I'm in the process of transcribing some tax records from Merrimack NH for 1778. One of the lists is a kind of inventory of taxable property. The column headings are: Name, poles, orchard, arable, pasture, slaves, cash, faculty, oxen, cows, 3 yr old, 2 yr old and 1 yr old. Does anyone know what 3, 2 and 1 year old mean. It seams like the only animals left would be horses but quite a few of the listed people have more than 5. This would seem to be a lot of horses. Any ideas appreciated. By the way, for those who are coming to NH to do research. The tax lists for NH towns are very detailed. The one I'm looking at consists of the inventory mentioned above, State Tax lists (divided by constables that collected the tax), highway lists, town, county and ministers tax list and a final accounting of taxes collected and dispersed. A lot of general information can be dug out on individuals and about the town. And the town clerks office that I have delt with was very helpful. I ended up copying from the original town records. Sometimes it scared me to be handling them. Steve