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Mike's West Castleton Journal

 

Castleton Tax Records, 1832-1901

 

 

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     The tax records compiled here consist of 604 digital images of the grand lists, assessment books, and quadrennial valuations in Castleton Town, 1832-1901, from the basement vault of the town offices.  These records offer some intriguing clues about key aspects of the lives of the people we're focusing on here, and a fascinating portrait of the community in which they lived.  They show not only annual accountings of personal and real property for every property-holder in the town, but where people lived -- or at least what school district they lived in, which is pretty much the same thing.  They thus serve as a kind of proxy for censuses -- especially for the 20-year gap between 1880 and 1900 -- at least for property holders. 

     Instead of transcribing these unwieldy documents, which would consume a prodigious amount of time and in the end not take us very far, here I do what a historian customarily does when confronted with a mass of primary data:  pose a series of questions, and try to answer those questions with the evidence at hand. 

 Above: Castleton Town Offices auxiliary basement vault in May 2007, before the big cleanup.  Below: in August, afterward.

     Click on a question to view my effort to answer it.  Here goes:

     1.  What tax records are digitized and available on this site?

     2.  what kinds of information do these records contain?

     3.  What do the records show about changes in property ownership and financial relations among the delehantys and their kin?

     4.  How did the property accumulations of the Delehantys and their kin compare to other members of their community?

     5.  Who were the property owners in west castleton (school district 9)?

     6.  How did their material circumstances change over time?

     7.  What castleton-based slate companies appear in these tax records?

     8.  What do these records show about the changing fortunes of these slate companies over time?

     9.  What clues do these records provide into various episodes in the life histories of the main characters we're investigating here?

     10.  What insights into the boyhood and youth of John Delehanty can we glean from these records?

     11.  Select transcriptions

 


1What tax records are digitized and available on this site?

     The following inventory lists the digitized tax records available on these pages and provides links to each.  The numbers refer to the numbers assigned to the digital photos, not to the page numbers on the originals. 

     Abbreviations:  AB=Assessment Book.  ABST=Abstracts from Individual Lists.  GL=Grand List.  QV=Quadrennial (before 1865 Quinquennial) Valuation of Real Estate.  The differences between these types of lists are summarized in the answer to Question No. 2, below.

 

1832

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25
(entire gl)

1850

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21
(entire gl)

1857

1
(partial gl)

1858

1  2
(partial gl)

1859

1
(partial ab)

1859

1
(partial gl)

1860

1
(partial ab)

1860

1
(partial qv)

1860

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33
(entire gl)

1861

1
(partial ab)

1861

1
(partial gl)

1862

1
(partial gl)

1863

1
(partial ab)

1863

1
(partial gl)

1864

1
(partial gl)

1865

1
(partial gl)

1865

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29
(entire qv)

1866

1
(partial gl)

1867

1
(partial gl)

1868

1  2  3
(partial gl)

1869

1
(partial ab)

1869

1
(partial gl)

1870

1
(partial ab)

1870

1  2
(partial gl)

1870

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37
(entire qv)

1871

1  2
(partial ab)

1871

1  2
(partial gl)

1872

1  2
(partial gl)

1873

1  2
(partial gl)

1874

1
(partial gl)

1874

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42 
(entire qv)

1875

1
(partial ab)

1875

1
(partial gl)

1876

1
(partial gl)

1877

1
(partial ab)

1877

1
(partial gl)

1878

1  2  3
(partial ab)

1878

1  2
(partial gl)

1878

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40
(entire qv)

1879

1
(partial gl)

1880

1  2
(partial gl)

1881-82

1  2  3  4
(partial ab)

1881

1  2
(partial gl)

1882

1  2
(partial gl)

1882

1  2  3  4  5  6  7  8  9  10  11  12  13  14
(entire qv)

1883

1  2
(partial gl)

1884

1  2  3
(partial gl)

1885

1  2
(partial gl)

1886

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41
(entire gl)

1886

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15
(entire qv)

1887

1  2
(partial gl)

1888

1  2
(partial gl)

1889

1  2  3  4  5
(partial gl)

1890

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33
(entire gl)

1890

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17
(entire qv)

1890

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18
(entire qv-copy)

1891

1  2  3  4
(partial gl)

1892

1  2  3
(partial gl)

1893

1  2  3
(partial gl)

1894

1  2  3  4
(partial abst)

1894

1  2  3  4
(partial gl)

1894

1  2  3  4  5  6  7  8  9  10  11  12  13
(entire qv)

1895

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15
(entire abst)

1895

1  2
(partial gl)

1896

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35
(entire gl)

1897

1  2  3  4
(partial ab)

1897

1  2  3  4  5  6
(partial gl)

1898

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15
(entire ab)

1898

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21
(entire qv)

1899

1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18
(entire ab)

1899

1  2  3  4  5  6
(partial gl)

1900

1  2  3  4  5  6  7  8  9  10  11  12  13  14
(entire ab)

1901

1  2  3
(partial ab)

 

 

2.  what kinds of information do these records contain?

     It depends on the year and type of list, but since all these lists were compiled in order to indicate who owed what taxes, they all convey similar types of information.  Only adult males and/or property owners were listed. 

  •      Abstracts (AB), compiled annually, disaggregated personal property into the following categories:  livestock; vehicles; watches; musical instruments; miscellaneous; stock-in-trade; money (liquid assets); and total personal dollars.  The also identify the school district taxpayers lived in, and sometimes show dog ownership. 

  •    Grand Lists (GL) were compiled annually by "Listers" who circulated through the town listing all adult males and everyone, male and female, who owned taxable property.  All adult men paid an annual $2 poll, to which was added a tax amounting to 1% of the value of their property.  The grand lists also showed which school district people lived in, which can stand as a pretty good proxy for the locale of people's village or homestead (e.g., School District No. 9 was West Castleton).  They also showed ownership of real estate (1st class and 2nd class); personal estate; total net worth; and annual town taxes. 

  •    Quinquennial and Quadrennial Valuations of Real Estate (QV) were undertaken every 5 and 4 years (respectively), and as the name suggests were concerned exclusively with real estate -- divided into First Class Real Estate ("Buildings with not more than ten acres attached, mills, factories, buildings on public lots, stores, forges, furnaces, mines and quarries, etc") and Second Class Real Estate ("All other Real Estate, viz.:  Land, including in the appraisal the buildings occupied for the use of a farm and as part of it").

     Some transcribed examples appear in item no. 11, below.

 

3.  What do the records show about changes in property ownership and financial relations among the delehantys and their kin?    

 

 

     Understanding the larger social forces that shaped John Delehanty's boyhood means understanding his nuclear family's material position relative to the rest of the Delehanty clan.   These longitudinal data on property ownership and personal finances, summarized in the accompanying Excel file (click in box above) permit a fine-grained analysis of these shifting material relationships over three decades from the late 1860s to the late 1890s.

 

      I'm especially interested in understanding the relations among the three Delehanty brothers -- Mathias, James, and John.  This is because I'm convinced that it's here, in the nexus of these fraternal property relations, that can be found a crucially important element in the material realities that defined the contours of John Delehanty's childhood and youth. 

 

     These grand lists and assessment books confirm what we see in the land records:  that Mathias was the big loser in the race to accumulate property.  Simply put, John Delehanty's father was a financial failure.  At his death in 1899 he owned no real estate.  Through the 1880s and most of the 1890s his personal estate was dwarfed by those of his brothers.

 

     The following box highlights what seem to be the most revealing aspects of these data:

 

 

Property Ownership and Financial Relations among the Brothers Delehanty and Patrick H. Downs, 1860s-1900s

 

  •    While all three brothers and P. H. Downs started out poor and working class, James, John, and Patrick H. Downs ended up near the top of the socioeconomic ladder, and Mathias near the bottom.

  •    After the Civil War, as James & Mathias came of age and started raising families, there was a period of consecutive five years -- from 1870 through 1874 -- in which they owned property together:  5 acres and a $540 house & lot in Hydeville.  After 1874 this property became James's, and Mathias disappeared from the lists.  He did not appear again until 1886.

  •    This corresponds precisely with what we know from other sources:  that Mathias and his family lived in Granville NY in the late 1870s and early 1880s, and that after the death of his first wife Margaret McGrath in 1878, he, his children, and his second wife Bridget Waters moved to West Castleton and opened the Delehanty Boarding House.  This was in 1885.  It was there that John Delehanty was born a year later.

  •    This strongly suggests a financial falling-out of some kind between James and Mathias, dating to around 1875.  It seems revealing and important that these two brothers owned property together for five straight years in the first half of the 1870s, and never again thereafter.  Mathias never became part of Downs & Delehanty Slate Works (established in Poultney in 1873) or the Lake Bomoseen Slate Company (established in Castleton in 1885).  A full decade separated the dissolution of the Mathias-James financial partnership (1875) and the re-establishment of some kind of financial relationship between them (1885, in Mathias's presumed rental of the boarding house, though no documentary record of this rental arrangement has been found).  We'll probably never know exactly what happened, but the big picture seem clear:  Mathias began as James's financial equal, then dropped out of the picture for 10 years, then returned in an vastly inferior financial position, where he remained until his death.

  •    The growth of the Lake Bomoseen Slate Company, from its founding in 1885, paralleled the growth in the fortunes of its three co-owners James, John, and Patrick H. Downs.  The data show a big expansion of the company in the year 1890, with the acquisition of some 47 acres of quarry and mountain land.  (It was also in 1890 that the company purchased a big safe from a Chicago outfit to store all their cash, and soon after started buying steam barges to haul slate on the lake; see Photo Pages 30 & 31, photos 1096-97 and 1107-08).  Overall the 1890s were very good years for James, John, and Patrick H. Downs.

  •    John Delehanty (Uncle) owned no real estate in Castleton Town, except for his co-ownership of the Lake Bomoseen Slate Company.  He first appeared on these lists in 1883, when he lived in Hydeville (School District 5).  Two years later, in 1885, he moved to West Castleton (District 9), where he lived for the next 13 years.  The value of his personal estate rose dramatically -- from $100 in 1885 to over $6,000 a decade later.  In 1898 he moved to Fair Haven, married a woman 17 years his junior, and starting raising a family.  During his 13 years in West Castleton, he probably lived in the Delehanty Boarding House with his brother Mathias, his wife, and their children -- including his young nephew John.

  •    The data for John Delehanty (Uncle) and Patrick Wallace (husband of Anastasia Delehanty, the sister of James, John & Mathias) provide corroborating evidence for their journey to the Dakota Territory gold mines in the late 1870s and early 1880s.  John seems to have returned to Vermont from Dakota Territory in 1883, and Patrick Wallace in 1884 (see Census page for their listing in Leadville, Dakota Territory, in 1880).  Evidently neither struck it rich, but both did make it back in one piece.<