Accounting notes related to rent and the Middle Street School, 1798-1802

One leaf containing handwritten financial notes related to the closing of the Middle Street School and subsequent rent payments.

B. Miscellaneous accounting statements, 1781-1819

This subseries contains five one-page account statements consisting of "Col. Marshall's Account" for 1781 to 1790; washing charges in 1800; payments in 1807 and 1808 to "Mrs. C."; credits and debits for 1812-1813; and a statement of money received from the Pemberton Fund between 1812 and 1819.

[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 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.

[Taxation research notes, 1799]

Folded leaf containing handwritten notes and figures related to tax acts, including a section of notes related to the use of "Sevill, Pillar, or Mexico" foreign silver coins. A section of the text is written in very faded pencil.

[Taxation research notes, 1794]

One leaf containing a handwritten incomplete text arguing for the creation of tables containing financial data found in government records and account books, as a means of comparing the value of real estate, silver, and salaries, in part to "ascertain how much of the present expense of supporting a family is to be attributed to the present mode of living." The page has the remnants of a red wax seal.

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.

No. 12 Copy of Statement of Committee of Cambridge, [1799]

One folio-sized leaf containing a handwritten copy of a transcribed extract from the Charter of 1650 regarding property tax exemption, and followed with accounting figures related to rents and valuations of College properties. The verso has a handwritten paragraph on the unconstitutionality of the taxation practices towards the College.