Loyalists in Pelham Were Punished with Targeted Taxes in 1784 Following the Revolutionary War

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At the close of the Revolutionary War, Americans were justly angry toward their British oppressors and the so-called "Loyalists" who resided in America and supported Great Britain during the War.  Indeed, among the many manifestations of such anger were the extensive forfeitures of Loyalist lands forced by New York and other states including forfeitures of lands in the Manor of Pelham authorized immediately after the War.  See Thu., Jun. 23, 2016:  Original Record of Forfeiture Sale of Lands of British Loyalists in the Manor of Pelham; Fri., Aug. 03, 2007: Abstract of Sale of Lands of Joshua Pell of Pelham Manor by the Commissioners of Forfeiture in the Southern District of New York State in August, 1784; Wed., Aug. 30, 2006:  1786 Notice Requiring Filing of Creditors' Claims Against Forfeited Estates of Loyalists Including Joshua Pell of the Manor of Pelham.

Another effort to punish those who either supported the British during the War or remained behind British lines and refused to support the American cause was a New York statute enacted over the Governor's veto on May 6, 1784.  Entitled "An Act for raising £100,000, within the several Counties therein mentioned," the statute ostensibly imposed a large tax on southern New York including the Manor of Pelham to be used to reimburse the middle Western and Eastern sections of the State for the burdens and expenses those sections suffered during the War.  

In reality, the statute imposed a tax on residents of parts of southern New York including the Manor of Pelham that were controlled by the British during the War but exempted all residents who fled the region while it was in the control of the British (whether such refugees fled elsewhere in New York or to any other State).  In short, the statute was an effort to tax Loyalists who remained in the region controlled by the British during the War and stayed after the War.  According to a preamble to the statute, the tax purportedly was imposed by consent of those taxed, but as one author has noted "the detailed provisions for collection cast great doubt upon its voluntary character."  Reppy, Alison, The Spectre of Attainder in New York (Part 1), 23 St. John's Law Rev. pp. 1, 37 (Nov. 1948).

The statute provides a fascinating glimpse of the times.  It imposed a £100,000 tax apportioned among the following communities in southern New York:  (1) City and County of New-York (£56,000); (2) County of Suffolk (£10,000); (3) Kings County (£13,000); (4) Queens County (£14,000); (5) County of Richmond (£5,000); and (6) "that Part of the County of Westchester comprised in the Bounds of the Borough and Town of Westchester, the Township of East-Chester, the Yonkers, Manor of Pelham, New-Rochelle, Mamaroneck and Scarsedale [sic]" (£2,000).  The tax applied to the real property and personal property of "all the Freeholders, Residents and Inhabitants" therein.  

Significantly, the statute contained the following exemption:

"Inhabitants of the Southern District, not in the Power of the Enemy during the War, exempted from this Tax.

VII.  And be it further enacted by the Authority aforesaid, That every Person who being an Inhabitant in the Southern District of this State, at the Time of the Invasion thereof by the Troops of the king of Great-Britain, who removed from the said District into any Part of this, or any other of the United States of America, in Consequence of the said Invasion, and whose stated Residence has, from the Time aforesaid until the first Day of March, 1783, been in such Parts of this State, or any other of the United States, not in the Power or Possession of the said Troops, and every other Person whose stated Residence during the late War has been in such Parts of this or any other of the United States, not in the Power or Possession of the said Troops, shall be exempted from paying any Part of the Rate imposed in and by this Act.  That it shall and may be lawful to and for the Assessors, and they are hereby required to omit the Names of such Persons respectively, in forming the Assessment-Rolls directed in and by this Act, to be made by such Assessors."

Source:  Laws of the Legislature of the State of New York, &c. in Force Against the Loyalists, and Affecting the Trade of Great Britain, and British Merchants, and Others Having Property in that State, CHAP. LVIII:  An Act for raising £100,000, within the several Counties therein mentioned.  Passed May the 6th, 1784,  pp. 145-51 (London:  H. Reynell No. 21 Piccadilly, 1786).  

The statute further specified extensive procedures for having assessors determine the value of lands and personal property held by those subject to the tax.  It required the tax to be paid only in gold or silver coin and provided procedures for pursuing and even punishing those who refused, or failed, to pay the tax.  

The statute contains no indication as to why southern Westchester County including the Manor of Pelham (the Town of Pelham was not created by statute until four years later in 1788) was required to pay only two thousand of the one hundred thousand pounds required.  Most likely, however, the amount was comparatively low for southern Westchester including Pelham for at least two reasons.  First, the region was utterly devastated during the Revolutionary War.  It was part of the so-called Neutral Ground that was subject to marauding bands of irregulars known as "Cowboys" and "Skinners" that plundered the region and tormented, tortured, and even murdered its residents.  Little in the way of "wealth" remained.  Secondly, compared to the other more urban counties named by the statute, there were comparatively fewer residents in rural Westchester County to bear a share of the tax.

Nevertheless, the State of New York made its point.  It would continue to take its pound of flesh from Loyalists and others who failed to support the American cause during the War for Independence.

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The text of the statute on which today's Historic Pelham article is based appears immediately below, followed by a citation and link to its source.

"CHAP. LVIII.

An Act for raising £100,000, within the several Counties therein mentioned.  Passed May the 6th, 1784.

Preamble.  Reciting that heavy Burthens have been sustained by Part of the State, in Support of the War.

WHEREAS the several Counties in the middle Western and Eastern Districts of this State, and a Part of the County of Westchester have sustained many and heavy Burthens and Expences, in prosecuting the late War between these States and the King of Great-Britain.

And who ought to bear Part of Expenses

And whereas it is just and equitable, that all who participate in the Blessings derived from the Freedom and Independence which this State now happily enjoys, should contribute in the Burthens and Expenses whereby the same was obtained.

£100,000, deemed a Compensation for the Southern District.

And whereas the Citizens of the Southern District of this State, impressed with a just Sense of the Exertions and Sufferings of their Brethren in the other Districts, have by their Representatives declared their Readiness to afford a Testimonial of the Sense they have of the Exertions and Sufferings aforesaid, and it being conceived by this Legislature, that, if the Sum of One Hundred Thousand Pounds should be raised in the said Southern District, it would be such a Compensation to the other Districts as would prove satisfactory to the Citizens thereof, and that no future Compensation would be required from the Southern District:  And it being the Intention of this Legislature, that on all future Occasions where Burthens are to be borne by the Citizens of this State, each County shall be charged with a Proportion according to the relative Value of such County to the Whole.

Quota of different Counties in said District.

I.  Be it enacted by the People of the State of New-York, represented in Senate and Assembly, and it is hereby enacted by the Authority of the same, That there shall be raised within the City and County of New-York, the Counties of Suffolk, Kings, Queens, and Richmond, and that Part of Westchester County herein after described, the Sum of One Hundred Thousand Pounds; that the Quota of the City and County of New-York of the said Sum, shall be Fifty-six Thousand Pounds; the Quota of the County of Suffolk, Ten Thousand Pounds; the Quota of Kings County, Thirteen Thousand Pounds; the Quota of Queens County, Fourteen Thousand Pounds; the Quota of the County of Richmond, Five Thousand Pounds; and the Quota of that Part of the County of Westchester comprised in the Bounds of the Borough and Town of Westchester, the Township of East-Chester, the Yonkers, Manor of Pelham, New-Rochelle, Mamaroneck and Scarsedale, shall be Two Thousand Pounds.

How an Account of Inhabitants Estates to be taken.

II.  And be it further enacted by the Authority aforesaid, That the Mayor, Recorder and Aldermen, of the City and County of New-York, or the major Part of them for the Time being, shall meet and assemble at the City-Hall of the said City, within ten Days after the passing of this Act, and then and there issue their Warrants to the several Assessors of the said City and County, 

When and how to be assessed.

to take a true and exact Account of all the Estates real and personal of all the Freeholders, Residents and Inhabitants, within the several Wards of the said City and County (and liable to be assessed by this Act) for which they at the Time of issuing such Warrants shall be Assessor or Assessors, and true, equal, and impartial Assessments to make, and at such Day to be therein prefixed, no more than fifteen Days after the Time of issuing such Warrants, to the said Mayor, Recorder and Aldermen, or the major Part of them to exhibit:  

Assessments being made, how Warrants to be issued to Collectors, and Monies collected.

And when the said Assessments shall, by the said Assessors, be compleated, and a full Account of the same, made and cast up according to the pound Value of the Estates of Persons, by this Act liable to be assessed, then the said Mayor, Recorder, and Aldermen, or the major Part of them, shall issue their Warrants to the several and respective Collectors in the City and County (within fifteen Days after the Day on which such Assessments to be laid by the Assessors of the respective Wards as aforesaid shall have been exhibited) to collect the Monies so assessed, 

And paid to the Treasurer, by 1st of August next.

and pay the same from Time to Time to the Treasurer of this State never retaining in the Hands of any such Collector, more than the Sum of Five Hundred Pounds, and so that the Whole of the Monies to be raised in the said City and County, be paid to the said Treasurer of this State, on or before the first Day of August next.

Assessors to take an Oath before they proceed to assess.

III.  And be it further enacted by the Authority aforesaid, That each of the Assessors of the said City and County of New-York, shall, before he enters on the Performance of the Duties required of him by this Act, take an Oath before the said Mayor, Recorder, and Aldermen, or the major Part of them, in the Words following, viz.

Form of such Oath.

'I ________ do solemnly swear and declare, that I will well, truly, equally, and impartially, in due Proportion, according to the best of my Skill, Knowledge, and Understanding, assess and rate the Freeholders, Residents, and Inhabitants of the Ward for which I am Assessor, who are liable to be rated and assessed in Pursuance of the Law, entitled, "An Act for the raising the Sum of One Hundred Thousand Pounds within the several Counties therein mentioned, agreeable to the Directions of the said Law.'  

To be taken before Mayor, Recorder, &c.

Which Oath the said Mayor, Recorder, and Aldermen, or the major Part of them are hereby empowered, required, and directed to administer.

Gold and Silver only to be taken in Payment, and on Refusal to pay it, to levy by Distress, &c.

V.  And be it further enacted by the Authority aforesaid, That Gold and Silver Coins only shall be received in Payment for the said Rate.  --  That if any of the Persons so rated, shall neglect or refuse to pay the Rate imposed on them, the Collector shall levy the same by Distress and Sale of the Goods and Chattels of the Persons so refusing or neglecting; that where Distress and Sale shall be made in either of the Cafes above-mentioned, the Overplus, after deducting the Charges of such Distress and Sale, shall have been made -- 

For Want of Goods, to commence a Suit, before a Justice of Peace,

That for Want of Goods and Chattels whereon to levy the Rate, the Collector shall be, and is hereby authorised and required to commence a Suit in his own Name, before any Justice of the Peace of the County, and the Justice or Jury shall give a Verdict and Judgment for the Amount of the Sum at which the Defendant shall be so taxed, with Costs, upon the Rate Lists being duly proved to have been signed by the Supervisor or Supervisors or Justice; which is hereby declared to be conclusive Evidence to entitle the Plaintiff to recover;

Whole Authority is extended to all such Actions, &c.

and the Authority and Jurisdiction of such Justice is hereby extended to such Actions, notwithstanding the Sum to be sued for shall exceed the Sum of Ten Pounds:  And it shall an may be lawful to and for the Justice giving Judgment as aforesaid, and he is hereby strictly enjoined and required, to award Execution forthwith after such Judgment, and former Law to the Contrary in any Wise notwithstanding,

And direct a Return, &c.

therein directing the Officer to make Return of such Execution within ten Days from the Date of the said Execution, and to pay the Amount of the Rate to be paid by the Person against whom such Execution shall have been awarded, to the Collector who sued for the same, within fifteen Days from the Date of such Execution; or if the Person is committed to the Custody of the Sheriff, or cannot be found, to give such Collector a Certificate thereof, which Certificate shall be, by the said Collector, delivered to the Treasurer of the County, and who is hereby directed to credit the said Collector for the Amount of the Rate mentioned in such Certificate -- 

Collectors Allowance for collecting Rates.

That the Collectors shall be allowed, and are hereby authorised to retain in their Hands, out of the Rates by them collected, Four-pence in the Pound, for their Services in the Execution of this Act, except in the City and County of New-York, where the Collectors respectively shall only retain Two-pence in the Pound -- That the County Treasurer shall pay the Monies they shall respectively from Time to Time receive from the Collectors into the Treasury of this State, within fifteen Days next after the Days and Times in which the Collectors, by this Act, are directed and required to pay the same into the County Treasury -- 

And retain 8s. for every 100l.

That the several County Treasurers shall be allowed and are hereby authorised to retain in their Hands, out of the Monies they shall respectively receive from the Collectors, a Commission of Eight Shillings for every Hundred Pounds, for their Services in receiving the said Monies, and paying the same into the Treasury of this State.

Inhabitants of the Southern District, not in the Power of the Enemy during the War, exempted from this Tax.

VII.  And be it further enacted by the Authority aforesaid, That every Person who being an Inhabitant in the Southern District of this State, at the Time of the Invasion thereof by the Troops of the king of Great-Britain, who removed from the said District into any Part of this, or any other of the United States of America, in Consequence of the said Invasion, and whose stated Residence has, from the Time aforesaid until the first Day of March, 1783, been in such Parts of this State, or any other of the United States, not in the Power or Possession of the said Troops, and every other Person whose stated Residence during the late War has been in such Parts of this or any other of the United States, not in the Power or Possession of the said Troops, shall be exempted from paying any Part of the Rate imposed in and by this Act.  That it shall and may be lawful to and for the Assessors, and they are hereby required to omit the Names of such Persons respectively, in forming the Assessment-Rolls directed in and by this Act, to be made by such Assessors.

Assessors may summon any Persons before them, to examine them on Oath relative to Personal Property.

XXI.  And be it further enacted by the Authority aforesaid, That the Assessors or a Majority of them may, by Writing under their Hands, summon any Person actually resident within the City, Town, Manor, District, or Precinct, to appear before them at such Time and such Place within the City, Town, Manor, District, or Precinct, respectively, as they may think proper, to be examined on Oath (or if of the People called Quakers) on Affirmation, which Oath or Affirmation the Assessors, or a Majority of them, are hereby authorised to administer, touching the Value or Amount of any personal Estate; 

On Refusal to appear, such Persons to forfeit 5l. for each Offence.

and if the Person so to be Summoned, shall not, upon being served with such Summons, appear before the Assessors, or appearing, shall refuse to answer to Interrogatories upon Oath (or if of the people called Quakers) on Affirmation, touching the Value or Amount of the personal Estate or any person or Persons within such City, Town, Manor, District, or Precinct, the Person or Persons so offending, shall, for every such Offence, forfeit the Sum of Five Pounds, to be recovered with Costs in an Action of Debt, in the Name of the Treasurer of the County; and when recovered, paid in like Manner as last aforesaid, so as the person to be summoned, shall not be compelled to answer to any Interrogatories touching the Value or Amount of his or her Property.

Proviso.  By the 7th Section of an Act of the 26th November, 1784, all legal Remedy against any Collector barr'd.

Provided always, That no such Evidence shall be conclusive for forming any Assessment, but that the Assessors shall be at Liberty to determine the actual Value of such personal Property as aforesaid, by such Evidence as aforesaid, or any other Means, which in their Judgment, may be deemed most proper for estimating such actual Value.

Lands vested in the State, not to be taxed, i.e. the forfeited Lands

XXVI.  And be it further enacted by the Authority aforesaid, That any Lands vested in the People of this State, as Sovereign thereof, shall not be subject to be rated by Virtue of this Act."

Source:  Laws of the Legislature of the State of New York, &c. in Force Against the Loyalists, and Affecting the Trade of Great Britain, and British Merchants, and Others Having Property in that State, CHAP. LVIII:  An Act for raising £100,000, within the several Counties therein mentioned.  Passed May the 6th, 1784,  pp. 145-51 (London:  H. Reynell No. 21 Piccadilly, 1786).  

Archive of the Historic Pelham Web Site.
Home Page of the Historic Pelham Blog.
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