elijah Horton                        359                196          546        1.17
Jesse Mullinex                     250                  70          320          .69
Gilbert Lawrence                 250               .......          250          .54
John Williams                  13420                411       13831      29.54
David J. Pell                      7575                555         8130      17.47
Philip Pell                          6475                520         6995      14.55
Cornelius C. Roosevelt     5515                140        5655       12.09     
Thomas Pell                        380                  50         430           .92
Rem Rapalje                       500             2728         3228         6.90
Aug. F. J. Prevost              7634              588         8222       17.57
John Pell                             105             ........           105          .20
James Pine                         200             ........           200          .40
Ann Rodman                     1892             .......          1892        4.04
John Palmer                       200                 30            230        0.50
Michael F. Talcot                400              .......            400          .86
Charles Rodman               ......                  28              28         .06
Jonathan Jewel                  380                 40            420         .90
Isaac Williams                   .......                 96              96         .21
Peter Bloom                      3516               300          3816      8,16
George Crawford             11000              516         11516     24,60
Elias Madow                     .......                  60               60        .10
                                      103605            9986        112111   239.33

Persons not residing
in the Town of Pelham

George McKay                     600            ......              600       1.29
Samuel Wood                       500            ......             500        1.07
Philip Rhinelander                200            ......             200          .43
Ramson Burtis                     180            .......             180         .09
                                                                                 1480       3.18
                                      Whole amount Doll r      112111   239.33

The above is a true assessment taken and made by us the Subscribers at Pelham the 14th day of May 1801

David J. Pell      )
William Bayley    } Assessors
Joshua Huestis  )"


Page 02 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1801.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.

"The Supervisors of the County of Westchester to Certify to the Comptroller of the State, that the within is a true Copy of the assessment Roll exhibited to this Board on the first tuesday in October instant by the assessors of the Town of Pelham in the said County; and we do state to the said Comptroller that the sum of Eight dollars and forty cents was directed to be levied as the proportion of the said Town of the contingent charges of the County; the sum of Sixty . . . . . dollars for the support of the Poor, the sum of Sixty dollars and fifty cents to defray the necessary charges of the Town, and the sum of One Hundred and thirteen dollars and fifty nine cents for its State Tax; and that a Warrant for the collection of the said several sums hath been signed by us bearing date the Twenty Eighth . . . day of October 1801.

Caleb Tompkins
Isaac Webbers
Thomas Carpenter
Abraham Odell
Benj m   Morgan
John Quick
Jon Woolsey Junior
Stephen Lines
William Hadley
Alijah Gilbert
Jesse Kanady
William Franklin"


Page 01 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1802.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.


"Assessment Roll of the Real and Personal Estates Within the Town of Pelham in the County of Westchester

Persons residing in              Real        Personal    Amount  The Tax
the Town of Pelham             Estates    Estates                     $      C

William Bayley                     4475        2005          6480          7.21
John Bartow                        8640          300          8940          9.93
George Barrein [sic]            1950            60          2010          2.23
Jonathan Brown                  1685          124          1809          2.00
Deborah Baxter                    725             50            775            .86
Abijah Barker                      3783          180          3963          4.40
Abraham Florence                123            40            165            .18
Esaie Guion                        1625            82           1707         1.88
Alexander Henderson         8300          344          8644          9.60
Joshua Husties [sic]            5675        1177          6852          7.61
Elijah Horton                         350         ......             350            .39
Jesse Mullinex                     250            60             310           .34
Joseph Bayley                     250          ......             250           .28
John Williams                   13420          528         13948       15.50
David J. Pell                       7695          372           8007         8.90
Philip Pell                           6475          512           6987         7.77
James Pine                          150          510             660           .73
Cornelius C. Roosevelt      5515          384           6099         6.77
Thomas Pell                         380            70             450          .50
Rem Rapeljee [sic]               500         2668          3168         3.52
Aug. s  F.J. [sic] Prevost    7634           476          8110          9.01
Caleb Morgan                    1892             80          1972         2.19
John Palmer                        200             10            210           .23
Michael L. Talcutt [sic]         400         .......             400           .44
Jonathan Jewell                  100              50           150           .17
Isaac Williams                    ........             60             60           .07
Peter Bloom                       3516           282         3798         4.23
George Crawford             11000           580       11580        12.87
Elias Badow                       ........             75            75            .80
Albert [sic] Rosevelt [sic]   2025             50         2075          2.30 
Telemon Stevenson           ........            50              50           .06
                                        98735      11319        110054     122.24

Persons Not Residing
in the Town of Pelham

George McKay                    600       .........            600           .67
Samuel Wood                     500        ........            500           .56
Philip Rhinelander              200        ........            200           .22
Frederick Guion               2900        .........          2900        3.22
Thomas Woolley                130        ........             130          .14
                                        4510                           4510         5.01
Brought Forward...........90735       11319      190054

                                       Brought up...............................122.24
                                                                          Dollars   127.25

The above is a true Assessment Roll of the Real and personal Estates Within the Town of Pelham Taken and made by us the Subscribers this 28 day of May 1802

William Bayley
Joshua Huestis
David J. Pell"


Page 02 of 02 of Town of Pelham Tax Assessment Roll
for the Year 1802.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge. 


"The Supervisors of the County of Westchester do Certify to the Comptroller of the State, that the within is a true Copy of this Assessment Roll exhibited to this Board on the first Tuesday in October instant by the Assessors of the Town of Pelham in the said County; And we do state to the said Comptroller that the sum of Fifteen Dollars and thirteen cents was directed to be levided as the proportion of the said Town of the contingent charges of the County -- the sum of Eighty Dollars for the support of the Poor, and the Warrant for the collection of the said several sums has been issued by us and bears date the Twenty sixth day of October 1802.

Philip Pell
Ebene. Lockwood Jun r.
John Quick
Greene Cortlandt Jun r.
Isaac Webber
Stephen Lines
Elijah Ward
Nathan Merritt
Caleb Tompkins
Abraham Odell
Edward Merritt"


Page 01 of 03 of Town of Pelham Tax Assessment Roll
for the Year 1803.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge. 


"Assessment Roll of the Real and Personal Estates within the Town of Pelham in the County of Westchester

Persons residing in              Real             Personal      Amount     The Tax
the Town of Pelham             Estates  $    Estates  $          $

William Bayley                     4475               1426             5901          5.62
John Bartow                        8640                  448            9082          8.60
George Berrian                   1950                    70            2020           1.95
Jonathan Brown                  1685                  103            1788           1.74
Deborah Baxter                     605                    30              635           0.63
Abijah Barker                      3783                  380            4163           3,95
Abraham Florence                125                    39               155          0.17
Esaie Guion                         1600                 164            1764           1.70
Alexander Henderson          8300                 290            8590           8.10
Joshua Huestis                    5675                 970            6645           6.27
Elijah Horton                          400               .......               400           0.42
Jesse Mullinex                       350                   70              420           0.45
Joseph Bayley                       200                   30              230           0.25
John Williams                    13420                 432          13852         12.99
David J. Pell                        7695                 240            7935           7.50
Philip Pell                            6450                 512            6962           6.60
James Pine                           190                .......              190           0.22
Cornelius C. Roosevelt       5515                 300            5815           5.52
Thomas Pell                         380                    35              415           0.44
Rem Rapeljie [sic]                550               2315            2865            2.80
Augustine J.F. Prevost       7634               .........           7634            7.20
Ann Rodman                     1892                    40           1932            1.86
John Palmer                        260                    10             270            0.29
Michael F. Talcut [sic]          300                ........             300            0.32
Jonathan Jewel                   700                    50             750            0.77
          Carried over -                                                                       86.36

Persons not residing
within the Town of Pelham

Samuel Wood                     500                 .......              500            0.53
Philip Rhinelander              200                 ......               200            0.25
Thomson Burtis                  180                 .......              180            0.22
Frederick Guion                2900                 .....               2900          2.81
John Hicks                          150                 ......                150          0.16
                                                                                   $ 3930          3.97
                                                                                  109077      103.83
                                                                               $ 113007       107.80

The above is a true Assessment of the Real and Personal Estates within the Town of Pelham completed by us the Subscribers this 7th day of June in the year 1803.

David J. Pell       )
William Bayley    }  Assessors
Joshua Huestis   )"


Page 02 of 03 of Town of Pelham Tax Assessment Roll
for the Year 1803.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.


"Persons residing in              Real             Personal      Amount     The Tax
the Town of Pelham             Estates          Estates  $          $

                                                                                                         86.36

Frederick Valentine               ........                    60               60          0.07
Peter Bloom                          3516                  300           3816         3.65
George Crawford                11000                  638         11638        10.95
Elias Baddow                            50                    80            130          0.14
Albert Rosevelt [sic]              2600                  100          2700          2.02
John Young                           .......                     20              20          0.03
                                                                     $             109077      103.83"


Page 03 of 03 of Town of Pelham Tax Assessment Roll
for the Year 1803.  NOTE:  Click on Image to Enlarge.
Source:  Ancestry.com:  New York Tax Assessment Rolls
subscription required to access via this link).  NOTE: 
Click on Image to Enlarge.  Transcription Below.


"The Supervisors of the County of Westchester do certify to the Comptroller of the State that the within is a True Coppy [sic] of the Assessment Roll Exhibited to this Board on the first Tuesday of October Last by the assessors of the town of Pelham in the the [sic] said County and we do state to the said Comtroller [sic] that the sum of Sixteen - - - - - - - dollars Eighty - - - - Cents was Directed to be Levied as the proportion of the said town of the Contingent Charges of the County the sum of Sixty - - - Dollars for the support of the poor; the sum of Thirty-one-dollars - - - - - - to defray the necessary charges of the said town and that the warrants for the collection of the said sums have been issued by us and bares [sic] date the second day of Nov. r  1803

Abraham Odell
Jacob Purdy
Thomas [Illegible, but available via research]
Isaac [Illegible, but available via research]
Caleb Tompkins
Philip Pell
Abraham Brown
Ebenezer White
David [Illegible, but available via research]
Isaac Webber
Abijiah [Illegible, but available via research]
[Illegible, but available via research] Ward"

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