Ken Egolf very kindly put me onto this reference: http://ftp.rootsweb.com/pub/usgenweb/pa/union/history/lynn/l001040.txt Union County PA: History: Annals of the Buffalo Valley by John Blair Lynn: Pages 1 thru 40 Contributed for use in USGenWeb by Tony Rebuck On page 27 we have the following ---<<< On the 3d of February, the commissioners of the officers of the first and second battalions met at the Governor's, and obtained an order allowing them to take up twenty-four thousand acres, to be divided among them in distinct surveys, on the waters of the West Brand of the Susquehanna, each three hundred acres to be seated with a family within two years from the time of survey, paying £5 sterling per hundred, and one penny per acre, &c. >>>>>>>>>> Apparently a tract of 300 acres per family was common. The cost of the 300 acres would be £15 sterling-- what does the phrase >> one penny per acre>> mean? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ The above refers to land in Buffalo Valley - now Penn Township, Snyder County, but then in Cumberland County. We have an ancestor who bought land there - probably soon after a land office was opened in 1768 (after the first settlers were killed in and Indian raid - 1755.) Again from Ken Egolf: Tax Lists - Cumberland County -1768-1768-1770 by Merri Lou Scribner Schaumann Michael Egulph (we assume Egolf) listed on Penns Rates - tax list for 1770. 300 L on Middle Creek. Nelson Sulouff was kind enough to offer this comment regarding the wording on the above tax list: <<<The amount "300 £" on the 1770 tax list would have been his evaluation, i.e., his taxable amount, not the amount of the tax he had to pay.>> But that does not conform to the £15 sterling I estimated based on the statement in the John Blair Lynn history. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ And another reference from Ken -- <<<<<<<<<<<<<<<<<< ITEM #49057 June 20, 1771 The Pennsylvania Gazette SUPPLEMENT to the PENNSYLVANIA GAZETTE. No. 2217. WHEREAS ......... ....the following tracts of located unimproved lands, or such part as will be sufficient to answer the said taxes, and all charges accruing by reason of the non-payment thereof, to the highest bidder. The sale to begin at 10 in the forenoon, and continue from day to day until all are sold. Given under our hands, this 27th day of May, 1771. JAMES DUNLOP, WILLIAM MILLER, WILLIAM CLARK, Commissioners........... 300 acres in Middle Creek, in Penn, belonging to Michael Egulf, 2 5 0 >>>>>>>>>>>>>>>>>>>>> from this it would seem that the 300 L may refer to the size of the property - probably 300 acres. But if so what did the L signify? And how much were the taxes? The text of ITEM #49057 the order to sell the property referees to <<several undermentioned sums>> that is the 2 5 0 apparently the back taxes owed by Michael Egolf. I guessed that might be £2 5 shillings 0 pence. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ I would appreciate your comments: what does the phrase >> one penny per acre>> mean? what about 300 L on Middle Creek? evaluation or acreage? and the 2 5 0 - no doubt the back tax but what units? Regards Hal