Abstract of the Town Accounts of the Town of Pelham in 1876

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What can we learn from a review of an abstract of the 1876 town accounts of the Town of Pelham published in 1877?  Plenty, as it turns out.  

On February 23, 1877, the Eastern State Journal of White Plains published abstracts of the 1876 town accounts of various Westchester towns including Pelham on its front page.  Though the abstracts are brief, they provide a wealth of information that I am summarizing below.

Town Officials of the Town of Pelham During 1876

Town Supervisor:  James Hyatt
Town Clerk:  Ethan W. Waterhouse
Assessor:  N. W. Abbott
Assessor:  James W. Roosevelt
Assessor:  E. A. Patterson
Town Counsel:  Joseph S. Wood
Excise Commissioner:  William H. Sparks, Jr.
Excise Commissioner:  Thomas Martin
Justice of the Peace:  William H. Sparks
Justice of the Peace:  Joseph Lyon
Justice of the Peace:  Thomas Peressoni
Justice of the Peace:  David Carll
Constable:  John N. Munson
Constable:  Joseph H. Glazier
Constable:  James Anderson
Constable:  James E. Ketchum
Constable:  Charles Golding
Constable:  Charles C. McClellan
Town Auditor:  Samuel P. Billar
Town Auditor:  John Hewitt
Commissioner of Highways:  Thomas Hewitt
Commissioner of Highways:  David Lyon
Commissioner of Highways:  Elisha Booth
Inspector of Election:  Thomas Martin
Clerk of Election:  John F. Adams
Poormaster:  William N. Hazier
Poormaster:  Jacob Heiser

Notable among the information above is the fact that in 1876, the entire Town of Pelham with a population of about 2,000 people and covering an area much larger than today's Town of Pelham had only a part-time constable force of up to six persons.  In addition, by law the Town was responsible for the care of paupers and, thus, had up to two poormasters charged with the task.  Finally, the Town Supervisor was James Hyatt, about whom I have written before.  See Mon., Jan. 05, 2009:  Brief Biography of James Hyatt, Town Clerk and Town Supervisor of Pelham in 19th Century.

The abstract of Town accounts indicates that in 1876, the Town of Pelham collected $1,390.92 in school taxes from its residents to fund its tiny public school system.  

The appropriations authorized by the Town of Pelham in 1876 likewise are interesting.  At the time, the Town was responsible for the Pelham Bridge over the mouth of the Hutchinson River.  Thus, the Town appropriated $300 to pay a bridgekeeper who was responsible for opening and closing the drawbridge to permit the passage of ships up and down the creek.  

Additionally, the list of appropriations suggests that the construction of some or all of Pelhamdale Avenue was completed in 1876, as was First Avenue and River Avenue in Pelhamville.  Additionally, the data appears to confirm that Fordham Street on City Island was, indeed, named after John O. Fordham.    

The Town of Pelham in 1868 Before the Creation of

Pelham Bay Park. Source: Beers, F.W., Atlas of New York

and Vicinity from Actual Surveys By and Under the

Direction of F.W. Beers, Assisted By A.B. Prindle &

Others, pg. 35 (NY, NY: Beers, Ellis & Soule, 1868)

(Detail from Page 35 Map Entitled "Town of Pelham,

Westchester Co., N.Y. (With) City Island").

NOTE: Click Image to Enlarge.

*          *          *          *          *

Below is the abstract of town accounts of the Town of Pelham in 1876.  The abstract is followed by a citation and link to its source.  

"ABSTRACT OF TOWN ACCOUNTS -- 1876
-----
PELHAM.

Abstract of Accounts audited by the Board of Town Auditors of the town of Pelham at their annual session, November 9, 10, and 15, 1876:

Bills of –		Claimed.	Allowed.
E.W. Waterhouse, town clerk	……………..	$205.36	$305.36
William H. Sparks, Jr., excise commissioner	……………..	60.00	60.00
Thomas Martin, do	……………..	36.00	36.00
John F. Adams, clerk of election	……………..	10.50	6.50
William N. Hazier, poormaster	……………..	45.50	45.50
Joseph Lyon justice of the peace	……………..	30.00	30.00
John N. Munson, constable	……………..	30.00	30.00
Thomas Peressoni, justice of the peace	……………..	135.00	135.00
Thomas Hewitt, commissioner of highways	……………..	200.00	200.00
David Lyon, do	……………..	208.00	208.00
David Lyon, do	……………..	36.00	36.00
N. W. Abbott, assessor	……………..	45.00	45.00
James W. Roosevelt, do	……………..	65.00	65.00
E. A. Patterson, do	……………..	45.00	45.00
James Hyatt, supervisor	……………..	322.45	322.45
Thomas Hewitt, commissioner of highways	……………..	62.00	62.00
William H. Sparks, justice of the peace	……………..	202.50	202.50
Joseph H. Glazier, constable	……………..	31.50	31.50
James Anderson, do	……………..	3.00	3.00
John O. Fordham, opening Fordham street, City Island	……………..	30.00	30.00
James E. Ketchum, constable	……………..	26.75	26.75
Thomas Martin, inspector of election	……………..	10.00	6.00
Charles Golding, constable	……………..	6.00	6.00
Joseph S. Wood, counsel	……………..	10.00	10.00
Chronicle, printing for the board of excise	……………..	15.00	15.00
Charles C. McClellan, constable	……………..	14.88	14.88
John R. Boulle, stove-pipe for town hall	……………..	11.31	11.31
John Leviness, horses and carriages for town officers	……………..	60.00	60.00
Jacob Heiser, poormaster	……………..	41.00	41.00
Elisha Booth, commissioner of highways	……………..	72.00	72.00
Robert H. Scott	……………..	6.00	6.00
David Carll, justice of the peace	……………..	33.00	33.00
David Carll, supplies	……………..	14.14	14.14
Samuel P. Billar, town auditor	……………..	5.00	5.00
John Hewitt, do	……………..	15.00	15.00
Totals	……………..	2,307.37	2,209.37

Pelham, November 15, 1876.
LEWIS K. OSBORN,
SAMUEL P. BILLAR.
JOHN HEWITT,
Town Auditors.

State tax	…………….	$2,457.25
County tax	…………….	3,451.09
School tax	…………….	1,390.92
School commissioner’s extra compensation and traveling expenses	…………….	26.07
Total	…………….	7,325.33

APPROPRIATIONS.

To pay salary of keeper of City Island bridge	……………...	300.00
To repair bridge and culvert on road from Hutchinson river to Third street	……………...	300.00
To pay principal Winyah avenue bonds, 6 to 11 inclusive	……………...	3,000.00
To pay principal East Chester creek bonds, 1 to 4 inclusive	……………...	2,000.00
To pay interest on town bonds	……………...	4,440.00
To build culvert on Pelhamdale avenue	……………...	100.00
For general road purposes	……………...	1,750.00
To repair road from Bartow to Prospect Hill	……………...	200.00
To repair road in front of estate of P. Roger’s	……………...	100.00
To complete First Avenue, Pelhamdale	……………...	300.00
To repair bridge on Hutchinson river	……………...	350.00
To repair culvert between M. Meyer’s and Hargon’s	……………...	250.00
To repair road from Pelham road to City Island bridge	……………...	200.00
To remove obstructions and repair town dock, City Island	……………...	250.00
To complete River avenue, Pelham	……………...	100.00
To grade Second avenue between Third and Fourth streets	……………...	100.00
To build bulkhead at the foot of Ditmar street, City Island	……………...	500.00
To pay for lots bid off to town	……………...	264.09
To pay audited town bills	……………...	2,299.37
To repair and alter bridge over Hutchinson river	……………...	200.00
To build retaining walls on road from Woolf’s lane to Hutchinson river	……………...	300.00
For improvement of East Chester creek	……………...	29.68
To pay principal, interest, and fees of first bounty loan	……………...	2,556.52
Total	……………...	27,219.99
Returned school tax, district No. 2	……………...	97.20
Rejected tax (amount not specified)	……………...	-----
Returned school taxes, district No. 1 (amount not specified)	……………...	-----"

Source:  ABSTRACT OF TOWN ACCOUNTS -- 1876 -- PELHAM, Eastern State Journal [White Plains, NY], Feb. 23, 1877, p. 1, col. 2.  

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Abstracts of Audited 1884 Town Accounts for Pelham, New York Published in 1885

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The abstract of town accounts for the Town of Pelham in 1884 sheds interesting light on the day-to-day issues that faced the tiny little town.  Clearly a number of interesting issues faced the tiny town.

Perhaps the most interesting aspect of the abstract is the fact that so much in the way of town resources was spent on legal matters, attorneys, and the satisfaction of judgments against the Town.  There appear to have been two judgments entered against the town in favor of Edward L. Studwell totaling $881.78.  Additionally, attorneys representing the town were paid $1,383.07.  Thus, legal matters seem to have consumed $2,264.85 (the equivalent of $58,639.30 in 2014 dollars) -- about 19.82% of the total of town funds appropriated for the year 1884.  

In addition, it is clear that maintenance of the town's unpaved roads also was a difficult and expensive issue for the taxpayers.  Taxpayers also funded local care for the poor of the town including the funding of a poormaster as well as medical assistance for the poor.   

Today's posting to the Historic Pelham Blog transcribes the published abstract of the 1884 audited town accounts of the Town of Pelham, published in 1885.

Map of Town of Pelham with Inset of City Island, 1868.

Source: Beers, F.W., Atlas of New York and Vicinity, p. 35 

(NY, NY: Beers, Ellis & Soule, 1868).

"ABSTRACT OF TOWN ACCOUNTS.

I hereby certify that the following are true and correct copies of the abstracts of the audited town bills of the several towns in the Second Assembly District of the county of Westchester presented to the Supervisors of said towns to the Board of Supervisors of said county, at its annual session for the year 1884:

Dated White Plains, Jan. 22, 1885.

CHARLES E. JOHNSON, Clerk.
-----

PELHAM.

Abstract of Accounts audited by the Board of Town Auditors of the town of Pelham, at their Annual Session, November 6, 10, 17, 20, 1884.

Claimant and Services.
Claimed.
Allowed.

Thomas McCrosson, salary as health officer
$130.00
$150.00 

Thomas McCrosson, for medical attendance, by order of poormaster
10.00
10.00

Wm. N. Baxter, overseer of the poor
50.00
........

Valentine B. Hall, constable
24.65
22.05

Alberto Ulmer, poll clerk
6.50
6.50

R. Vickery, carriage hire
5.00
5.00

R. Vickery, do.
36.00
36.00

W. S. Bertine, commissioner of excise
30.00
30.00

Charles Merritt, do. 
36.00
36.00

Fred. Vickery, carriage hire
3.00
3.00

Fred. Vickery, commissioner of highways
47.00
47.00

Wm. Munson, inspector of election
6.00
6.00

John G. Spies, interpreter
5.00
5.00

Daniel S. Pell, poll clerk
6.25
6.25

James Anderson, constable
68.60
61.00

Burton & Watson, for lumber for pound
30.89
30.89

E. A. Patterson, justice of the peace
42.75
42.75

Joseph B. Horton, member of board of health
12.00
12.00

Wm. Barry, commissioner of highways
50.59
50.59

Judgment in favor of Edward L. Studwell (assigned to C. E. Galis & Co.)
413.07
413.07

John Case, assessor
66.00
66.00

James Hyatt, supervisor
199.50
199.50

James D. Bell, ex-town clerk
169.29
153.09

Samuel T. Graham, town clerk
214.55
187.56

John N. Munson, constable
13.75
10.75

Bowne & Co., stationers
50.85
50.85

Chronicle, printing, Joseph S. Wood, proprietor
13.50
13.50

Dudley R. Horton, as counsel 
471.50
471.50

Grenzebach & Carpenter, for lumber
879.09
879.09

Mrs. Josephine Leviness, by order of poormaster
6.75
6.75

James B. Prout, commissioner of excise
9.00
6.00

Chas. Baxter, work and material

101.70
101.70

Chas. Baxter, assessor
76.00
70.00

Chas. Baxter, work and material
524.83
501.83

Chas. Bell, inspector of election
6.00
6.00

James F. Horton, assessor
76.00
76.00

Wm. Cockran, commissioner of highways
109.74
109.74

Edward Kelly, constable
13.75
12.85

W. R. Lamberton, town counsel
75.00
75.00

W. H. Carll, clerk of the court
2.00
2.00

David Carll, material for bridge 
33.15
33.15

Thomas Martin, justice of the peace
106.25
106.25

Wm. P. Cook, inspector of elections 
12.12
12.12

Wm. N. Baxter, overseer of the poor 
20.00
20.00

James H. Smith, printing
59.50
59.50

W. W. Waterhouse, commissioner of excise
36.00
36.00

I. S. Kinsey, work on town dock
39.00
39.00

Mt. Vernon Argus, for printing
41.00
41.00

Thomas McCrosson, medical attendance on poor
6.00
6.00

C. F. Heywood, medical attendance on poor
60.00
60.00

M. Hogan, justice of the peace
36.80
36.80

Jerome Bell, do.
57.40
57.40

M. J. Keogh, for legal services
219.07
219.07

M. J. Keogh, do.
78.00
78.00

M. J. Keogh, do.
160.50
160.50

M. J. Keogh, do.
250.00
250.00

M. J. Keogh, do.
50.00
50.00

M. J. Keogh, do.
38.00
38.00

M. J. Keogh, do.
50.00
50.00

M. J. Keogh, do.
66.00
66.00

Edgar Studwell, judgment (assigned to D. W. Pollock)
488.71
488.71

[Total Claimed]  $6,032.14
[Total Allowed]  $5,862.25

We, the undersigned, Board of Town Auditors of the town of Pelham, do hereby certify that the foregoing is a true and correct statement of bills against the town of Pelham, audited and allowed by us for the year 1884.

THOMAS MARTIN,
JEROME BELL,
E. A. PATTERSON, 
MICHAEL HOGAN, 

Justices of the Peace.

SAMUEL T. GRAHAM, Town Clerk.

I hereby certify that the foregoing is a true copy of the abstract of town accounts audited by the Board of Town Officers of the town of Pelham, on file in my office.

SAMUEL T. GRAHAM, Town Clerk.

TAXES.

State tax.....................$2,404.53
School tax..................  1,574.40
County tax.................   4,981.55
School Commissioner.      18.68

[Total Taxes]                8,979.16

APPROPRIATIONS.

To pay audited town bills
$5,862.25

To pay principal of City Island bridge bonds
2,000.00

To pay interest on town bonds
1,156.92

To repair culvert on Pelhamville avenue
25.00

To repair and grade Pelham lane
50.00

To repair and grade Pelham road
50.00

To repair and grade Boston turnpike
100.00

To balance due for repairing Pelhamdale avenue
58.00

To balance due for repairing Wolff lane
85.00

To balance due for repairing Old Boston road
75.00

To balance due for repairing 5th avenue, Pelhamville
67.00

To balance due for repairing 4th street, Pelhamville
65.00

To balance due for repairing City Island road
135.00

To balance due for repairing Shore road 
95.00

To balance due for repairing Pelham lane
125.00

To balance due for repairing culvert, Pelham lane
10.00

To balance due for repairing Boston turnpike
125.00

To balance due for Main street
265.00

To balance due for repairing culvert, Fordham avenue
50.00

To balance due for planking City Island bridge
65.00

For repairing and grading Main street
280.00

For grading Fordham avenue, west of Main street
100.00

For repairing and grading City Island road
360.00

For repairing and grading Wolff's lane
100.00

For grading and repairing Old Boston road
50.00

For grading and repairing 1st avenue, Pelhamville
30.00

[TOTAL APPROPRIATIONS]  $11,424.17"

Source:  ABSTRACT OF TOWN ACCOUNTS, Eastern State Journal [White Plains, NY], pr. 17, 1885, Supplement to Eastern State Journal, p. Supp. 2, col. 4.  

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