[Notes regarding academic taxation exemptions], ca. 1798

One-leaf folio-sized set of handwritten notes and extracts regarding New England academic institutions that received tax exemptions.

Sundry extracts on the subject of the taxation of College &c., ca. 1798-1801

Notebook with brown paper cover containing handwritten extracts from the charters and related legislation of New England academic, charitable, and commercial institutions regarding their ability to hold real estate and related tax exemptions. Most of the listed documents are dated in the 1780s and 1790s. The notebook also contains extracts from "Argument in the case of Poor's rate, charged on the College of Christ & Emmanuel in the University of Cambridge 1768." The item title is transcribed from a handwritten inscription on the back cover.

[Questions about real estate, 1799]

One leaf containing handwritten research questions regarding the holding of real estate and related tax exemptions, the College charters and temporary orders, and the tutors of the College.

[Questions about taxation, 1799]

One leaf containing handwritten research questions regarding the taxation of the College and tax exemptions offered to ministers. The paper was originally folded in three sections and a portion of the third section is missing.

Memorial of the President and Fellows of Harvard College to the General Court for the enlargement of their power to hold real estate. Copy, [1797 July 15]

Four folio-sized leaves containing a handwritten copy of a petition to the Massachusetts General Court from the Harvard Corporation requesting the College's amount of tax exempt real estate be enlarged.

Extract from legislation passed 1799 February 7

One fragment of a leaf containing a handwritten extract from unidentified legislation stipulating that a section of the bill "should not be so construed as to exempt" the real estate of the College or its officers from payment of local taxes beyond that exempted in the Charter of 1650 and the state Constitution. The text includes the note, "passed 7 Feb'y --99" and presumably refers to the bill referenced in President Willard's letter to Samuel Phillips that "passed the House, and is now before the Senate." The section did not become part of the tax law.

First Draught of substitute, [1799 February]

One folio-sized leaf containing a handwritten draft of the substitute clause providing Cambridge a year to provide evidence that Harvard exceeded £500 in real estate income. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

Substitute, [1799 February]

Fragment of paper containing a handwritten copy of the substitute clause. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

New Draught of a Bill, [1799]

One folio-sized leaf containing a handwritten draft of a bill section regarding the College's amount of tax-exempt real estate income, with the income values left blank.

Queries, [1798 June]

One octavo-sized leaf containing handwritten questions in the hand of Professor Pearson regarding the taxation of real estate in Cambridge. A note on the document verso: "Allen 2nd June 11th 1798" indicates Pearson used a student's assignment paper and the date suggests the queries may have been created in preparation for the June 20, 1798 meeting with the Committee of the Town of Cambridge.

[Yearly account statement from 1785 to 1799 January]

One folio-sized leaf containing a handwritten unidentified statement with calculations by year between June 1785 through January 1799. The entries include a yearly figure and "deduct" amounts, and amounts include cents suggesting the figures represent income or repair amounts, as opposed to rents.

A Catalogue of estates in Cambridge belonging to Harvard College, 1799 January 11

Two folio-sized leaves containing a handwritten list of Cambridge real estate belonging to Harvard and the amount of related rents, signed by President Willard.

No. 1 Acct. of Estate belonging to Harvard College January 1799

Two folio-sized leaves containing a one-page handwritten list and description of the College real estate.

No. 2 College Funds, 1799

One folio-sized leaf containing a handwritten accounting statement of the appropriated and unappropriated income from the Charles River and West Boston bridges and real estate of the College.

No. 2 Extract from the Charter of 1650, [1799]

Two octavo-sized leaves containing a one-page handwritten copy of the section of the Charter of 1650 providing tax exemptions to Harvard College officers. The transcription is signed as a "True copy" by President Willard.