As you can see from all of our responses, different counties (and different) eras applied these terms in slightly different ways. One of the best descriptions of tax terms comes from the Chester County Archives Web site. From my experience, it seems that Chester County applied the terms in the same manner as Lancaster County (its next-door neighbor). Here goes: 18th-Century Tax Records With very few exceptions, Chester County Archives (CCA) has all of the surviving 18th century Chester County tax records. Records are extant for 1715, 1718-1740, 1747-1800 (bulk dates – there are years within these time spans for which tax records have not survived or taxes were not collected). All 18th-century records held by CCA were microfilmed by the Pennsylvania Historical and Museum Commission. They are arranged in three series, designated by the letter "C" for County, "P" for Provincial, and "S" for State. Each tax is labeled with specific information as to statute, the date ordered, and the dates of returns and appeals. A complete set of this film is available at the Chester County Historical Society Library (CCHS) and at CCA. Access to the original records is limited as they are fragile. For ease of use, photocopies of the following taxes are available in the CCA reading room: 1715, 1718-1732 (all extant records within time span), 1765, 1767, 1780, 1783, 1796, 1799, 1802. The taxation process generated three types of tax records: return of taxables (list of names with taxable property, no value assigned) assessment (list of names with taxable property with values) rates (list of names with amount of tax – there may be a second set of adjusted rates drawn up after appeals) All pre-1765 tax records at CCA are rates, with the exception of a 1726 return for Thornbury. CCA also has photocopies of rates for 1693 and 1696 and the return for 1760 (originals at the Historical Society of Pennsylvania). There are four categories of taxables: landholder – held land by lease or deed (PA taxed the occupant) inmate – married or widowed, landless (contract labor) freeman – single, free man at least 21 years of age (as of 1718). Had to be out of servitude or apprenticeship at least 6 months at time of tax. Taxation of freemen was inconsistent. It appears that before 1755 single men living with their parents were not taxed. nonresident landowner – owner of unseated (unoccupied) land In practice, the very poor or infirm were dropped from the tax rolls. The only surviving pre-1765 return (1726, Thornbury) lists people who are not on the 1726 tax rate. For example, Eleanor Clues ("a poor widdow woman never yet assessed") and Charles Howel ("he is a poor man has a wife & one child") only appear on the return. There is no reason to believe that assessors in other townships were not making similar judgments. Certain tax records provide additional information. State taxes to fund the Revolutionary War often include notations as to whether a person supported the Revolution. The 1783 state tax gives the number of white and black inhabitants in each household, as well as the number of buildings on the property. The 1796 and 1799 county taxes often provide some description of buildings. Brian

I know people often assume that an inmate is married but I believe that is a mistake. Granted, an unmarried man couldn't operate his own household, he had to be married if he lived in a tennent house or maintained his own household. Here is my reasoning. An unmarried man might live with the family he worked for (not have his own household) but as long as he had something that might be taxed, a horse, a cow, a dog, he would show up on the tax list as an inmate. In another situation the hired hand might be the son of a neighbor and living with his family, as long as he owned something taxable he would appear on the tax list as an inmate. There was nothing in Pa. law that required an inmate to be married, probably most were but I can think of lots of instances where one might not have been married. I think it better to simply avoid the question of whether an inmate was married because there is nothing about being an inmate that requires someone to be married. He may have been married but maybe not, its probably better not to assume he was. Jim . Brian Bowers <bebowers@hotmail.com> wrote: As you can see from all of our responses, different counties (and different) eras applied these terms in slightly different ways. One of the best descriptions of tax terms comes from the Chester County Archives Web site. From my experience, it seems that Chester County applied the terms in the same manner as Lancaster County (its next-door neighbor). Here goes: 18th-Century Tax Records With very few exceptions, Chester County Archives (CCA) has all of the surviving 18th century Chester County tax records. Records are extant for 1715, 1718-1740, 1747-1800 (bulk dates – there are years within these time spans for which tax records have not survived or taxes were not collected). All 18th-century records held by CCA were microfilmed by the Pennsylvania Historical and Museum Commission. They are arranged in three series, designated by the letter "C" for County, "P" for Provincial, and "S" for State. Each tax is labeled with specific information as to statute, the date ordered, and the dates of returns and appeals. A complete set of this film is available at the Chester County Historical Society Library (CCHS) and at CCA. Access to the original records is limited as they are fragile. For ease of use, photocopies of the following taxes are available in the CCA reading room: 1715, 1718-1732 (all extant records within time span), 1765, 1767, 1780, 1783, 1796, 1799, 1802. The taxation process generated three types of tax records: return of taxables (list of names with taxable property, no value assigned) assessment (list of names with taxable property with values) rates (list of names with amount of tax – there may be a second set of adjusted rates drawn up after appeals) All pre-1765 tax records at CCA are rates, with the exception of a 1726 return for Thornbury. CCA also has photocopies of rates for 1693 and 1696 and the return for 1760 (originals at the Historical Society of Pennsylvania). There are four categories of taxables: landholder – held land by lease or deed (PA taxed the occupant) inmate – married or widowed, landless (contract labor) freeman – single, free man at least 21 years of age (as of 1718). Had to be out of servitude or apprenticeship at least 6 months at time of tax. Taxation of freemen was inconsistent. It appears that before 1755 single men living with their parents were not taxed. nonresident landowner – owner of unseated (unoccupied) land In practice, the very poor or infirm were dropped from the tax rolls. The only surviving pre-1765 return (1726, Thornbury) lists people who are not on the 1726 tax rate. For example, Eleanor Clues ("a poor widdow woman never yet assessed") and Charles Howel ("he is a poor man has a wife & one child") only appear on the return. There is no reason to believe that assessors in other townships were not making similar judgments. Certain tax records provide additional information. State taxes to fund the Revolutionary War often include notations as to whether a person supported the Revolution. The 1783 state tax gives the number of white and black inhabitants in each household, as well as the number of buildings on the property. The 1796 and 1799 county taxes often provide some description of buildings. Brian ==== PALANCAS Mailing List ==== No political statements to this list. No religious statements. --------------------------------- Yahoo! FareChase - Search multiple travel sites in one click.