Milton’s US Excise Tax of 1863

By Muriel Bristol | November 8, 2020

Those assessed for Federal taxes in Milton in May 1863 were Lewis W. Berry, John H. Cloutman, Moses W. Cook, Dr. Stephen Drew, Asa Fox & Son, Edward L. Goodwin, John E. Goodwin, William H. Huntress, Thomas Jones, Charles W. Nute, Dr. Daniel E. Palmer, Lewis D. Reed, Bray U. Simes, John Townsend, and Ezra H. Twombly.

The Civil War income tax was the first tax paid on individual incomes by residents of the United States. It was a “progressive” tax in that it initially levied a tax of 3 percent on annual incomes over $600 but less than $10,000 and a tax of 5 percent on any income over $10,000 (Fox, 1986).

It would seem that John Townsend of Milton Mills was in this year the very first Milton resident to ever pay an income tax.

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

C.W. Nute (1847-1926) of Milton paid a $1 tax on his carriage, which was valued at $80.

Charles W. Nute was born in Milton, January 6, 1847, son of Stephen and Eleanor M.E. (Abbott) Nute.

12/11 – Stephen Nute, a farmer, aged thirty-nine years (b. NH), headed a Milton (“West Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Eleanor Nute, aged thirty-six years (b. NH), Charles W. Nute, aged thirteen years (b. NH), Alonzo E. Nute, aged twelve years (b. NH), John A. Nute, aged ten years (b. NH), Clara J. Nute, aged seven years (b. NH), Gardener A. Nute, aged four years (b. NH), Arthur H. Nute, aged two years (b. NH), Capitole S. Nute, aged seven months (b. NH), and Richard Peabody, a pauper, aged forty-four years (b. NH). Stephen Nute had real estate valued at $500 and personal estate valued at $100.

Charles W. Nute would have been only fifteen or sixteen years of age when he paid his carriage tax. By 1870, he was a Milton shoe factory worker.

Charles W. Nute married (1st) in Farmington, NH, September 27, 1872, Leonora E. Colbath, he of Farmington and she of Middleton, NH. She was born in Middleton, NH, circa 1853, daughter of Leighton D. and Mary J. Colbath. She died in Farmington, NH, in 1876.

Charles W. Nute married (2nd) in Rochester, NH, April 28, 1888, Clara M. Varney, both of Milton. He was a farmer, aged forty-one years, and she was a teacher, aged twenty-nine years. She was born in Milton, January 29, 1859, daughter of Jonas and Mary E. (Esther) Varney.

Charles W. Nute died in Farmington, NH, August 23, 1926, aged seventy-nine years, seven months, and seventeen days.

IN MEMORIAM. Charles W. Nute. Charles W. Nute, one of Farmington’s oldest and most respected citizens, died at his home on Bunker street early Monday morning of an illness that covered a period of over five years, and the end came peacefully from infirmities incident to long suffering and general debility. The deceased was 79 years old, a native of Dover and the second son in a family of six boys and four girls born to Stephen and Eleanor (Abbott) Nute, who moved to this locality when the family was very young. Mr. Nute learned with his father the trade of hand shoemaking and followed the industry as a sole leather cutter through its development until forced to retire. In his calling he was as honest as in all dealings with his fellow men by which he earned the respect of the community. Quiet, unassuming of disposition and rugged of character Mr. Nute made an ideal husband and a faithful friend. Thirty eight years ago he married Miss Clara M. Hussey [Varney] of this town and ever since the couple had lived happily, faithfully and prosperously together, sharing life’s pleasures and vicissitudes in a spirit of perfect communion. The deceased was a member of Woodbine Lodge, I.O.O.F., and a member and post officer of Mad River Encampment, to both of which he gave much faithful service. His was an exemplary life that embraced only the cleanest of habits and a zeal for industry that bore the harvest in prosperity and respect. The sympathy of the community is expressed for the bereaved wife, two sisters, Mrs. Clara Dudley of Concord and Mrs. James H. Wiggin of Keezar Falls, Me., three brothers, John and Arthur Nute of West Milton and Eddie Nute of Union, two nieces, Mrs. Thurston Gilman of Maine and Mrs. Mildred Nute, and two nephews. Harry and Ray Nute of West Milton. Funeral was held Wednesday afternoon at 1.30 from the home with Rev. Frederick Brooks officiating. Bearers were from the Odd Fellows and Encampment. Interment was in the family lot in Farmington cemetery (Farmington News, August 27, 1926).

Clara M. (Varney) Nute died in Farmington, NH, January 15, 1937, aged seventy-eight years.

IN MEMORIAM. Mrs. Clara M. Nute. In the death of Mrs. Clara M. Nute which occurred at her home just off Bunker street late last Friday evening, this community lost one of its most estimable women. She was the widow of Charles W. Nute, whom she survived about ten years. A few years ago she was rendered a permanent invalid by a fall in which she fractured a hip. In spite of her infirmities, she continued to perform as much of her household duties as she was able and exhibited the finest traits of character, never complaining of her misfortunes, and having abundant sympathy for her for her friends and acquaintance. Had she lived until the 29th of this month she would have attained her 79th birthday. She was a native of Milton, the only child of James and Esther (Jones) Varney and over fifty years of her life had been spent in this village. She was one of the oldest members of Minnehaha Rebekah Lodge and had been one of its most helpful and active members. She is survived by three cousins, Ira W. Jones of Milton, Mrs. Nellie Webber and Charles Tucker of Florida. Services were held from the funeral home of Norman L. Otis Monday afternoon with Rev. J.W. Newton (Farmington News, January 22, 1937).

J.E. Goodwin (1820-1893) of Milton paid a $6.67 tax on his Class B manufacturer’s license. Details regarding West Milton taxpayer John E. Goodwin may be found in the prior year’s Milton’s US Excise Tax of 1862.

Edward L. Goodwin (1839-1922) of Milton paid a $1.67 tax on his retail dealer’s license.

Edward Lawrence Goodwin was born in Milton, July 4, 1839, son of Daniel B. and Susan H. (Knight) Goodwin.

38/36 – Daniel B. Goodwin, a farmer, aged forty-nine years (b. NH), headed a Milton (“West Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Susan H. [(Knight)] Goodwin, aged fifty-three years (b. NH), Edward L. Goodwin, a farmer, aged twenty years (b. NH), Martha S. Goodwin, aged eighteen years (b. NH), Emily A. Goodwin, aged fifteen years (b. NH), and Clara J. Goodwin, aged eleven years (b. NH).

Edward L. Goodwin of Milton, a shoemaker, aged twenty-two years (b. Milton), enlisted in Co. A of the Fourth NH Volunteer Infantry, September 4, 1861. He had blue eyes, dark hair, a dark complexion, and stood 5′ 10″ tall. (Alonzo Nute was his recruiting officer). He mustered out at Hilton Head, SC, January 31, 1862.

Edward L. Goodwin married (1st), July 4, 1862, Emily M. Hersey. She was  born in Tuftonboro, NH, July 16, 1841, daughter of Jonathan B. and Elizabeth C. (Wiggin) Hersey.

The US Post Office Department paid Edward L. Goodwin $26.41 for his service as postmaster at West Milton, September 30, 1865. They owed him still a balance of $14.16.

Emily M. (Hersey) Goodwin died of consumption in Milton, June 16, 1868. Edward L. Goodwin married (2nd) in Boston, MA, February 27, 1870, Olive Adelaide Goss, both of Boston. He was a clerk, aged fifty-one years, and she was aged thirty-five years. She was born in Moultonborough, NH, circa 1834, daughter of Jonathan and Olive Goss.

Edward L. Goodwin received a Civil War pension in Massachusetts beginning in 1892 (Boston Globe, July 8, 1892).

Olive A. (Goss) Goodwin died in Roslindale, MA, January 15, 1900, aged sixty-five years, six months, and two days.

WEST ROXBURY DISTRICT. Mrs. Olive A. Goodwin, wife of Mr. E.L. Goodwin, died yesterday morning at her home on Conway st., Roslindale, at the age of 65 years. The funeral will be held tomorrow afternoon at 2 o’clock. The interment will be in Farmington, N.H. (Boston Globe, January 16, 1900).

Edward L. Goodwin married (3rd) in Westport, MA, October 17,  1905, Jane T. Macomber, he of Boston, MA, and she of Westport. He was a conveyancer, aged sixty-six years, and she was a field S.S. worker, aged fifty-three years. She was born in Dartmouth, MA, circa 1851, daughter of Charles H. and Rebecca W. (Russell) Macomber.

Edward L. Goodwin died in Roslindale, MA, January 14, 1922.

DEATHS. GOODWIN – In Roslindale, Jan. 14, Edward L., husband of Jane T. Goodwin. Services at residence, 6 Tappan st., Tuesday, at 1 p.m. Relatives and friends invited. Farmington, N.H., papers please copy (Boston Globe, January 16, 1922).

Jane T. (Macomber) Goodwin died in Fall River, MA, December 2, 1926.

DEATHS. GOODWIN – In Fall River, Mass., Dec. 2, Jane T. Macomber, widow of Edward L. Goodwin. Funeral services at her home, 571 Robeson st., Fall River, on Mon., Dec. 6, at 2 o’clock p.m. Burial at convenience of the family (Boston Globe, December 3, 1926).

Milton

Details regarding Milton taxpayers Dr. Daniel E. Palmer, Ezra H. Twombly, Lewis N. Berry, William H. Huntress, Dr. Stephen Drew, and Thomas Jones may be found in the prior year’s Milton’s US Excise Tax of 1862.

Dr. Daniel E. Palmer (1821-1889) of Milton paid a $6.67 tax on his physician’s license.

E.H. Twombly (1827-1883) of Milton paid a $6.67 tax on his retail dealer’s license.

L.N. Berry (1824-1863) of Milton paid a $6.67 tax on his Class B manufacturer’s license.

W.H. Huntress (1822-1873) of Milton paid a $6.33 tax on his 8th Class hotel license, $13.34 on his retail liquor license, and $10.00 on his livery stable.

Dr. Stephen Drew (1791-1872) of Milton paid a $6.67 tax on his physician’s license.

Moses W. Cook (1836-1890) of Milton paid an $18.33 tax on his retail liquor dealer’s license.

Moses William Cook was born in Milton, August 20, 1836, son of Isaac and Elizabeth (Peavey) Cook.

Moses W. Cook married, circa 1856, Freelove Sally Downing. She was born in Holderness, NH, May 24, 1840, daughter of Royal B. and Fannie G. (Prescott) Downing.  For some reason, she preferred to use her middle name, Sally, in preference to her first name, Freelove. (Can you blame her?)

240/226 – M.W. Cook, a shoemaker, aged twenty-four years (b. NH), headed a Milton (“Milton P.O.”) household at the time of the Eighth (1860) Federal Census. His household included Sally H. Cook, aged nineteen years (b. NH), H.N. [Henry N.] Cook, aged two years (b. NH), and “Infant” [Julietta Freelove] Cook, aged five months (b. NH). M.W. Cook had real estate valued at $300 and personal estate valued at $100. The households of Sally H. Cook’s brothers, Stephen Downing, and D.P. [David Prescott] Downing, appeared in the enumeration just before that of M.W. Cook.

Moses Cook, by then of Center Harbor, NH, aged twenty-five years, who enlisted in Co. H of the Ninth NH Volunteer Infantry Regiment, December 7, 1861. He was wounded just above the left arm at the Second Battle of Bull Run, August 29, 1862. He refused a surgeon’s insistence on an amputation and recovered. He was discharged as disabled at Concord, NH, May 15, 1863.

He is thought to be also the Moses Cook, aged twenty-seven years, who enlisted in Co. D of the same regiment, December 10, 1863. This enlistment was credited to Dover, NH. He was wounded again at Petersburg, VA, July 4, 1864, and apparently recovered. He was mustered out a year later, July 17, 1865. (His gravestone mentions his service in Co. F of the Ninth Regiment).

Moses W. Cook resided in Milton in 1870 and 1880. His daughter, Clara Cook, died in Milton in 1880.

DEATHS. In Milton, Nov. 11, Clara, daughter of Moses W. Cook, aged 4 yrs. (Farmington News, November 19, 1880).

Moses W. Cook died in Barnstead, NH, July 8, 1890, aged fifty-three years, ten months, and nineteen days.

WEST MILTON. The Betsey Downing place – except amount due Mrs. Sally Cook – goes to the town of Milton, and will be sold at auction soon (Farmington News, April 13, 1900).

Freelove S. (Downing) Cook died in Barnstead, NH, May 22, 1909.

Thomas Jones of Milton paid a $6.67 tax on his retail dealer’s license.

Milton Mills

Details regarding Milton Mills taxpayers Asa Fox & Son, Lewis D. Reed, and Bray U. Simes may be found in the prior year’s Milton’s US Excise Tax of 1862.

Bray U. Simes (1801-1885) of Milton paid a $6.67 tax, a $5.83 tax, and a $10.00 tax on his retail dealer’s license, or three of them.

Asa Fox & Son of Milton paid a $6.67 tax on their retail dealer’s license.

L.D. Reed (c1825-1870) of Milton paid a $6.33 tax on his 7th Class hotel license, and $13.33 on his retail liquor license.

John Townsend (1807-1891) paid an $18.00 (3%) tax on his $600 of income. Details regarding John Townsend may be found in Milton Mills Mfg. & the Waumbeck Companies – 1837-98.

Middleton

John H. Cloutman (1833-1910) of “Milton,” actually Middleton, paid a $1 tax on his carriage, which was valued at $75.

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Previous in sequence: Milton’s US Excise Tax of 1862; next in sequence: Milton’s US Excise Tax of May 1864

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References:

Find a Grave. (2016, July 9). Moses William Cook. Retrieved from www.findagrave.com/memorial/166675689/moses-william-cook

Find a Grave. (2017, June 20). Charles W. Nute. Retrieved from www.findagrave.com/memorial/180572524/charles-w-nute

Wikipedia. (2020, August 23). 4th New Hampshire Infantry Regiment. Retrieved from en.wikipedia.org/wiki/4th_New_Hampshire_Infantry_Regiment

Wikipedia. (2020, August 23). 9th New Hampshire Infantry Regiment. Retrieved from en.wikipedia.org/wiki/9th_New_Hampshire_Infantry_Regiment

Wikipedia. (2020, October 23). Second Battle of Bull Run. Retrieved from en.wikipedia.org/wiki/Second_Battle_of_Bull_Run