I have found a very, very peculiar land transaction in the deeds of Hartford, Windsor County, Vermont, in the year 1785 and would like some ideas to explain it. All I can think of is *tax evasion.* The time is just after the American Revolution and two years before Shays' Rebellion. In general, there is a money crunch. The state governments are demanding that land taxes be paid in specie (gold and siver coin), and there is a terrible shortage of specie, and farmers who cannot pay their taxes in specie are being thrown in jail. With that background... In 1780 Thomas Hazen sells Lot 63 (100 acres) to Rowland Powell 5th. (This is Rowland 5th's first recorded land purchase). In 1784 Rowland Powell 4th, the daddy of the clan (known as Rowland Jr.), sells 100 acres of Lot 59 to son Rowland Powell 5th, keeping 50 acres back for himself. In March, 1785, Rowland 5th sells all 100 acres of Lot 63 to his (much) younger brother Luther Powell. So far, so good. The family is just rearranging the furniture. But now the mystery. On September 18, 1785, Rowland Powell 5th of Hartford, VT sells his 100 acres of Lot 59 to John Bicknell of Windham Co., CT for 179 pounds. Note that John is out of state (and may well be buddies with the Powells from the old days when they lived in Lebanon, CT). OK. Rowland Powell 5th now has no land of his own, though he might still be living on Lot 59. And, being out of state, maybe John Bicknell is out of reach from the Vermont tax man. On October 18, 1785, John Bicknell of Connecticut turns around and sells the 100 acres of Lot 59 back to daddy Rowland Powell 4th for 125 pounds (at a 55-pound loss). Daddy Rowland Powell 4th now has all 150 acres of Lot 59 again. In this musical chairs of land deals, we're right back where we started in 1784, except that Luther has Rowland 5th's Lot 63 land, and Rowland 5th has nothing. Why this one-month land swap with Connecticut (Sept. 18, 1785 to Oct. 18, 1785)? It's not a loan secured by the deed as collateral, or if it is, it's a bad loan, because Mr. Bicknell loses 55 pounds on the deal. And loans normally run for three years or so, not one month (here, one month to the day). I get a feeling that Rowland 5th sold his share in Lot 59 just before his taxes came due -- to evade the taxes. Then maybe had insufficient funds to buy the land back again after the tax man went away. So, daddy Rowland 4th had to clean up the mess and make things square (almost) with Mr. Bicknell. Son Rowland 5th wouldn't buy or sell any land at least for many, many years into the future. He might have moved into a house in a village and just taken up shoemaking, as one guess. Such is one theory. What I need to know is, When (in what month) did the land taxes come due in Windsor County, Vermont, in the year 1785? If the tax man came in late September/early October, this would be very tidy. Lester Powers lesterps@juno.com ________________________________________________________________ GET INTERNET ACCESS FROM JUNO! Juno offers FREE or PREMIUM Internet access for less! Join Juno today! For your FREE software, visit: http://dl.www.juno.com/get/tagj.