[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.

The Pittsburgh district civic frontage

I. The community: Pittsburgh the year of the survey, by E. T. Devine. Pittsburgh: an interpretation of its growth, by R. A. Woods. Coalition of Pittsburgh's civic forces, by A. T. Burns.--II. Civic conditions: Civic improvement possibilities in Pittsburgh, by C. M. Robinson. Thirty-five years of typhoid, by F. E. Wing. The housing of Pittsburgh's workers, by Emily W. Dinwiddie and F. Elisabeth Crowell. Three studies in housing and responsibility: Skunk hollow, by Florence L. Lattimore. Painter's row, Tammany hall, by F. Elisabeth Crowell. The aldermen and their courts, by H. V. Blaxter and A. H. Kerr. The disproportion of taxation in Pittsburgh, by S. M. Harrison.--III. Children and the city: Pittsburgh schools, by Lila Ver P. North. The playgrounds of Pittsburgh, by Beulah Kennard. The public library, by Frances J. Olcott. Pittsburgh as a foster mother, by Florence L. Lattimore.--Appendices.

Queries &c about Colleges, ca. 1798

One leaf containing handwritten research questions regarding the holding of real estate and related taxation.

[Research notebook], 1799

Small paper notebook containing handwritten research notes related to the question of the taxation of the real estate of New England institutions. The first four pages of the booklet contain notes on Thomas Clap's The annals or history of Yale-College,and are followed by a section of notes titled "Memorandum 1799" that contains extracts and figures related to taxation.

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.

Letter from Joseph Willard to Samuel Phillips, 1799 February 18

Four folio-sized pages containing a handwritten letter from President Willard to the President of the Massachusetts Senate, Samuel Phillips, regarding the taxation of College real estate and the history of the College's compromise with the Committee of the town of Cambridge regarding taxation.

Harvard College Lottery Book, 1794-1797

The long hardcover account book contains handwritten records of the Harvard College Lottery in the hand of College Treasurer Ebenezer Storer. The volume begins with a transcription of the Massachusetts General Court June 13, 1794 legislation sanctioning the lottery, and a note that the managers of the lottery gave security bonds to the Corporation. The bulk of the volume records the activities of the four classes of the lottery including lists of the individual tickets returned by the managers Benjamin Austin Jr., George R. Minot, Henry Warren, and John Kneeland, and the accounts of prizes drawn and tickets returned. The volume has a table of contents and there is a note pasted onto the third page calculating the sum raised if all tickets had been sold.

An act for granting to His Majesty the sum of fifty-five thousand pounds, and for striking the same in bills of credit, in the manner herein after directed..., 1764

Contains an act for collection of taxes to pay the debt by establishing a set fee of fifteen shillings per head and household.