History of Northampton, Massachusetts, from its settlement in 1654;

184 HISTORY OF NORTHAMPTON. [1749.
estates upon which the division was based, was entered
upon the record. It was provided that all the polls of the
'• Inhabitants that have not been warned out of Town,"
should be rated at £10. All persons under 21 years of age
should be accounted to their parents or masters, and the
valuation added to the list. The rule of division was as
follows :
—
" That the Sum Each person is assessed at this year in this Town
with the addition of the Poll or Polls he pays for respectively, Shall be
the rule to determine Each persons Right or proportion by, Exclusive
of Such as are Excluded as afores'", Excepting that when the Polls or
Estate of others of age, are Set to any particular person of a family,
Each person Shall be Entitled to his respective Share, that Notwithstanding
and that when any Orphan hath any Estate rated the right
for Such Estate Shall be to him and if he be not a Servant and his poll
be rated that Shall be to Such Orphan's own benefit, also excepting
that the Rev. M'' Jonathan Edwards, minister of the first Precinct, &
Rev. M' Jonathan Judd, minister of the 3'" precinct. Shall be admitted
each to a right Equal to the Sum of £100."
Non-resident taxpayers were also to have the rights of
their estates. Because the lots were small, parties were
allowed to draw together by one number if they could
agree. There are two hundred sixty names on this list,
which undoubtedly includes the name of every male person
in Northampton and Southampton, except paupers and
transients,
statistics of this Annexed is the list, showing the number of
Division.
polls, the amouut at which each person is
rated, the owners of meadow-land, and the
place of residence of every male inhabitant of the original
town at this date : —
Meadow