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  • Publisher: Ancestry.com. Provo, UT, USA, 2011.
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Source Note
Original data:
Tax & Exoneration Lists, 1762–1794. Series No. 4.61; Records of the Office of the Comptroller General, RG-4. Pennsylvania Historical & Museum Commission, Harrisburg, Pennsylvania.

https://journals.psu.edu/phj/article/download/24289/24058

Earlier county tax and septennial statutes had required assessors to list inmates: the term appears as early as "An Act for Raising County Rates and Levies" of 1724/1725, the fundamental Pennsylvania county tax statute for the eighteenth century. Inmates were persons who lived in the house of someone else, sometimes in exchange for payment. They were not family members of the houseowner, nor were they guests or servants. In England they were often poor persons, farmed out by the parish, to be cared for by householders. In Pennsylvania the term "inmate" may have meant a married tenant.

http://www.motherbedford.com/GenBook93.htm

Individuals were listed on the early tax assessment returns in any of four categories: resident, (single) freeman, inmate, and non-resident.

The resident was any married man who owned a tract of land and resided thereon. A man might be married at the age of seventeen, and own a tract of land. In that case, he would be listed as a resident, despite the fact that he was under the legal age of twenty-one. Residents were sometimes referred to as freeholders in colonial Pennsylvania.

If a man owned land but did not actually reside on the tract, and especially if he resided in a different township or county, he was considered a non-resident.

The titles freeman or single freeman were used interchangeably. They both referred to a man who owned a tract of land, and resided on it, who was at, or over, the legal age of twenty-one years, but was not yet married. A man might be nineteen years old and unmarried and come to own a tract of land; he would be listed as asingle freeman. Likewise, a man might be thirty years of age, own a tract of land, but be unmarried; he would also be listed as a single freeman. Freemen and Single Freemen were sometimes known as citizen bachelors in colonial Pennsylvania.

The category of inmate referred to a taxpaying renter. A man might reside in a building on a tract of land owned by a resident, and pay rent to that resident in order to remain living on the property. In that case, he would have to pay taxes himself and be considered an inmate. The word ‘inmate’ comes from Saxon words inand mata meaning ‘a lodger’, which is why the word was later used to refer the people who were lodged at either prisons or mental hospitals.

Men who resided with a family, and who did not pay rent, such as might be the case of an indentured servant, were not required to pay taxes, and therefore would not be considered in any of the four categories. This was because such an individual was considered to be the actual resident's property.

By following the list of single freemen, you could make an assumption that the man either got married or reached the age of twenty-one. In the case of an inmate, his removal from the category of inmate and appearance in the category of resident, would indicate that he had saved enough money to actually purchase his own property and establish his own homestead.
Page: 1768-AlexLindsay
  • 1768-Pennsylvania,Chester,Charlestown-Inmates-AlexanderLindsay
  • Text: (235)

    [1768] Charles Town Rate Continued
    Inmates

Alexander Lindsey  2
Page: 1768-DavidLindsay
  • 1768-Pennsylvania,Chester,Charlestown-DavidLindsay
  • Text: (230)

    [1768] Charles Town Rate Continued
    David Linsey	200 acres & Builds @ L18    16 2
4 Horses 2 Cattle Negroe Man & Woman      14
                                        ____
                                        1 10 3
Page: 1768-JamesSpotswood
  • 1768-Pennsylvania,Chester,Charlestown-Inmates-JamesSpotswood
  • Text: (236)

    [1768] Charles Town Rate Continued
    Inmates

James Spotswood 2 6
Page: 1769-AlexForsyth
  • 1769-Pennsylvania,Chester,Charlestown-Inmates-AlexanderForsyth
  • Text: (271)

    [1769] No 10 Charles Town Rate Continued
    Inmates

Alexander Forsight 2
Page: 1769-DavidLindsay
  • 1769-Pennsylvania,Chester,Charlestown-DavidLindsay
  • Text: (265)

    [1769] No 4 Charles Town Rate Continued
    David Linsey	200 acres & Builds @ L16 p a   14 4
1 Nego woman 3 Horses 3 Cattle 12 Sheep       8 4
                                             ____
                                            1 2 9
Page: 1771-DavidLindsayJr
  • 1771-Pennsylvania,Chester,Charlestown-Inmates-DavidLindsey
  • Other Items: 1771
  • Text: No 7 Charles Town Rate Continued
    Inmates

James Spotswood 3 6
David Lindsey   1 6
Page: 1771-DavidLindsaySr
  • 1771-Pennsylvania,Chester,Charlestown-DavidLindsey
  • Other Items: 1771
  • Text: No 3 Charles Town Rate Continued
    David Lindsey 200 ac & Buildings @ L16 p a  14 4
1 Nego Wench 1 Horse 1 Cow                   4 6
                                           _____
                                            18 9
Page: 1776-Penrod
  • Text: 
    Quemahoning Township, 1776

John Penrod       1.6.1-1/2 8.8
Page: 1778
Page: 1778-AlexForsyth
  • 1778-Pennsylvania,Cumberland,Carlise-AlexanderForsyth
  • Text: (46)
    Lots  Carlise Rates 1778       Rent         Rate         Total

1     Fursyth Alexander        20. [0. 0.]  12. [0. 0.]
      4 Horses 2 Cows 3 Sheep                3.  9. 8.   15. 9. 8.

1     Fursyth Isaace           6.            3. 12. 0.
      1 Cow                                  0.  6. 8.    3.18. 8.
Page: 1778-DavidLindsay-Tyrone
  • 1778-Pennsylvania,Cumberland,Tyrone-DavidLindsay
  • Text: (246)
    10  W  L  C  Tyrone Rates 1778           Rent   Rates   Total

    50    14 Lindsey David                  1   0:12:0
                    82 Acres Valued at £5 p?    1:12:0
                    1 Horse 1 Cow               1: 0:0  3:4:0
Page: 1778-JohnLayson
  • 1778-Pennsylvania,Cumberland,Hopewell-JohnLayson
  • Text: (146)
    P  W  L  C  Hopewell Rates 1778       Rent         Rate         Total

    100 20  Layson Widow              2. [0. 0.]   1. 4. 0.
            74 Acres Valued at ?                   7.14. 0.
            1 Horse 2 Cows 2 Sheep                 2. 8. 8.     6. 6. 8.

            Leason John 2 Cows 8 Sheep                          0.16. 4.
Page: 1779
Page: 1779-AlexForsyth
  • 1779-Pennsylvania,York,Heidelberg-AlexanderForsyth1 1779-Pennsylvania,York,Heidelberg-AlexanderForsyth2
  • Text: (81)

    [1779] Heidelberg Township York County
    The Name of        Lands Houses  Mills Cash  Horses Cattle Servants Negroes Trade                               L S D
The Taxables             & Lots

Fersithe Alexander 0     ---     ---   141.8 1      2      ---      ---     for Propy L15 to a House & Lot L25  40
Page: 1779-DavidLindsay-Carlisle
  • 1779-Pennsylvania,Cumberland,Carlise-DavidLindsay
  • Text: 46
    No Lotts  Carlise Rates 1779       Rates  Total

          Lindsay David T keeper   25
1         House & Lott            450
          1 Cow                     8
          1 Negro                 150     634
Page: 1779-DavidLindsaySr
  • 1779-Pennsylvania,Cumberland,Tyrone-DavidLindsay
  • Text: 283
    No of Acres  Tyrone Rates 1779       Rates  Total

             Lindsay David 2 Horses   20     20

             Lindsay Jacob Tinker     50
                           1 Horse    30
                           1 Cow       9    189 [sic]

 100         Lindsay David Senr       35
                           1 Horse    24
                           2 Cows     18     77
Page: 1779-JohnLayson
  • 1779-Pennsylvania,Cumberland,Hopewell-JohnLayson
  • Text: 131
    N. of Acres   Hopewell Rates 1779  Rate  Total

        300   Lawson John          1000
                   2 Horses          90
                   3 Cows            36
                   1 Still           50   1176
Page: 1779-Penrod
  • Text: 
    Quemahoning Township, 1779

                Lands  Horses  Cows  Mills
Solomon Penrod    200       5
John Penrod       300       4     4      6
Page: 1779-Penrod-Bedford
  • Text: 
    Bedford County, 1781

A list of the names and sums of those persons who were exonerated in the county of Bedford of their taxes aforesaid in pursuance of the Act intitled " an Act to alter and supply and Act intitled and Act for recruiting the Pennsylvania Line in the Army of the United States.

Tenth Class

Nicholas Parrone 1. 3.6
John Penrod      1. 2.6

Forty-First Class

Solomon Penrod  --.12.6
John Penrod      2.12.6

Forty-Second Class

Tobias Penrod   0. 7.6
Page: 1780
Page: 1780-AlexForsyth
  • 1780-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Text: N 70

    [1780] Heidelberg Township
    The Name of        Trades      Lands Cleard Houses Rent Mills Merhan?  Horses Cows Sheep S. Negroes Valuation        L S D
The Taxables                           & Lots                 Size

Ferssits Alexr     Inn keeper  ---   ---     ---   ---   ---  ---      ---    1                     275              4 4
Page: 1780-DavidLindsay-Carlisle
  • 1780-Pennsylvania,Cumberland,Carlise-DavidLindsay
  • Text: 47
    No of Lotts  Carlilse Rates 1780      Rates  Total

1            Lindsay David              2200
                           1 Mullattoe  1600
                           Plate          16  3816

1            Lindsay John                700
                           2 Cows        240   740

             Lindsay James 3 Cows        360   360 L2.5.
Page: 1780-DavidLindsayJr
  • 1780-Pennsylvania,Cumberland,Tyrone-DavidLindsayJunr
  • Text: (271)
    No of Acres  Tyrone Rates 1780        Rates  Total  Cash

             Lindsey David Junr
               1 Horse                300
               1 Cow                  150    450    13:8
Page: 1780-DavidLindsaySr
  • 1780-Pennsylvania,Cumberland,Tyrone-DavidLindsaySenr
  • Text: (270)
    No of Acres  Tyrone Rates 1780        Rates  Total

100          Lindsey David Senr       500    500
Page: 1780-JohnLayson
  • 1780-Pennsylvania,Cumberland,Hopewell-JohnLayson
  • Text: 140
    N. of Acres   Hopewell Rates 1780   Rate  Total  Cash

              Layson John 3 Horses  41
                          3 Cows     9       50
Page: 1781-AlexForsyth
  • 1781-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Text: (30)

    [1781] Heidelberg continued
    Persons Names      Property  Val  Tax

Verseith Alexander
House              350
3 Horses            36
3 Cows               9
Plate                1
Occupation          27       423  3 19 7
Page: 1781-DavidLindsaySr
  • 1781-Pennsylvania,Cumberland,Carlise-DavidLindsay 1781-Pennsylvania,Cumberland,Tyrone-DavidLindsay
  • Text: 156
    No of Lotts  Carlisle Rates 1781        Rates  Total

1            Lindsey David Senr          2200
                    1 Mulata Woman       1600
                    1 Horse               400
                    3 Tea Spoons           16   4216

1            Lindsey Jacob Not Sworn     1000
                    1 Cow                 120   1120

1            Lindsey James Laborer Senr   400
                    2 Cows                240    640
Page: 1781-DavidLindsaySr-Carlisle
Page: 1781-DavidLindsaySr-Jr
  • Other Items: 278
  • Text: 
    No of Acres  Tyrone Rates 1781            Rates  Total

100          Lindsay David Senr            1000   1000

             Lindsay David Junr 1 Horse     400
                                2 Cows      400
                                Trade       300   1100

             Lindsay Jacob, Tinker Trade    300
                                   1 Horse  500    800

100          Lindsay Jacob Senr            1000   1000
Page: 1781-Penrod
  • Text: 
    Quemahoning Township, 1781

                Horses  Cows  Gristmills  Sawmills  Land  1780 Tax  1781 Tax  County Tax
Solomon Penrod       2     1          --        --   300   1. 7.--    1.10.6     --. 3.1
David Penrod         2     2          --        --    --  --. 5. 6   --. 6.6     --.--.9
Peter Penrod         2     2          --        --    --  --. 5. 6   --. 6.6     --.--.9
John Penrod          5     8          --        --   400   4.12. 1    5. 2.1     --.13.4

    Quemahoning Township, 1781

Solomon Penrod   1. 7.--   1.10.6
David Penrod    --. 5. 6  --. 6.6
Peter Penrod    --. 5. 6  --. 6.6
John Penrod      4.12. 1   5. 2.1

    Quemahoning Township, 1781

                State Tax
David Penrod     --.15. 6
Peter Penrod      2.13. 4
Solomon Penrod    1.17. 6
John Penrod      12. 5.--

Non-Residents
John Barren    8.15.0

Peter Penrod Collector
Page: 1782-AlexForsyth
  • 1782-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Other Items: 1782
  • Text: Heidelberg
    Persons Names      Land Horses Cows Sheep Mills Stills Negroes Houses & Lots Valua: Tax

Forsythe Alex      ---  3      2    ---   ---   ---    ---     1             156    3 1 0
Page: 1782-DavidLindsay-Carlisle
  • 1782-Pennsylvania,Cumberland,Carlise-DavidLindsay2
  • Text: (81)
    No of Acres  Carlisle Rates 1782        Rates      Total

1            Lindsay James           20
                    2 Cows            8         28

1            Lindsay John            40
                    2 Cows            8         48

1            Lindsay David          150
                    1 Negroe         40
                    1 Horse           7..10
                    Plate             0..5..6  197.15.6
Page: 1782-DavidLindsay-Tyrone
  • 1782-Pennsylvania,Cumberland,Tyrone-DavidLindsay
  • Text: (349)
    No of Acres  Tyrone Rates 1782        Rates  Total

100          Lindsay David Senr          30     30

100          Lindsay David Junior        30
                    2 Horses             14
                    1 Cow                 3     47

1            Lindsay Jacob Senr          30     30
Page: 1782-DavidLindsaySr
  • 1782-Pennsylvania,Cumberland,Carlise-DavidLindsay1
  • Text: (39)
    No of Acres  Carlisle Rates for 1782  Rates           Total

1            Lindsay John                40
                    2 Cows                8         48

1            Lindsay David Senr         115
                    1 Mullattoe          40
                    2 Horses             20
                    1 Cow                 4
                    Plate                 0..5..4  179.5.4

2            Lindsay Jacob               30
                    1 Cow                 4         34

1            Lindsay James (Laborer)     20
                    3 Cows               12         32
Page: 1782-DavidLindsaySr-Carlisle
Page: 1782-Penrod
  • Text: 
    Returns of Quemahoning Township, 1782

                   Land  Horses  Cows  Sheep  Mills  Negroes  Valuation
David Penrod                  2     3                               33.
Peter Penrod                  2     4      4                        40.
Solomon Penrod      100       2     3                               85.
John Penrod, Senr   500       4     7      7                       578.

Non-Residents

John Barrone        436                                            456.
Page: 1783-AlexForsyth
  • 1783-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Text: (35)

    [1783] Heidelberg Township
                    Lands Houses Outhouses Negroes Mills Inhabitants Negroes

Forsythe Alexr  1 Lot 1  3             2             9           0
Page: 1783-Downs
  • 1783-PA-Westmoreland-Menallen-Downs-Tax
  • Other Items: 1783
  • Text:

    Downs, Jeremiah
    Downs, Thomas
    Downs, Widow
Page: 1783-Penrod
  • Text: 
    Quemahoning Township, 1783

                      Land  Horses  Cows  Sheep  Mills  State Tax  County Tax
Peter Penrod           100       2     2      4            0:16:0       0:3:0
John Penrod, Senior    500       3     5      3             3:8:0      0:13:6
Solomon Penrod         150       2     4      3             1:0:0       0:4:0
David Penrod           100       1     2                   0:10:0       0:2:0

    Quemahoning Township, 1783

                   Tax
John Penrod     3: 0:0
Peter Penrod    -:16:0
Solomon Penrod  1: 0:0
David Penrod    0:10:0
Page: 1785-AlexForsyth
  • 1785-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Text: (93)

    [1785]
                       houses lots &  horses  horrid? Servants Negroes Mills  Plate  Chairs tannyard Valuation  Pound   Tax
                   ? acres of             cattle                   Stills                        L   S D    Rate    L  S D
                   land

Forsythe Alexander 1              1       2                2                                     261                1 10 0
Page: 1785-DavidLindsay
  • Text: (247)
    No of Acres  Tyrone Rates 1785        Rates  Total

             Lindsey David
                    1 horse              10
                    1 cow                 3     13

250          Lindsey David Heirs         75     75

             Lindsey Alexander
                    1 cow                 3      3

100          Lindsey Jacob               40
                    1 horse               8
                    1 cow                 3     51
Page: 1785-Downs
  • 1785-PA-Fayette-Menallen-Downs-Tax
  • Other Items: 1785
  • Text: Minallon Township

    Downs, Thomas 0.1.0
    Downs, Jeremiah 0.16.3
    Downs, Jonathan 0.0.10
    Downs, Widow 0.0.0
Page: 1785-Penrod
  • Text: 
    Quemahoning Township, 1785

Solomon Penrod 15. 9
John Penrod     7.11
Emmanuel Penrod 1. 6
Page: 1786-AlexForsyth
  • 1786-Pennsylvania,York,Heidelberg-AlexanderForsyth
  • Other Items: 1786
  • Text: Heidelberg Town
    Commonly called Hanover
                        Lands Houses Lots Horses Cows Servants Negroes Carriages Plate Ground Rent Pound Valuation  L S D
                                                                                               Rate

Forsythe Alexander                           1             1                                         8.3.0        6.11
Page: 1786-Downs
  • 1786-PA-Fayette-Menallen-Downs-Tax-1
  • Other Items: 1786
  • Text:

    Downs, Gulielmus 0.0.8.10
    Downs, Jonathan 0.0.?.--
    Downs, Jeremiah 0.0.15.4
Page: 1787-Penrod
  • Text: 
    Quemahoning Township, 1787

Sollomon Penrod     11:4
Emmanuel Penrod      1:4
John Penrod, Jur   1:1:4
Page: 1788-Penrod
  • Text: 
    Quemahoning Township, 1788

Tobias Penrod    0.4.9
John Penrod      0.2.5
Sollomon Penrod  0.1.2

Single Freemen

Isreell Penrod  0.10.0
Personal Names
PersonClaimDetailEvidence
Alexander ForsythNameAlexander Fursyth [S1206:21] [S1926]
primary
David LindsayNameDavid Lindsay [S1220] [S1239:6] [S1926] [S3144:603]
primary
David LindsayNameDavid Lindsay , Sen'r [S1206] [S1926]
primary
David LindsayNameDavid Lindsey , Sen'r [S1926]
primary
Isaac ForsythNameIsaace Fursyth [S1206:21] [S1926]
primary
Sarah (Layson)NameWidow Layson [S1206:59] [S1238] [S1926:1778]
primary
Relationships
PersonClaimDetailEvidence
John LaysonMotherSarah (Layson) (e1718-) [S1234] [S1926:1778]
primary
Events & Attributes
PersonClaimDateDetailAgeEvidence
Alexander ForsythBirth Jan 2, 1747 - Apr 22, 1747Canonbie, Dumfriesshire, Scotland [S1215] [S1926] [N128]
Source: his obituary says he died in his 83rd year
primary
Alexander ForsythResidence1768Charles Town, Chester, Pennsylvania, United States [S1215] [S1926]
he is not listed in the 1768 tax list as an inmate or a single man indicating that was living in the household of David Lindsey as an apprentice.
primary
David LindsayResidence1768Charles Town, Chester, Pennsylvania, United States [S1215] [S1926] [S3144:603]
primary
Alexander ForsythResidence1769Charles Town, Chester, Pennsylvania, United States [S1215] [S1926]
primary
Alexander ForsythResidence1778Carlisle, Cumberland, Pennsylvania, United States [S1206:21] [S1926]
taxed for 1 lot, 4 horses, 2 cows and 6 sheep
primary
John LaysonResidence1778Hopewell, Cumberland, Pennsylvania, United States [S1206:59] [S1926:1778]
primary
David LindsayResidence1778Tyrone, Cumberland, Pennsylvania, United States [S1926]
taxed for 32 acres, 1 horse and 1 cow
primary
David LindsayResidence1778Carlisle, Cumberland, Pennsylvania, United States [S1206] [S1926]
primary
Sarah (Layson)Residence1778Hopewell, Cumberland, Pennsylvania, United States [S1206:59] [S1926:1778]
primary
Isaac ForsythResidence1778Carlisle, Cumberland, Pennsylvania, United States [S1206:21] [S1926]
primary
Alexander ForsythResidence1779Heidelberg Township, York, Pennsylvania, United States [S1179:1779] [S1926]
taxed 40 pounds for 1 horse and 2 cows.
primary
John LaysonResidence1779Hopewell, Cumberland, Pennsylvania, United States [S1926:1779]
primary
David LindsayResidence1779Tyrone, Cumberland, Pennsylvania, United States [S1926]
primary
David LindsayResidence1779Carlisle, Cumberland, Pennsylvania, United States [S1206] [S1926]
taxed for 1 house & lot, 1 cow and 1 slave and 100 acres of farm land in Tyrone
primary
Alexander ForsythResidence1780Heidelberg Township, York, Pennsylvania, United States [S1179:1780] [S1926]
taxed 4 pounds and 11 shillings for 1 cow.
primary
John LaysonResidence1780Hopewell, Cumberland, Pennsylvania, United States [S1206:307] [S1926:1780]
primary
David LindsayResidence1780Tyrone, Cumberland, Pennsylvania, United States [S1926]
primary
David LindsayResidence1780Carlisle, Cumberland, Pennsylvania, United States [S1206] [S1926]
Taxed for 1 house lot and a slave
primary
Alexander ForsythResidence1781Heidelberg Township, York, Pennsylvania, United States [S1179:1781] [S1926]
taxed 3 pounds and 19.7 shillings for 3 horses and 3 cows.
primary
David LindsayResidence1781Tyrone, Cumberland, Pennsylvania, United States [S1926]
primary
David LindsayResidence1781Carlisle, Cumberland, Pennsylvania, United States [S1206] [S1926]
taxed for 1 house lot, 1 horse, a slave woman and 3 tea spoons and 100 acres of farmland in Tyrone
primary
Alexander ForsythResidence1782Heidelberg Township, York, Pennsylvania, United States [S1179:1782] [S1926]
taxed 6 pounds and 9 shillings for 3 horses and 2 cows, 9 persons and 2 slaves
primary
David LindsayResidence1782Tyrone, Cumberland, Pennsylvania, United States [S1926]
primary
David LindsayResidence1782Carlisle, Cumberland, Pennsylvania, United States [S1206] [S1926]
taxed for 1 acres, 2 horses, a cow and a slave and for 100 acres of farmland in Tyrone
primary
Alexander ForsythResidence1783Heidelberg Township, York, Pennsylvania, United States [S1926]
primary
Alexander ForsythResidence1785Heidelberg Township, York, Pennsylvania, United States [S1926]
primary
Alexander ForsythResidence1786Heidelberg Township, York, Pennsylvania, United States [S1926]
primary
David LindsayOccupationtavern keeper [S1206] [S1926] [N111]
primary
Referrers
Alexander Forsyth