Relatively Speaking Blog

“In this world nothing can be said to be certain, except death and taxes” wrote Benjamin Franklin in 1789. So for tax month, I am including some extractions of county tax rolls from around this time period. On the surface tax lists might appear to be non-essential information that only provides what a person owned for a particular year, in a particular place. However, these documents, if they have survived, can supplement other genealogical research. In addition to verifying a relative’s residency or if he owned property, these records can offer a time frame of when a person moved into an area or left it, either by relocation to another county or that other certainty—death.

The tax rolls in this post focus on two maternal ancestors, Zephaniah Johnson and Samuel Jewell, both who were born around 1750 and had lived part of their lives in Greene County, PA. I found their names in tax lists for this county on a trip last year to Cornerstone Genealogical Society’s library. Greene County was established in 1796 from part of Washington County, which itself was created in 1781. The Johnson and Jewell families were said to have lived in New Jersey before settling in Pennsylvania’s early southwest counties.

In the newly formed Washington County, Zephaniah Johnson was an early settler of the area appearing on the rolls for Morgan Township starting in 1781. He owned 100 acres of land, 1 horse, 2 cows and 1 sheep. For the first several tax lists, Zephaniah was included in a section of persons exonerated from paying state taxes even though he had a valuation of property. No explanation was given why some were excused from the tax.

Another relatively early resident of Washington County was Samuel Jewell, who was enumerated there for the 1790 census. The township was unnamed, but most likely it was in the vicinity of present day Franklin Township, Greene County. Although he lived in Washington County for at least six years, any existing tax rolls of the early county on which Samuel might be listed have not yet been located.

For almost two decades Zephaniah Johnson remained in Morgan Township, Washington County and always owned land, though the amount varied. From 1781 to 1783, Zephaniah increased his acreage from 100 to 200, but by 1785 it was back down to 100 acres. Two years later he had reduced his land to 60 acres, and another 10 acres less in 1788. In 1798, Zephaniah still lived in Morgan Township, but now it was part of the young Greene County. His land of 103 acres contained one cabin—18 by 16 feet—and one stable and it adjoined property owned by John Lowrence and William Wright.

In 1798 Samuel Jewell resided in the neighboring township of Franklin in Greene County. According to the registers, he owned 151 acres that adjoined the property of James Hook and Daniel Hains’ son; it held a cabin 16 by 10 feet with a property value of $453. Reviewing the township rolls, Samuel was mentioned as an adjoining property owner to other taxpayers, which indicates who his immediate neighbors were. These include: Jay Thompson, William Rhodes, James Seals (occupied by William Sweany), Nathaniel Jennings (occupied by Ebenezer Dean) and Mary Brown.

Two other Jewells were listed below Zephaniah Johnson in the 1798 rolls for Morgan Township. Seth Jewell who owned 100 acres of land with 1 cabin 16 by 14 feet, adjoining Jacob Johns and others; and Jonathon Jewell who had 56 acres adjoining John Moore and Daniel McIntire. These two men are not believed to be sons of Samuel, but were likely relatives to him, perhaps brothers or cousins. Seth, though not accessed in Franklin Township for taxes, was noted as an adjoining property owner to David Pollock, raising the question of whether Seth lived on the border of the two townships.

For the Greene County tax lists that I reviewed for Samuel, livestock was part of his taxed possessions. In 1799 Samuel owned 1 cow and oxen in addition to land. In 1808 the next year examined, Samuel was now recorded as Samuel Senior; he had 2 cows and 2 horses on his 130 acres. The 1811 tax roll was the next one I observed but Samuel Senior was not entered; I suspect that he died around 1810, although there is a chance he moved out of the region. Land records, such as deeds, might reveal information about this Samuel, especially if he died and his property was distributed to his children.

In 1808, Samuel Jewell Junior, considered to be the son of Samuel Senior, appeared on the tax rolls for Franklin Township and was listed in the books I examined through 1819. He had 1 house and a lot, along with 1 cow for 1808 and 1809. By 1811 Samuel acquired an additional 17 acres, perhaps property he gained as an inheritance. Although his possessions were rather constant, the valuation for his assessments from year to year, especially his occupation tax, changed, sometimes considerably.

Samuel plied his trade as a wheel wright, making and repairing wheels probably for wagons. Viewing some of the extractions at the end of this post, one can see how the appraisals jump from year to year. For instance, Samuel’s trade as wheel wright was valued at $25 in 1811 and 1819, but fell to $10 in 1812 and rose to a high of $100 from 1814-1816. Although the property values were listed, unlike other tax forms from other counties, I could not clearly identify the actual levy Samuel paid on his assessed property.

Each time I peruse these tax lists new details emerge. At first glance I noted the basic information of property owned and values. But looking deeper I began to consider what some of the items suggested. I now have a clear time frame when Samuel Senior was listed on the registers; this could aid in pinpointing his death. Both Zephaniah Johnson and the two Samuel Jewells owned property, so deeds should be recorded in the counties where they resided, which could reveal additional discoveries. Two other Jewells in the area could be relatives to Samuel, which could point to other family members. I look forward to pursuing these new leads and examining additional tax lists from the area. One of these tax rolls might hold more clues to assist in understanding more about my ancestors’ life stories.

Pennsylvania Tax Rolls
1781 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Sheep		Total
Johnson, Zephaniah	land 100 acres		1		2		1		60
1783 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnson, Zephaniah	200 acres land	40	1	10	2	4			54
1785 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnston, Zephaniah	100 acres land	35	1	6	1	3			44
1786 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnston, Zephaniah	100 acres land	25	1	4	1	2			31
1787 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnson, Zephaniah	60 acres land	10	2	3	2	4			17
1788 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnston, Zephaniah	50 acres land	13	1	2	1	3			18
1800 Morgan Township, Washington County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Johnson, Zephaniah	land/cleared/house	275/12/20	2	50	4	24			381
1808 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel Senr	130 acres land and 1 house	375	2	16	2	10			401
Jewel, Samuel Jun	1 house and lot	75			1	5	wheel wright	25	105
1809 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel Senr	130 acres land and 1 house	375	3	45	2	16			436
Jewel, Samuel Jun	1 house and lot	70			1	8	wheel wright	35	113
1811 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel Jun	17 acres of land	25			1	8	wheel wright	25
	1 house and lot	50							108
1812 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel Jun	17 acres of land	25	1	30	1	8	wheel wright	10
	1 house and lot No. 115	50							103
1813 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel Jun	17 acres of land	85			1	8	wheel wright	50
	1 house and lot No. 115	50							193
1814 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel	17 acres of land	102			1	8		100
	1 house and 2 lots	330							540
1815 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel	17 acres of land	102			2	20		100
	1 house and 2 lots	330							552
1816 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel	17 acres of land	102			2	18		100
	1 house and 2 lots	330							550
1817 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel	17 acres of land	102	1	25	2	24	wheel wright	25
	1 house and 2 lots	700							876
1819 Franklin Township, Greene County, PA
Occupant/Owner	Land/Dwelling houses	Valuation	Horse		Cows		Occupation		Total
Jewel, Samuel	17 acres of land	102	1	5	2	20		25	897
	1 house and 2 lots	700