By Muriel Bristol | November 1, 2020
The US Congress passed the Revenue Act of 1862 in late June 1862, and President Abraham Lincoln signed it into law on July 1, 1862. It was intended to pay in part the costs of the Civil War then in progress. (It also established for the first time the department that would eventually become the Internal Revenue Service (IRS)).
Among the many categories of taxes imposed …
Annual licenses were required for bankers, auctioneers, wholesale and retail dealers, pawnbrokers, distillers, brewers, brokers, tobacconists, jugglers (“Every person who performs by sleight of hand shall be regarded as a juggler under this act.”), confectioners, horse dealers, livery stable keepers, cattle brokers, tallow-chandlers and soapmakers, coal-oil distillers, peddlers, apothecaries, photographers, lawyers, and physicians. Hotels, inns, and taverns were classified according to the annual rent or estimated rent, from a first-class establishment with a yearly rental of $10,000 to an eighth-class hotel with a yearly rental of less than $100, and charged license fees of from $200 to $5 accordingly (Fox, 1986).
Those assessed for Federal taxes in Milton in September 1862 were Lewis W. Berry, Dr. Stephen Drew, Jedediah L. Duntley, Asa Fox & Son, John E. Goodwin, William H. Huntress, Asa Jewett, Charles Jones, Thomas Jones, Dr. Daniel E. Palmer, Enoch W. Plummer, Lewis D. Reed, Bray U. Simes, Ezra H. Twombly, and Samuel Twombly.
Those fifteen taxpayers are arranged here in the order in which they appeared in the Eighth (1860) Federal Census (with their house and household numbers), beginning in West Milton and progressing through Milton to Milton Mills.
West Milton
John E. Goodwin (1820-1893) of Milton paid $10 in tax for his manufacturer’s license.
37/35 – John E. Goodwin, a shoe manufacturer, aged forty years (b. NH), headed a Milton (“West Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Eliza [(Hayes)] Goodwin, aged thirty-five years (b. NH), J.H. [Henry] Goodwin, aged fourteen years (b. NH), L.H. [Leah Helen] Goodwin, aged twelve years (b. NH), L.M. [Laura May] Goodwin, aged nine years (b. NH), A.E. [Alice Eliza] Goodwin, aged seven years (b. NH), and J.F. [John Fremont] Goodwin, aged three years (b. NH). John E. Goodwin had real estate valued at $7,000 and personal estate valued at $5,000. Their household appeared in the enumeration next to that of Daniel B. Goodwin, a farmer, aged forty-nine years (b. NH).
Extensive Fire In Dover, New Hampshire. Dover, New Hampshire, Nov 1. – John E. Goodwin & Co.’s large shoe manufactory was discovered on fire at 2 this morning. The buildings with the contents was consumed. The fire next caught a small shoe factory occupied by the same firm which was also burned. The old Catholic church was next burned and a building occupied by Messrs. C.E. and S.C. Hayes. From the old Catholic Church the fire caught the new Catholic Church now building and the priest’s residence which were also burned. The high winds carried the cinders a long distance and the roofs of the buildings were repeatedly on fire. Had it not been for the rain yesterday the fire would have been much more disastrous. Messrs. Goodwin and Co. were insured $270,000 on their stock. The building was owned by Deacon Benjamin Ray and was insured $4000. No insurance on the churches (Fall River Daily Evening News (Fall River, MA), November 1, 1870).
Milton
Dr. Daniel E. Palmer (1821-1889) of Milton paid $10 in tax for his physician’s license.
108/105 – D.E. Palmer, a physician, aged thirty-nine years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Anna [(Durgin)] Palmer, aged forty years (b. NH), Charles H. Palmer, aged seven years (b. NH), and Frank A. Palmer, aged two years (b. NH). D.E. Palmer had real estate valued at $2,000 and personal estate valued at $800.
Dr. Daniel E. Palmer served as surgeon in the 81st Regiment US Colored Infantry between 1864 and 1865. (They served mostly in and around Louisiana, which is presumably where he contracted the malaria that ended his life).
ATTENDED BY G.A.R. VETERANS. The Funeral of Dr. Daniel E. Palmer, Deceased Yesterday, Occurs Tomorrow. Portsmouth, N.H., March 12. Dr. Daniel E. Palmer died at Kittery, Me., Monday, March 11, from malarial poisoning. He was a graduate of Bowdoin Medical College. and served during the rebellion as surgeon of the Eighty-first United States Colored Troops and Second Vermont Volunteers. He occupied a seat in the New Hampshire Legislature in 1859-60 from Milton. Deceased was 67 years 9 months old, and leaves a wife, two sons and a daughter. The funeral will take place Wednesday, under the auspices of Parker Post, G.A.R., of which deceased was a member (Boston Globe, March 12, 1889).
J.L. Duntley (c1834-1914) of Milton paid $20 in tax for his retail liquor license.
Jedediah Leighton Duntley was born in Farmington, NH, circa 1834, son of Hazen and Phoebe (Leighton) Duntley.
131/121 – Hazen Duntley, a blacksmith, aged fifty-five years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Phoebe [(Leighton)] Duntley, aged forty-seven years (b. NH), J.L. Duntley, aged twenty-five years (b. NH), Mary J. Duntley, aged twenty-one years (b. NH), Ira W. Duntley, aged fourteen years (b. NH), Amos G. Duntley, aged sixteen years (b. NH), A. Duntley, aged fourteen years (b. NH), L. Duntley, aged fourteen years (b. NH), P.A. Duntley, aged eight years (b. NH), and Sally Leighton, aged seventy-two years (b. NH). Hazen Duntley had real estate valued at $1,500 and personal estate valued at $800; and Sally Leighton had real estate valued at $1,000 and personal estate valued at $500.
PLENTY OF FUN. Rochester’s Citizens Think They Compare with Any Owners of speed. ROCHESTER, N.H., Feb 16. It is doubtful if any town in New Hampshire could muster such an array of road horses as Rochester can at present. Being the location of one of the finest fair grounds and having many lovers of the race course, it is but natural that this city should be well supplied with plenty of steppers for the winter brushes. Early in March the speedway will be put in excellent shape for racing. and an oat race for all comers will be given, the purse being 100 bushels of oats. Rochester horses, which will be on deck, are now receiving careful preparation. Lawyer E.J. Smart owns Bay Alto, 2.27¼, a horse with the most extreme speed. He has paced a half over Old Orchard track in 1.01, and deservedly heads the list. Forest Patchen, 2.19¼, owned by J.L. Duntley, is still possessed of courage and speed, and will be seen a little later with the veteran, T. D. Marsh, behind him. … (Boston Globe, February 17, 1895).
E.H. Twombly (1827-1883) of Milton paid $10 in tax for his retail dealer’s license.
145/134 – E.H. Twombly, a merchant, aged thirty-two years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Lucinda K. [(Hanson)] Twombly, aged thirty-one years (b. NH), Isabel Twombly, aged four years (b. NH), Susan A. Twombly, aged two years (b. NH), George A. Randall, aged ten years (b. NH), Charles E. Randall, aged nine years (b. NH), and E.F. Randall, aged six years (b. NH). E.H. Twombly had real estate valued at $3,500 and personal estate valued at $2,500.
FIRST EDITION. 3 P.M. Ezra H. Twombly, widely known as a prominent citizen, died at Dover, N.H., this morning in an apoplectic fit, aged 50 years (Fall River Daily Evening News (Fall River, MA), December 13, 1883).
L.N. Berry (1824-1863) of Milton paid $10 in tax on his Class B manufacturing license.
149/138 – Lewis N. Berry, a shoe manufacturer, aged thirty-six years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Emily [(Leighton)] Berry, aged thirty-three years (b. NH), and Janette E. Berry, aged three years (b. NH). Lewis N. Berry had real estate valued at $1,500 and personal estate valued at $2,000.
Lewis N. Berry, a shoe manufacturer, son of Mesach and Eliza [(Kimball)] Berry, died of “softening of brain” in Milton, June 5, 1863, aged thirty-nine years, and three months.
W.H. Huntress (1822-1873) of Milton paid $5 in tax for his 8th Class tavern license and $20 for his retail liquor license. (See Milton Hotels in 1860).
William H. Huntress was mentioned as owner of an abutting property in the trespass case of Palmer v. Tuttle in December 1859.
In a plea of trespass, for that the defendants, on the third day of April, A.D. 1858, at said Milton, with force and arms broke and entered the plaintiff’s close, situate in Milton, in said county, and bounded easterly partly by land of John Foss and partly by land of James C. Roberts, southerly by land of Stephen Downs, westerly by land now occupied by William H. Huntress and James F. Place, and northerly by the road leading by the houses of William W. Ricker and James B. Downs; and cut down and carried away ten hemlock trees, twenty-five pine trees, fifty beech trees, one hundred birch trees, one hundred oak trees, and two hundred maple trees, property of the plaintiff, of the value of two hundred dollars, and converted the same to their own use; and cut down and carried away thirty cords of the plaintiff’s wood, of the value of one hundred dollars, and converted the same to their own use, and with their oxen and horses trod up and injured the plaintiff’s soil, against the peace and to the damage of the said plaintiff (as he says) in the sum of three hundred dollars (Caselaw, 2020).
185/174 – William H. Huntress, a shoemaker, aged thirty-seven years (b. NH), headed a Milton household at the time of the Eighth (1860) Federal Census. His household included Sarah C. [(Tuttle)] Huntress, aged twenty-seven years (b. NH), Charles A. Huntress, aged six years (b. NH), and John W. Huntress, aged three years (b. NH). William H. Huntress had personal estate valued at $200.
Dr. Stephen Drew (1791-1872) of Milton paid $10 in tax for his physician’s license.
201/188 – Stephen Drew, a practicing physician (“in Milton 40 years”), aged sixty-six years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Harriet [(Watson)] Drew, aged sixty-three years (b. NH). Stephen Drew had real estate valued at $6,000 and personal estate valued at $5,000. Their household appeared in the enumeration next to the Milton Hotel, run by Joseph Jenness, a landlord, aged thirty-six years (b. NH).
Stephen Drew of Milton made his last will, July 9, 1866. He devised his homestead in Milton, as well as any other property, to his “beloved” wife, Harriet Drew. He gave to his two sons, Stephen Watson Drew and David Fogg Drew, “all my library, medicines, surgical instruments, splints, and office furniture,” to be divided equally between them. [Son Stephen W. Drew was also a physician, but in Woburn, MA]. He gave his daughter, Clara Mathes Drew Wentworth, the sum of $100, and the remainder of his personal estate to his wife, Harriet Drew. He appointed Harriet Drew, Stephen Watson Drew, and David Fogg Drew as joint executors. Joseph Sayward, Ira S. Knox, and Nathaniel G. Pinkham signed as witnesses. The will was proved in Farmington, NH, in April 2, 1872 (Strafford County Probate, 84:46).
Samuel Twombly [Jr.] (1779-1868) of Milton paid $1 in tax for his horse carriage (valued at $70).
Samuel Twombly’s parents, Samuel and Mary (Burrows) Twombly were early settlers of Milton.
Early in the summer of 1776, Samuel Twombly, a nephew of the first settler, Jonathan Twombly, could have been seen, with a pack well strapped upon his back, wending his way up the side of Teneriffe, to search out a home for his lady love, returning and bringing her to this wild region the next year. Stephen Wentworth very soon became a neighbor of the Twomblys (Hurd, 1882).
262/248 – Samuel Twombly, a farmer, aged eighty years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Sophia [(Fish)] Twombly, aged sixty-eight years (b. NH). Samuel Twombly had real estate valued at $10,000 and personal estate valued at $5,000.
Samuel Twombly of Milton made his last will, May 7, 1861. He devised all his real estate, livestock, carriages, farming utensils, and $1,000, to his “beloved” wife, Sophia Twombly, “in her own right forever.” He gave $1 each to his three sons, Thomas Twombly, Josiah F. Twombly, and Ira F. Twombly. He gave $200 to his daughter, Sophia Hayes, $800 to his daughter, Rebecca Wentworth, and $10 to his grandchild, James Chesley Hayes. All the rest and residue of his property was to be equally divided between his wife, Sophia Twombly, sons, Josiah F. Twombly and Ira F. Twombly, and daughters, Sophia and Rebecca. As with their monetary bequests, the daughters’ shares were to be for “their sole and separate use, free from any interference or control of any husband.” Charles H. Roberts, John O. Sleeper, and J.D. Lyman signed as witnesses (Strafford County Probate, 80:181).
E.W. Plumer (1815-1896) of Milton paid $1 in tax for his horse carriage (valued at $70).
290/273 – E.W. Plumer, a farmer, aged forty-five years (b. NH), headed a Milton (“Milton P.O.” household at the time of the Eighth (1860) Federal Census. His household included Orinda [(Ayers)] Plumer, aged forty-two years (b. NH), John T. Plumer, a farmer, aged nineteen years (b. NH), Joseph E. Plumer, a farmer, aged seventeen years (b. NH), Bard B. Plumer, aged fourteen years (b. NH), Mary B. Plumer, aged fifteen years (b. NH), Sarah Plumer, aged twelve years (b. NH), Fanny W. Plumer, aged nine years (b. NH), Susan Plumer, aged six years (b. NH), Sarah Plumer, aged seventy-five years (b. NH), Caroline Wentworth, aged forty-six years (b. NH), and Thomas Wentworth, a farm laborer, aged twenty years (b. NH). E.W. Plumer had real estate valued at $6,000 and personal estate valued at $1,500. Their household appeared in the enumeration next to that of Charles Jones.
HERE AND THERE. Mr. and Mrs. John S. Roberts attended on Sunday the funeral of deacon Enoch W. Plumer of Milton, who was truly a citizen well known (Farmington News, [Friday,] June 26, 1896).
Thomas Jones of Milton paid $10 in tax for his retail dealer’s license.
Charles Jones (1833-1873) of Milton paid $1 in tax for his horse carriage (valued at $70).
291/274 – Charles Jones, a farmer, aged twenty-seven years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Betsy [(Varney)] Jones, aged twenty-four years (b. NH), Fred P. Jones, aged three months (b. NH), Sally [((Worster) Wallingford)] Jones, aged sixty-six years (b. NH), Abba Corliss, aged fourteen years (b. NH), Lydia Worster, aged sixty-four years (b. NH), and F.E. Wallingford, aged eight years (b. NH). Charles Jones had real estate valued at $16,000 and personal estate valued at $6,000. Their household appeared in the enumeration next to that of E.W. Plumer.
Milton Mills
Asa Fox & Son, Bray C. Simes, John U. Simes, and Asa Jewett were mentioned in the Vulpes letter of 1864 as proprietors of Milton Mills’ four general stores.
Bray U. Simes (1801-1885) of Milton paid $10 in tax for his retail dealer’s license.
318/301 – B.U. Simes, a merchant, aged fifty-nine years (b. NH), headed a Milton (“Milton Mills P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Martha [(Spinney)] Simes, aged fifty years (b. NH), Elizabeth Simes, aged thirty-one years (b. NH), Ann Simes, aged twenty-one years (b. NH), Adda Simes, aged twelve years (b. NH), and John Simes, aged twenty-four years (b. NH). B.U. Simes had real estate valued at $1,200 and personal estate valued at $3,000. Their household appeared in the enumeration next to that of Elbridge W. Fox (the “Son” of Asa Fox & Son).
B.U. Simes’ perception and subtlety was remembered at the time of his death in 1885.
Asa Fox & Son of Milton paid $10 in tax for their retail dealer’s license.
323/366 – Asa Fox, a farmer, aged forty-five years (b. NH), headed a Milton (“Milton Mills P.O.” household at the time of the Eighth (1860) Federal Census. His household included Harriet W. [(Wood)] Fox, aged forty-six years (b. NH). Asa Fox had real estate valued at $3,000 and personal estate valued at $2,000. Their household appeared in the enumeration next to that of A.A Fox.
L.D. Reed (c1825-1870) of Milton paid $10 in tax for his 8th Class tavern license and $20 for his retail liquor license. (See Milton Hotels in 1860).
327/320 – L.D. Reed, a landlord, aged thirty-one years (b. NH), headed a Milton (“Milton Mills P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Annetta [(Randall)] Reed, aged thirty-three years (b. NH), and Georgiana W. Reed, aged fourteen years (b. NH). His guests or tenants at the Milton Mills Hotel were William B. Reynolds, a physician, aged thirty-two years (b. NH), C. Parker, a pedlar, aged thirty years (b. NH), John Colby, a pedlar, aged fifty-five years (b. NH), Ed. D. Colby, aged fifty-one years (b. NH), Thomas Christie, a bread pedlar, aged thirty-nine years (b. NH), George Moulton, an expressman, aged forty-five years (b. NH), and H. Livingston, a pedlar, aged forty-three years (b. NH). The Milton Mills Hotel appeared in the enumeration between the households of John L. Swinerton, a physician, aged fifty-five years (b. NH), and E. Osgood, a blacksmith, aged fifty-four years (b. NH).
Asa Jewett (1815-1883) of Milton paid $10 in tax for his retail dealer’s license.
Asa Jewett was, with his father, Gilman Jewett, and others, a founder in 1837 of the Milton Mills Manufacturing Co., when it was a lathe and wood-turning operation. They sold out to Durgin & Co.
Fire at Milton Mills, N.H. About one o’clock on the morning of the 19th ult. the shingle and clapboard mill of Mr. Asa H. Jewett, was discovered to be in flames, and before aid could be had, the fire had progressed so far that all effort was useless, and the mill, with its contents, were burned to ashes. The loss is estimated at about $1,200. Insurance $550, in the Strafford Mutual Insurance Fire Insurance Co. Credit is due to the fire company, who with their engine succeeded in saving other buildings and property. Dover Gazette (North Star (Danville, VT), August 4, 1845).
348/331 – Asa Jewett, a farmer, aged forty-five years (b. NH), headed a Milton (“Milton Mills P.O.” household at the time of the Eighth (1860) Federal Census. His household included Mary A. [(Richards)] Jewett, aged forty-five years (b. NH), Nancy R. Jewett, aged twenty years (b. NH), L.M. [Lydia M.] Jewett, aged eighteen years (b. NH), and C.A. Jewett, aged one year (b. NH). Asa Jewett had real estate valued at $2,500 and personal estate valued at $6,000.
Nancy R. Jewett married in Dover, NH, October 1, 1863, John U. Simes, a trader, and son of the Bray U. Simes taxed above. Asa Jewett died in Dover, NH, April 17, 1883.
Next in sequence: Milton’s US Excise Tax of 1863
References:
Caselaw. (2020). Palmer v. Tuttle, 39 N.H. 486 (1859). Retrieved from cite.case.law/nh/39/486/
Colonial Williamsburg Foundation. (2020). Bray Underwood Simes (1801-1885). Retrieved from emuseum.history.org/objects/58174/bray-underwood-simes-18011885
Find a Grave. (2020, August 18). Dr. Stephen Drew. Retrieved from www.findagrave.com/memorial/214561758/stephen-drew
Find a Grave. (2008, March 3). John Elkins Goodwin. Retrieved from www.findagrave.com/memorial/25013298/john-elkins-goodwin
Find a Grave. (2013, August 14). Asa Jewett. Retrieved from www.findagrave.com/memorial/115418840/asa-jewett
Find a Grave. (2011, December 22). Dr. Daniel E. Palmer. Retrieved from www.findagrave.com/memorial/82271199/daniel-e.-palmer
Find a Grave. (2017, October 19). Enoch W. Plumer. Retrieved from www.findagrave.com/memorial/184409140/enoch-w-plumer
Find a Grave. (2013, August 17). Bray U. Simes. Retrieved from www.findagrave.com/memorial/115612041/bray-u-simes
Find a Grave. (2013, August 17). John U. Simes. Retrieved from www.findagrave.com/memorial/115612563/john-u-simes
Find a Grave. (2017, February 12). Ezra H. Twombley. Retrieved from www.findagrave.com/memorial/176270653/ezra-h-twombley
Find a Grave. (2012, October 7). Samuel Twombly, Jr. Retrieved from www.findagrave.com/memorial/98444276/samuel-twombly
Fox, Cynthia G. (1986). Income Tax Records of the Civil War Years. Retrieved from www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html
Hurd, Duane Hamilton. (1882). History of Rockingham and Strafford Counties, New Hampshire: with Biographical Sketches of Many of Its Pioneers and Prominent Men. Philadelphia: J.W. Lewis
Wikipedia. (2020, September 17). Revenue Act of 1862. Retrieved from en.wikipedia.org/wiki/Revenue_Act_of_1862
Milton Observer 