Milford Township, Cumberland County, Pennsylvania, Tax Lists, 1778-1782

David Ralston, Alexander Reid, Sr., and Alexander Reid, Jr.

During this period in Pennsylvania, taxes were based on property with the potential to produce income. This included acreage, horses, cows, trade goods, stills, slaves, etc. The tax rates were subjective based on the quality of the property. Note on the forms, for example, that not all acres horses, cows or stills were taxed the same.

From: 18th Century Tax - Chester County:

“There are four categories of taxables:

1. landholder – held land by lease or deed (PA taxed the occupant)

2. inmate – married or widowed, landless (contract labor)

3. 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.

4. nonresident landowner – owner of unseated (unoccupied) land”

So, for tax purposes, David Ralston and Alexander Reid, Sr., would be considered landholders and each was taxed for acreage held and other assets. Alexander, Jr., was considered a “freeman” and is included in a “Freemen” list at the end of each township’s taxables. Alexander Reid, Jr., is listed as a freeman at the end of the 1778 list, but David and Alexander, Sr., are not listed. I conclude that this was the year that the Reids and David Ralston came to Milford and that they had not yet acquired land there. A step further conclusion is that David and Mary were already married at that time, since David was not listed among the “Freemen”.

From Pennsylvania’s Tar-Baby: The Property Tax and Its Endless Reform:

“From the time the Commonwealth of Pennsylvania was established with the Constitution of 1776 on through the early 1800s, property taxes still brought the disdain of most land owners. Fair and equitable assessments remain a key issue with frequent disagreements on the how much the land would be capable of producing. During this time Allegheny, Fayette, Washington, and Westmoreland Counties opted to change the manner of the valuation of land, from the potential wealth it could produce in a year, to the actual value of the land if it was sold, thereby creating the state’s first ad valorem property tax. Altogether, this was considered more equitable and over the decade was adopted by all Pennsylvania Counties. Furthermore, since cash was in short supply, counties permitted farmers to pay their property taxes in like value of whiskey, which the county could than sell to taverns and inns, or sometimes even export to other states. Interestingly, this became one of the main reasons for the adverse reaction to the first national tax, which was on whiskey, and became one of the reasons for the Whiskey Rebellion.”

So, since Pennsylvania taxed the “holder” of the land, not necessarily the owner, it is unknown whether David Ralston or Alexander Reid, Sr., owned or leased the acreage for which they were taxed. But, since the amount of acreage varied each year (especially in the case of Alexander Reid) it is a good assumption that they were leasing the land.

Also, of note, Alexander Reid, Jr., was listed as a distiller. Whiskey was apparently used as a second currency at that time, so it might be used not only to sell for cash, but to barter and pay taxes.

Notes on individual years

1778 Alexander Reid (Jr) is listed as a freeman, but neither he, his father, nor David Ralston are listed as property holders. This might mean that in 1778 they had just come to this area and that arrangements to obtain land had not yet been made. It also would indicate that David Ralston and Mary were already married at this time, since David was not listed as a freeman. Tax for Alexander was £1 10s.

1779 David Ralston is listed holding 104 acres, one horse and one cow, total tax - £148

Alexander Reid, Sr., is listed holding 100 acres, three horses and three cows - £219

Alexander Reid, Jr., is listed as a distiller - £72 and as a freeman - £12

1780 David Ralston is listed holding 134 acres, two horses and two cows, total tax - £1710

Alexander Reid, Sr., is listed holding 50 acres, three horses and four cows - £1630

Alexander, Jr., is listed with ½ still (half interest?) - £360 and as a freeman - £20 7s 6d

Taxes for 1780 seemed considerably higher that other years, but at this time during the use of continental currency there was great inflation and fluctuation in value.

1781 David Ralston is listed holding 134 acres, two horses and one cow, total tax - £414

Alexander Reid, Sr., is listed holding 20 acres, two horses and three cows - £460

Alexander, Jr., is only listed as a freeman - £55

1782 David Ralston is listed holding 134 acres, two horses and one cows, total tax - £96 10s

(1^st) Alexander Reid, Sr., is listed holding 30 acres, two horses and two cows - £69

Alexander, Jr., is listed with one horse and one still - £29 and as a freeman - £3 5s

1782 “Ralston” is listed holding 100 acres and six sheep, total tax - £130

(2^nd) Alexander Reid, Sr., is not listed, however, the Reid two entries before “Ralston” may be Alex, Sr. No acreage was entered, but there is a tax for land (£21 ¾), one horse, two cows and one sheep – total £40

Alexander, Jr., is listed with one horse and one still - £40 and as a freeman - £3

There is no given explanation for the two separate lists for 1782. There are many differences in the lists. Other 1782 tax lists in the area have only one list and are more in the format of the 2^nd list, including sheep as taxable. (Prior years did not include sheep.) One possibility is that after the first 1782 Milford list was completed, either the rules changed or it was discovered the person completing the list had done in incorrectly, and a second list had to be done at a later date.

1778 Milford Township, Cumberland County, Pennsylvania, Tax List