Town of Pelham Tax Assessment Rolls, 1799 Through 1803, Reveal Amazing Stories
Home Page of the Historic Pelham Blog.
Order a Copy of "The Haunted History of Pelham, New York"
Order a Copy of "Thomas Pell and the Legend of the Pell Treaty Oak."
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.
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 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.
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] )"
A True Copy
Richard Hatfield )
Sam l Haight } Commissioners of Taxes --
Peter Fleming )"
103605 9986 112111 239.33
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 )"
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"
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 )"
86.36
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"
Labels: 1799, 1800, 1801, 1802, 1803, Assessment, Augustine James Frederick Prevost, David J. Pell, Jesse Mullinex, Joshua Huestis, Property Taxes, Tax Assessment Roll, taxes