| |
|
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
1. What 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.
|
1881-82
|
1
2
3
4 |
|
(partial ab) |
|
1889
|
1
2
3
4
5 |
|
(partial gl) |
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.< | |