Tri-Counties Genealogy & History by Joyce M. Tice Tri-County Tax Records

1798 Glass Tax Tioga County PA (Tyoga Township, Lycoming County) Tri-Counties Genealogy & History Sites Home Page About This Site & How to Use It Warning & Disclaimer Tri-County Township Index No Commercial Use Say Hello to Joyce  Transcribed Jane Webb Pages formatted by  Joyce M. Tice Photo by Joyce M. Tice 04 JUN 2000

Joyce's Search Tip - January 2008 Do You Know that you can search just the Tax Records on the site by using the Tax button in the Partitioned search engine at the bottom of the Current What's New Page?  The "Glass Tax" of 1798 At the end of the Revolutionary War, the United States found itself deeply in debt. In 1798, congress levied its first direct tax for the purpose of repaying part of the incurred debt and to raise money to finance an impending war with France. This tax was officially known as the 1798 U. S. Direct Tax but commonly called the "Glass Tax" or the "Window Tax". It was a direct tax on property, houses and slaves. The amount of tax to be collected was $2 million and each state was assigned a proportionate part to collect. Pennsylvania’s quota was $273,000. Since there were few slave owners in Pennsylvania, the burden of the tax was placed on homes and property. This tax was not much different than county assessments that had existed for decades, but those taxes were mainly based on the value of the land and livestock. The Glass Tax was based of the valuation of the house and other buildings constructed by the resident since these were actual improvements to the property. Logs and lumber were easily obtained in the 18th century so the structure of the house was not deemed particularly valuable. Therefore the value of the house was estimated by counting the number and size of the windows. This was a practice brought over from England and therefore met with considerable resistance. German settlers in the Northampton County area along the Delaware River thought the European hearth tax was being revived. This new tax was unpopular and was met with much resistance. Housewives poured hot water on assessors from their second story windows to discourage them while they were counting and measuring. Some homeowners covered their windows with brick to obscure them from the assessor. Men armed themselves to resist the law. Assessors were intimidated, run out of town and their lives were threatened. Several of the rebels were arrested and imprisoned. John Fries, a "crier of public sales" led a march on the courthouse and freed them. He was captured, tried, and convicted of treason, but later pardoned. Many of the rebels evaded capture and resettled in more sparsely populated areas. Since many of the settlers of what is now Tioga County came from the Northampton area, it is probable that some of them were involved in the resistance. The Glass Tax was assessed and collected only once. In 1799 the Act establishing the tax was repealed. The information available in the records is unique as it shows the name of owner, name of occupant, number of buildings, amount of land and the tax rate. Some townships in Lycoming County have a second schedule which shows the type of house, such as log, frame, or stone. It also shows the dimensions of the home and list other buildings such as kitchens, stables, barns, grist mills, saw mills, and stills. This is the schedules that shows how many stories were in the home, as well as the number of windows and lights and the owner of the adjacent property. Unfortunately the returns for Tyoga township do not have this information.

In the census of 1800 Tioga County PA was part of Lycoming County.

Returns from this assessment are available for only the states of Pennsylvania, Maryland, Massachusetts, and part of Georgia. The assessment is a little known, but important source of information about the early lives of our ancestors.National Archives Microfilm Publication
Microcopy No. 372
U. S. Direct Tax of 1798
Tax Lists for the State of Pennsylvania

Roll 19
Seventh Direct Tax Division
Northumberland, Lycoming, and Mifflin Co.
Volumes 617-645
First Through Third Assessment Districts
FHC Film # 0351612

General List of Lands, Lots, buildings and Wharves, owned, possessed or occupied on the first Day of October 1798 within Tyoga Township Lycoming County in the 2^nd District of the 7^th Division in the State of Pennsylvania excepting only such Dwelling-Houses as, with the Our-Houses appertenant thereto, and the Lots on which they are erected, not exceeding two Acres in any Case, are above the Value of One Hundred Dollars.
 

Number of  Particular List		Names of Occupants or Possessors			Names of Reputed Owners			In What County, Township, Parish, Town or City is the assessment District situated			Dwelling Houses and Outhouses of a value not exceeding One hundred Dollars
											Number of Dwelling Houses		Value Dollars / Cents
9					Adams, Isaac			Tyoga Township			1		10
32					Adams, Colvin			"			1		10
13					Burton, William			"			1		10
15					Berry, Thomas			"			1		30
25					Baker, Isaac			"			1		50
35					Burlingane, William			"			1		85
46					Booker, Isaac			"			1		10
53					Bartlet, Samuel			"			1		16
22					Cook, Ruben			"			1		25
36					Cady, Manasseh			"			1		15
37					Cady, Zebulon			"			1		25
39					Crownover, Christopher			"			1		25
51					Corry, Benjamin			"			1		22
17					Goodhue, George			"			1		25
18					Gaylord, Lemuel			"			1		15
30					Goodhue, Daniel			"			1		10
58					Gillet, Aaron			"			1		18
42					Haynes, Gideon			"			1		20
1					Ives, Benjamin			"			1		28
14					Ives, John			"			1		20
24					Ives, Timothy			"			1		25
33					Insico, Obediah			"			1		10
43					Ingersol, Daniel			"			1		20
28					Kenyon, John			"			1		15
29					Kenyon, James			"			1		12
47					Kelsey, Joseph			"			1		16
3					Locey, Jesse			"			1		30
4					Locey, Stephen			"			1		20
11					Lamb, Gad			"			1		20
21					Lane, Stephen			"			1		20
52					Lacket, Almon			"			1		16
10					Mitchel, Thomas			"			1		15
16					Mitchel, Richard			"			1		30
34					Manning, Wm			"			1		15
23					Nocks, William			"			1		20
49					Niles, Nathan			"			1		28
20					Patterson, Saml			"			1		30
2					Roberts, Benjamin			"			1		48
31					Radly, Jacob			"			1		28
40					Richard, Simon			"			1		15
44					Reep, Jacob			"			1		15
5					Shepherd, Jacob			"			1		40
6					S-----, Jacob			"			1		20
8					Stiles, Job			"			1		15
19					Salisbury, Gideon			"			1		40
27					Spencer, Uriah			"			1		80
41					Tanner, Jacob			"			1		15
48					Thomson, Jared			"			1		20
7					Vancampen, James			"			1		40
12					White, Elisa			"			1		24
26					Willard, William			"			1		30
38					Wilson, John			"			1		10
45					Wright, Jonathan			"			1		15

The unoccupied land in Tyoga Township is returned in Lycoming Township —Tyoga Township was struck off last year the lines never run and it was impossible to ascertain in which Township the Land was — They are therefore returned together.

N.B. The Persons whose names are above written have settled on the land without any Title from the State of Pennsylvania. And the land on which they reside is returned in Lycoming township as unseated land. It is principally in the names of Bartholemew, Patton & Strawbridge — As the Settlers most of them hold in opposition to the real owners & none of them have leases it was impossible to make the return otherwise than we have done —

A True Return of the Property Inhabitants etc in Tyoga Township Lycoming County with the valuations as settled by the Principal Assessor —
John Cummings Ass't Ass'r
C. Huston Prin Ass'r Lyg Cty

Joyce,
Thank you so much for putting all of this information on line.  I haven't looked at your site for awhile, and found new things today.
I would also like to add, Number 52 above, is Almon Sacket, not Lacket.  His father in law Elisha White, is number 12.  I have seen a copy of the original, (photocopy)and it does look like Lacket, not Sacket, but from 1800 Lycoming, Tioga census, other records from this time, we know it is Almon Sacket.
Thank,
Katherine Russell

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