Needham Town (part 9 of 12)

In 1898 the town made an appropriation to place bronze markers on the graves of its soldiers who served in the War of the Revolution, and appointed the selectmen and George K. Clarke a committee to carry the vote into effect. Twentynine such markers were obtained by Mr. Clarke and placed on graves in the old burying-ground on Nehoiden Street, and these graves have since been annually decorated by Galen Orr Post, G. A. R., with flags and flowers, most of the flags remaining in place for the greater part of the year following Decoration Day. In 1899 the veterans of the Civil War in Wellesley marked the graves of fourteen sol- diers of the American Revolution in that town, formerly West Needham. Later the graves of Josiah Ware, a Needham soldier, and of Cyrus Pratt, a Newton soldier, were similarly marked in the old burying-ground in Wellesley. On April 19, 191 1, there was a flag-raising on the College grounds at Wellesley in memory of the West Needham militia, who went to West Cambridge in consequence of the Lexington Alarm on April 19, 1775, and on July 4, 191 1, Mrs. Henry F. Durant unveiled a granite shaft erected to their memory. This is a handsome and costly monument, and it bears an inscription on a bronze tablet. It stands near the site of Bullard's Tavern at the College gate. There was a brief address by Mrs. Durant, and appropriate exercises in the town hall. Mr. Perkins was the orator of this occasion, and his speech is said to have been admirable.

Charles Dana Burrage of Needham was president of the Sons of the Revolution of Massachusetts in the years 1907- II, and George Kuhn Clarke was vice-president of the Newtowne Chapter, Sons of the American Revolution, from March, 1903 to March, 1904, and its president from March, 1904 to March, 1905.^

War Of 1812

In a note to the Rev. Thomas Noyes's address, delivered when the company of Exempts was disbanded, is the statement that the following "have died of wounds or sickness, viz. Joseph Childs, Benjamin Cheney, Levi Lincoln, Nathan Kingsbury, Joel Smith, Eliakim Smith, Jonathan Kingsbury, Jun. John Gurney, Luke O'Brien and Mark O'Brien". Only three others are named in this note as having served

* There are two distinct organizations of the male descendants of the Revolutionary soldiers. The Sons of the American Revolution number about eighteen thousand, and the Sons of the Revolution less than seven thousand. The female descendants of the Revolutionary soldiers are also divided. The Daughters of the American Revolution number about seventy thousand, and the Daughters of the Revolution some six thousand. None of these organizations have had many members from Needham, although numerous residents of the town are eligible to them.

The History Of Needham 487

in the war: - William Vose, Henry Dewing, Jr., and Jeremiah Woodcock, and it says "the former of whom was sent home in consequence of sickness; the latter, in consequence of wounds". From other sources of Information it appears that John Hastings and Isaiah Woodcock were also In this war, and that Woodcock was wounded in the shoulder. Joel Smith, who was killed, was a son of Capt. Robert Smith of the Revolutionary War. The selectmen's orders show that Joslah Hastings and Isaiah Fisk had $21.69 ^^^h for service for three months and three days in 18 14, Joseph Ayers, Joseph Hagar, Joseph BuUen, Galen Bowdltch and Timothy Stevens $16.53 each for two months and eleven days as soldiers. Joseph Kingsbury did duty at Fort Warren for two months and eleven days and also received $16.53, and David Kingsbury was at that Fort three months and three days, for which service he was paid $21.69; all in the year 1814. Isaiah Woodcock, who was born In 1786, was wounded at the Battle of Bridgewater, and survived but eighteen days, never returning to Needham. His brother, Jeremiah, contracted disease In the service, and died In 1823; it Is said In consequence of this sickness.

Mr. Henry Michael Mcintosh wrote that he heard his father say that during the War of 1812 his father. Major Ebenezer Mcintosh, was employed to team flour for the army from Albany to Boston, and that the trip took about two weeks. It was feared that the teams, which the Major had hired into the service, would be attacked, and perhaps captured, the danger being considerable at a certain ferry, but they got through to Boston without difficulty.

Exempts. War Of 1812

The company of Exempts was organized on September 22, 1814, with seventy-nine members. Daniel Ware was captain. Major Ebenezer M'^Intosh was lieutenant and Lieut. Moses Garfield was the ensign. The four sergeants were Capt. George Smith, Lieut. Lemuel Kingsbury, Capt.

Jonathan Fuller and Capt. Artemas Newell. Aaron Smith was the clerk, the Rev. Stephen Palmer and the Rev. Thomas Noyes were chaplains, Isaac Shepard, Esq., quartermaster. Dr. Isaac Morrill, surgeon, and Elisha Flagg and Ellis Stedman were respectively the fifer and drummer. The sixty-five privates included Col. Alden, Capts. Ephraim Bullard, Timothy Bullard, Nathan Dewing and Michael Harris, Lieuts. William Fuller, Fisher Mills and Ephraim Ware, Ensigns Ebenezer Bird and Asa Cheney. Also Deputy-Sheriff Nathaniel Bullard, Deacon Asa Kingsbury and Benjamin Slack, Esq. Joseph Fisher was the oldest member of the company, and although but in his eightieth year. Is called In a note to Mr. Palmer's sermon, "the oldest man in the town". The company adopted a Constitution consisting of thirteen articles, with a patriotic preamble. From the introduction to "a sermon preached before

Chaplain Of Said Company. Published By Request

THE MILITARY COMPANY OF EXEMPTS, IN NEEDHAM, ON THURSDAY, NOVEMBER I7, 1814. BY STEPHEN PALMER, CHAPLAIN OF SAID COMPANY. PUBLISHED BY REQUEST. DEDHAM: PRINTED AT THE GAZETTE OFFICE. 1814." WC Icam that the two militia companies of the town, Capts. Elisha Lyon and Ebenezer Fuller, paraded on November 17, 18 14, with the Exempts. "These companies being united with the company of exempts formed a respectable battalion, which made quite a martial appearance. The company commanded by Capt. Fuller bore a very elegant standard, which had been presented by the ladles in that part of the town. The music was of a superior kind. The firings and military evolutions, performed after public service, evinced military skill and gave much satisfaction - But what was still more gratifying, all appeared to be of one heart and one mind." Political feeling as to the war had been bitter, and it was In the presence of what was believed to be a great and common danger that this company of Exempts was formed, and Mr. Palmer preached eloquently to them brotherly kindness, unity and devotion to their country. This

On Wednesday, April I9, 1815. By Thomas Noyes, One

AT THE WEST PARISH IN NEEDHAM, BEFORE THE MILITARY COMPANY OF EXEMPTS, IN SAID TOWN, AT THEIR DISBANDING, ON WEDNESDAY, APRIL I9, 1815. BY THOMAS NOYES, ONE OF THE CHAPLAINS OF SAID COMPANY. PUBLISHED BY REQUEST. DEDHAM: PRINTED AT THE GAZETTE OFFICE. 1815."

it appears that the Exempts "paraded at eleven o'clock near the centre of the town, where they were joined by the other two companies, under the command of Captains Fuller and Lyon - forming a battalion they marched to the West meeting house, where they attended religious exercises; after which they retired to the common and performed a number of evolutions, and then the three companies partook of a handsome entertainment provided by Mr. Flagg. Sociability and friendship characterized all the proceedings of the day. The company of Exempts being disbanded, all the citizens retired to enjoy the blessings of peace". This pamphlet of sixteen pages includes the names of the men who represented Needham in the War of 1812. Mr. Palmer's sermon, with names of the members of the company of Exempts, etc., is a pamphlet of 154 pages. The Exempts drilled from time to time, and from March i to September i they met for that purpose from 2 to 5 in the afternoon, and the rest of the year from i to 4. Lewis Jones, who died November 4, 1872, aged ninety-four years, was the last survivor of this company; Enos H. Tucker, who died November 15, 1868, outlived all of his comrades but Mr. Jones.

Several anecdotes are told of Mr. Noyes: He is said for years to have used the same opening prayer, or first part of the long prayer, and the boys in the gallery were wont to mutter it in advance of the minister. Mr. Noyes wore in the summer a long calico robe, or gown, which he tied in a knot behind his back when he raked hay, in which employment he excelled. The late Honorable Enos H. Tucker related other anecdotes of this minister.

In a town history it seems impracticable to attempt so great a theme as the Civil War. Needham furnished more than two hundred men, not all of them citizens it is true, but her sons helped to fill the quotas of other towns, cities and distant States. "Needham in the Civil War" would be an appropriate title for a volume which might contain two or three hundred pages and not exhaust the subject. The first reference to this war in the town records is the record of the meeting on April 29, 1861, Marshall Newell moderator, at which $15 were voted to each man "who shall Enlist or join a Military organization for the defence or protection of our Country". Two thousand dollars were appropriated, and Edgar K. Whitaker, Claudius B. Patten, Benjamin G. Kimball and Calvin Perry chosen a "Military Committee" to procure volunteers, provide clothing and other supplies both for the enlisted men and for their families, and to secure a suitable headquarters for the examination and drill of recruits. Artemas Newell made a fiery address, and the selectmen were authorized to draw orders on a "War Appropriation" of $8000. On July 24, 1862, the town voted a bounty of $100, later increased to $200, which was to be good for thirty days, and on August 21 another bounty of $200 was voted to men who volunteered for the nine months' service to fill the town's quota. At a meeting on September 16 the selectmen were authorized to procure volunteers, and the town voted to pay State Aid to the families of soldiers. At the annual meeting on March 2, 1863, George K. Daniell was the moderator, and had pre- sided the previous July, but Marshall Newell was preeminently the moderator of the period of the Civil War. At this meeting, March 2, a bounty of $100 was voted to volunteers who shall have served in the United States Army for three years, and have not already received such bounty. Soldiers discharged for disability were to receive "in proportion to the time they may be so disabled", not exceeding the amount of $100.

A like sum, $100, was to be paid to the family of a man who died in the service, and if the soldier left a wife, or any child under the age of twelve years, an additional $100 was to be given to them. On March 7, 1864, the town directed the selectmen to petition the General Court to make valid the vote of the town of March 16, 1863, which was to pay a bounty to soldiers who had enlisted without any. On April 14, 1864, the town appropriated $2875 "for the purpose of refunding the amounts advanced by individuals, and paying expenses incurred in raising recruits under the call of the President dated October 17*'* 1863". At the same meeting $2250 were voted to enable the selectmen to fill the quota required by the order of March 14, 1864, no recruit to cost the town more than $125. Extra aid was also authorized when the families of soldiers were in need. On August 4, 1864, the town voted $125 "for each recruit enlisted on any Quota called for by the President, at any time between the first day of March 1864 and March i^*, 1865". In May, 1865, the town voted money to reimburse individuals who had contributed for the purpose of filling the town's quota under requisitions during 1864, and on March 5, 1866, voted further aid to the families of deceased soldiers.

The military expenses of the town during the Civil War amounted to $20,000, and a large debt was incurred. The aid extended to the families of volunteers was $4300 for the year 1863 alone, but such expenditures were largely, if not entirely, refunded by the Commonwealth. The town had an efficient board of selectmen during the war, and made no change in its membership from 1861 to 1865, inclusive. No man could have done more than did Galen Orr to obtain men, and to properly provide for them. These duties required much energy and considerable travelling, and by his efficiency Mr. Orr made the War Record of Needham one to be proud of. Securing recruits was only one of the many duties, connected with the War, that devolved upon him, and he performed them all well. His colleagues, Silas G. Williams and Augustus Stevens, the former always a Democrat, shared with Mr. Orr the honor of rendering able service for years in a great epoch.

The number of soldiers from Needham under the first call, 1862, was forty-one. There were thirty-three of the Three Years Men, and sixty-three of the Nine Months Men, who received a bounty of $200 each.

War meetings were held at the expense of the town in Nehoiden, Village and Maugus Halls, the latter then owned by the Maugus Hall Association.

The splendid patriotism called forth by the Civil War excites our admiration, but there were non-combatants whose minds were unbalanced by the excitement of the time, and who yet had no disposition to enlist. Needham was not free from these individuals, and in the West part of the town there was hostility, now not easily understood, to a clergyman of the highest character, who was later a personal friend of President Lincoln. The charge was that the minister "opposed the War", meaning that he had spoken of the evils attending war, and deplored the necessity of it between Christians. The pastor resigned. There were a few instances showing a similar disposition in the East part of the town.

Soldiers' Letter

The original of this letter was preserved with the town papers until about July i, 1897, when it was lost together with other documents, of perhaps equal value and interest.

The History Of Needham 493

Sir We the undersigned members of Co. I 35th Regt. Mass, Vols, do hereby pray the Town of Needham through you that while you are in the enjoyment of the many Blessings that kind Providence has bestowed on you that you will remember the Soldiers in the field, and while you sit around your fireside with none to molest or make afraid, the Soldier is exposed to privations and death in many ways. When our Regt. left Mass. Needham was represented by nine men in Co I now there is but two left three have joined the Army in the other world three have been discharged for disability and one was taken Prisoner Sept. 30 Therefore if the Town of Needham thinks they can afford to remember us with a few of the good things of life they will be thankfuly received. And as we soon expect to smoke the Pipe of Peace with our enemys we Pray you to send us some tobacco, as we have not been paid the past four months tobacco is very scarce here at present, and our duty is very hard here now we are in the trenches every second night and living on Salt Pork and hard tack is very wearing on us to say nothing about the shells and minne balls that we have to dodge, therefore it takes some tobacco to keep our nerves steady

Needham'S Soldiers In The Civil War

Li mess otherwise indicated all of the men whose names are in the following pages enlisted for three years. The dates of enlistment and of muster into the United States service vary from two or three days to three or four weeks, and the date which immediately follows the number of the regiment is that when the soldier was mustered into the service. There are some instances where that date is missing, and the date of enlistment is substituted, but in such cases the word "enlisted" is inserted.

The History Of Needham 495

Coulter, John S., Co. F, 20th Reg., Aug. 19, 1862, discharged Jan. 18, 1862. He was a bugler in the British army at Waterloo, when twenty-three years old, and enlisted in the Civil War at seventy. He died May 7, 1874, aged eighty-two years, and was buried in Needham.

The History Of Needham 497

Fuller, Ezra Newell, Co. A, 44th Reg., Nine Months, Sept. 12, 1862, died at New Berne, N. C, Feb. 21, 1863, aged nineteen years, burled in Needham.

Fuller, WlUIam, Co. F, i8th Reg., Aug. 24, 1861, died Sept. 25, 1862, In Union Chapel Hospital, Washington, D. C, of wounds received at the second battle of Bull Run, Va., Aug. 30, 1862.

Gehling, Joseph, Co. K, 32d Reg., Jan. 5, 1864, mustered out June 29, 1865; his first enlistment was from Newton, Aug. 13, 1862, and apparently was in the same company.

The History Of Needham 499

Morse, Daniel F., Co. A, 39th Reg., Aug. 18, 1862, badly wounded and taken a prisoner at Spottsylvania May 8, 1864, paroled in Aug., mustered out July 2, 1865.

Richardson, George, Co. F, i8th Reg., Oct. 24, 1861, wounded at the second battle of Bull Run Aug. 30, 1862, discharged for disability Oct. 13, 1862.

Richardson, Samuel C, Co. F, 40th Reg., Sept. 3, 1862, severely wounded at Olustee, Florida, Feb. 20, 1864, discharged by order of the War Department June 30, 1865.

The History Of Needham 501

Smith, Cornelius D., Co. F, i8th Reg., Aug. 24, 1861, corporal March i, 1864, acting orderly sergeant on the return of the regiment at completion of its service, mustered out Sept. 2, 1864.

Stevens, Elbridge, Co. A, 39th Reg., Aug. 18, 1862, taken prisoner Aug. 19, 1864, was confined at Salisbury, N. C, died at Richmond, Va., while on his way home. Mar. 5, 1865, aged twenty-one years; buried in Wellesley (West Needham).

Taylor, Edwin A., Co. I, 38th Reg., Aug. 24, 1862, taken prisoner at Cedar Creek, Va., Oct. 19, 1864, held four months at Libby Prison, in Richmond, Va., and at Salisbury, N. C, and then paroled, mustered out June 30, 1865.

Whitaker, Channing, Co. B, 39th Reg., Sept. 2, 1862, got three wounds at Spottsylvania May 8, 1864, and was taken a prisoner, paroled Sept. i, later a clerk in the Adjutant- General's office at Washington, discharged at expiration of service June 19, 1865.

Xeedham -vras also credited with three negT'oes enlisted at Fortress Monroe, on July 4, 1864, for the 28th United States Colored Troops. The town books contain the names of forty-three men who enlisted, but were not finally credited to this town: eleven, or twelve, of them do not appear to have been mustered into the service, and were perhaps rejected for physical weakness, or for other reasons. The writer has spent much time over the Civil War records, bi;: is not satisfied that the list of soldiers is perfect. It is said tiiat nothing yet published by the Commonwealth is to be relied upon.

The History Of Needham 503

Fiske, Joseph E., 2d Reg. Heavy Artillery, June 4, 1863, as 2d lieutenant, ist lieutenant July 30, 1863, captain Oct. 9, 1863, was in command of Fort Gray, Plymouth, N. C, and surrendered his force of one hundred and fifty men when his superior officer surrendered on Apr. 20, 1864, all the Federal troops at Plymouth. Captain Fiske was a prisoner at Andersonville, Macon, Ga., at Savannah, at Charleston and at Columbia, S. C, till Feb. 13, 1865, when he escaped. He was later on the staff of General Francis P. Blair of the 17th Army Corps, and was mustered out May 15, 1865. See Infantry.

Freeman, Joseph, Co. D, 2d Reg. Heavy Artillery, Aug. 22, 1863, died at New Berne, N. C, July 2, 1864. He had served in the Infantry earlier in the war, enlisting from Newton.

The History Of Needham 505

Simpson, Frederick J., Co. G, ist Reg. Heavy Artillery, Dec. 3, 1863, died in prison at Florence, S. C, Nov. 4, 1864. His first enlistment was at Charlestown.

Peabody, Charles E., enlisted in the Engineer Corps Oct. 4, 1861, promoted artificer Jan. i, 1862, but it does not appear whether he was credited to Needham or not.

which contains the records of its soldiers. Since the Civil War many veterans, including a brevet Major-General, have made their homes in Needham, but in 1907 only four of the men who filled the town's quota were residents within its limits. In the old cemetery are an ever increasing number of G. A. R. markers, and the Soldiers' Lot has each year more tenants, besides new graves of veterans in private lots.

Navy

Needham is credited with thirty-nine men furnished for the Navy, but few of whom belonged in the town. Unless otherwise indicated, the time for which the recruit shipped was one year. The list is as follows:

The History Of Needham 507 Grand Army Of The Republic

Abbott Post, No. 21, G. A. R., was organized In 1871.^ and included ten East Needham veterans, and a larger number living in the West part of the town. It met the first Monday in each month, alternately in Parker and Waban Halls, and the town at different times paid for the use of these halls by the Post, and from 1874 regularly assumed this expense. In 1875 ^^^ o^ the meetings were held in Waban Hall. This Post survived the division of the town, but was dissolved.

The first commander was Capt. Joseph E. Fiske, who served two years, or more, and the last one was George Henry Robbins. On July 29, 1873, the town authorized its treasurer to convey to Abbott Post, G. A. R., a lot of land in GrantvIUe on the condition that a hall was to be erected thereon, otherwise the ground was to revert to the town, as in fact it did. The old Grantville school-house, now a double dwelling, stands on this G. A. R. lot, and Is the third house on Washington Street south of Forest Street. The first appropriation for the observance of Decoration Day was In 1872, and was $200. In 1874 the town referred to the selectmen the matter of putting Civil War names on the monument erected to the memory of the Soldiers of the Revolution, but it was wisely concluded to wait and have another memorial.

Galen Orr Post, No. 181, was formed on June 5, 1885, with sixteen members. It was named in honor of the able and efficient chairman of the selectmen of Needham during the War, and in recognition of what he did for the cause and for the soldiers. On May 31, 1886, Mrs. Orr presented the Post with a beautiful silk flag, which was received In its behalf by Dr. Albert D. Kingsbury, its hrst commander. In 1890 there were forty members, who represented regiments from eight States and also the Naval Service. The Post then met twice each month, on Thursday evenings, in Kingsbury Block. At the close of 1907 there were but eighteen members of this Post.

From its formation the Post has had charge of the observance of Memorial Day, which has been admirably commemorated by addresses in the town hall, and by the decoration of the graves of soldiers, including those of the War of the American Revolution, in the two cemeteries of the town. For years the Post has owned a fine, sightly lot in the Needham Cemetery, where many comrades are buried, but until 1902 the monument was of wood, when the money required for the present handsome and appropriate memorial was secured through the efforts of members of the Post. They also obtained from the Government of the United States the four huge siege guns, which form the monument, and the shells now grouped in piles about them.

Galen Orr Relief Corps No. 85 was organized on March 3, 1887, with twenty-three members. The Relief Corps has met by invitation with the G. A. R. on public occasions, and at other times has held separate meetings, usually twice each month. There were forty members in 1890, and the same number in 1908. General Benjamin F. Butler Camp No. 109, Sons of Veterans, was instituted on April 3, 1890, and was dissolved in 1904.

Ezra Newell Fuller Camp No. 'j'j^ Sons of Veterans, was instituted in June, 1907, and had participated in the observances of Memorial Day in that year. It is named in memory of a young soldier from Needham, a native of the town, who gave his life that the Union might be preserved.

In March, 1902, the town voted to give the Post the use of the large room which had been leased for the library; the latter had been removed to the new High School building.

The History Of Needham 509

George Warren Colburn, who has been commander of Galen Orr Post, and for many years an active member, is a native of Needham, and has passed most of his life here, although his war record is as follows : while a minor he was mustered into the Thirty-fourth Regiment of Illinois Volunteers on September 7, 1861, and discharged at Louisville on July 12, 1865.

Spanish-American War Of 1898

On July 2, 1898, at 6 P.M., the citizens of Needham gave a "Reception and banquet to the 'Needham Boys' who have volunteered their services to their country, and are about to leave for the Front". This gathering was in the town hall, in the May Building, and the following soldiers were present: - John W. Jones, Fred L. Fanning, Oscar C. A. Child, Charles L. Barnes, Thomas E. Wye, all of Needham, and Richard C. Spear of Dover.

In this war Needham was represented by twelve or fifteen men: - John William Jones, Oscar Carpenter Appleton Child and Charles Leland Barnes enlisted at Framingham on June 22, 1898, and were in Company C of the Fifth Massachusetts United States Volunteers. They went to Camp Meade, Steelton, Pa,, about September 5, thence to Camp Wetherell, at Grenville, S. C, about November 9, where they were mustered out on March 31, 1899. Charles L. Barnes became a corporal while at Camp Wetherell. Fred L. Fanning enlisted at the same time and place as the others, and in the same regiment. He was a hospital steward, and was discharged at Framingham about the first week in August. Thomas E. Wye enlisted in Company C, Fifth Massachusetts United States Volunteers, on June 22, 1898, and was at the following camps: - South Framingham, Meade, and Wetherell; he was a corporal, and was mustered out with the regiment on March 31, 1899. He became a member of the same company in the Massachusetts Volunteer Militia on May 25, 1899, was commissioned 2d

William J. Hall, a son of Thomas Hall and grandson of Charles S. Hall, enlisted at Charlestown in Company A, Fifth Massachusetts United States Volunteers (Infantry), and later became a first sergeant in Company H, Fortythird United States Volunteers (Infantry). He had an excellent record, and was killed in the Island of Panay, Visayas, Philippines, April 15, 1900, aged twenty-one years, six months and eight days. It is said that the soldiers were massacred by the natives in a church. One of his near relatives says that he was killed in action at Catubig, on the Island of Samar, and was buried in Woodlawn Cemetery, in Maiden, Massachusetts.

* His eldest brother, John James Wye, is an honorably discharged British soldier, who served in the First Brigade of the Royal Artillery for twelve years, during seven of which he was battery sergeant-major in India. Another brother, Joseph A. Wye, was a sergeant in Company G, First Regiment Illinois Infantry Volunteers in the Spanish-American War. He went from Chicago to Springfield on April 26, 1898, then to Chickamauga, Ga., May 17, whence he marched to Ringgold, Ga., on June 3, and from there went to Port Tampa, Fla., June 5, thence to Key West, Fla., on July 17, to Santiago and Guantanamo, Cuba, on July 9, 1898. Was under fire at Guanica, Puerto Rico, July 25 and 26, and went to Ponce on July 28. He was detailed for duty with the Engineers at regimental headquarters on June 19, and his record both for his service, which is designated "distinguished," and for character was excellent. These three brothers are greatgrandsons of one of Wellington's veterans, who was a "soldier of Waterloo." The Wye family is remarkable for energy and longevity, and until the death in February, 191 1, of William Wye of Leicester, England, at the age of ninety-eight, the family had the very unusual distinction of having five generations in the male line living at one time. William Wye's father is said to have lived to be one hundred and seven, and last November John Wye of Leicester, an elder brother of William, received congratulations on completing a hundred years. Two sisters were then living in their eighties, and his deceased brothers had by no means died young, as Joseph was eighty-five, Henry eighty-seven and Thomas ninety. John T. Wye, son of William, and father of the soldiers, was born in Leicester January 3, 1839, and came to Needham from England in January, 1881. His wife and younger children followed in July of that year. Mr. Wye is a manufacturer, and is well known as a writer of verse. For seventeen years he has produced appropriate verses for each recurring Memorial Day, and has written for other anniversaries and occasions. His sons William H. and George E. Wye did not come to this country till some years after their father, but in a comparatively short time became successful manufacturers, and acquired honorable positions in the conmunity. Two of the sons of William H. Wye have graduated from Harvard University, and a daughter from Wellesley College.

The History Of Needham 511

Colin M'^Math enlisted in the Twenty-sixth Massachusetts United States Volunteers, later the Twenty-sixth Regiment of Infantry of the United States Army, and saw service in Cuba under Colonel Rice. At the conclusion of his term of enlistment he was given a reception at Highlandville, now Needham Heights, where he had lived for many years, and was presented with a watch and chain. He re-enlisted in the Twenty-first Regiment of Infantry of the United States Army.

There was another young man who enlisted from Needham in the volunteer service during the Spanish War, but he did not go out of the United States, and does not wish his name to appear.

Franklin W. Slaney enlisted on September 12, 1904, in the Twenty-first Regiment of Infantry of the United States Army, and went to Manilla in 1905. He was nine months in Camp Clorenta, East Samara, seven months in Camp Connell, Calbayog, West Samara, and two months at Ormoc, Island of Leyte, presumably at Camp Downes. He participated in numerous skirmishes with the natives, and did much provost duty.

Undoubtedly other young men of this town have served in the Army or Navy of the United States, but their names are unknown to the writer notwithstanding inquiries. There certainly have been citizens of Needham who were in the British Army in their youth, and their records would be of great interest if obtained.

From time to time rates were made to pay town debts, and on February 15, 1714, it was voted that all persons to whom money was due from the town should have orders on the constable "only this Is to be minded that the town debts to other towns Shoul be payed first". Contributions were taken up for different purposes, usually for Church needs. In 171 5 Captain Fisher, Lieutenant Cook and John Smith, Sr., passed the box on "Lords days". A special contribution for the support of the Gospel, Independent of the rates, was voted on November 6, 1716. The people were "to go to the box," "furder more it was voted in ffull that Timothy Kingsbery Should take Care of the money that was gathered & keep an account of what was Given free as well as what was papered up & all that was put in to the box without bein papered with the man's Name on it is to be accounted free It was voted allso that Timothy Kingsbery Should Reclue of the Constable the money which he gatheres for the minesters ". On March 14, 1719/20, John Smith, Sr., was chosen "to hould out y" box upon Sabbath Days & Dillue y^ money to Joslah Kingsbery treasurer". In 1719 Eleazer Ellis and Nathaniel Chlckering each gave ten shillings, and Jonathan Battelle twelve shillings, to help pay the minister at Needham. These "Sprigfeld Nabors" lived in what Is now Dover, and attended Church In Needham, as did some families from Newton. Occasional, or monthly, contributions toward the minister's salary, or as an addition to it, are referred to in the town records. On May 16, 1733, the town voted to pay Mr. Townsend £20 "in the Roome of the Contribution", but people might continue to contribute, the minister to keep an account, and it was to be "free Money" unless receipts were taken "Directed to the Conftable". A year later the town voted to continue the contribution, and Jeremiah Woodcock was to notify the people of the same "on the Lords Day Evening before the Saboth that the Monthly Contribution" was expected. These contributions were on the first Sundays of January, April, July and October in 1725 and were gifts to the minister, but later on "the First Saboth in Each & Every month in the year" was the day for the collection.

On June 30, 1740, the "ouer Plufh of the minifters Rates the Last year", was voted to Mr. Townsend, but in the years that followed the town was not always as liberal. In 1746 the "over Plufh" amounted to £8, 7s. There was some controversy with Mr. Townsend arising from the depreciation of the currency, and in 1750 the town claimed that £73, 6s., 8d. were equal to £90 "as Silver went when he firft Setteled amongst us". In 1741 they voted him £200, of which £40 was "in Land Bank Bills as it Now paffes fouer Dubble". Mr. Townsend objected to these bills, and, after the town had once declined to meet his wishes, it later did so and the Land Bank Bills were "not Raifed". The town treated their minister fairly on the whole, and were ready to make good his salary. In 1748 a committee reported that £305, old tenor, was really due to him for 1746, '47 and '48, and the town voted him £14 in "LawfuU Money", and finally made up the arrears. In 1755 there was a vote to pay him interest on £40, 13s., 4d. from 1751. On March 11, 1765, Josiah Newell, Esq., Dea. John Fisher and Capt. Eleazer Kingsbery were chosen to reckon with the Rev. Samuel West for preaching before his ordination. The foregoing has been condensed from a mass

Currency And Town Debts

In 1728 Ensign Thomas Fuller, Dea. Timothy Kingsbery and Robert Fuller were chosen "Truftees for to Draw or tack out thire part of the Sixty Thousand pounds Now in y® Tresurey of this Proviunce". This action referred to one of the numerous issues of Bills of Credit by the General Court, which bills were to be distributed to the towns to increase the money in circulation. The towns were to appoint as trustees men worth not less than £500 each, who were to let out this money so that it should net 6%, of which the Province was to receive 2%. This particular issue was that of 1727, but in 1710 there had been one of £16,500, and in 1721 of £50,000, which latter involved a special tax. In 1736 Josiah Kingsbery, Dea. Timothy Kingsbery and Jonathan Smith were to let out the "Towns Money now in bonds", and in 1740 the selectmen and town clerk were to reckon with "the Trustees of the Loan Money and to Recon with the Committy that was to Let out the Towns Money". Similar committees were appointed later, and in 1743 Aaron Smith, Dea. Eleazer Kingsbery and Jonathan Smith were to call in this money, and to let it out on new security. Evidently to call in the money was easier than to get it, and in 1744 Jonathan Smith, Amos Fuller and Dea. Timothy Kingsbery were to see what they could accomplish. In 1759 the town voted to call in its money "that is in the truftees hands", £20 of it to be used for the town charges, and Lieut. Robert Fuller was chosen "a truftee to add to the former truftees that have the Care of the towns money". In 1761 the town voted to "Impour" the town's money.

There was a time during the War of the Revolution when one shilling in hard money was worth forty shillings in Continental currency for commercial purposes, but the soldiers were paid on the basis of thirty-six to one. By Act of the General Court in 1781 the bills of the "New Emision" were to be received in the proportion of one and seven eighths dollars for one dollar in hard money. In 1782 the town directed its collectors to "take One hard Dollor in Lue of three of the New Emifion Untill the firft Day of July Next". That year the town turned into its treasury £227, 19s., 3d. "they over paid in the New Emifion Tax", and which had been returned by vote of the General Court. In 1735 Thomas Fuller, Timothy Kingsbery, Nathaniel Bullard, Robert Fuller and Jonathan Smith were chosen "to fearch the Towns a Ccompts Refpecting the towns Debt & Credit", and they were to report on the first Wednesday in September if it was a "Lectuer Day", otherwise on the first lecture day after that date. Their report was accepted on October i, after two adjournments. In 1737 the town reconsidered the vote passed in March granting a rate of £40 for repairing and building pews in the meetinghouse "as the felect men Have Raifed the fame by the Rate Made In the year 1736". In March, 1738/9, the committee to reckon with the town treasurer was directed to set in the treasurer's book the debit and credit and "to bring it to the Town".

On May 23, 1776, Josiah Newell, Esq., "was Chofen to take Cognizance of Debts agreeable to the act of the General Court". For three years, 1777-9, Capt. Eleazer Kingsbery was chosen to perform this duty, and in 1780 he was followed by John Slack, who was succeeded for 178 1 by "Crowner" Nathaniel Fisher, when the office apparently ceased to exist in Needham.

Early in 178 1 a committee of nine was "to Search y« Town Books from the year 1770 " "to See what the Town is in Debt". This task required eight days for which the members of the committee charged at the rate of three shillings per day each, the usual pay of a town officer at that time, when performing special duties. In March of that year the town chose Captains Eleazer Kingsbery, Moses Bullard and Aaron Smith "to meet at Dedham in Conference with Other Towns in the County of Suffolk, Relating to moneymatters", and voted forty to five against "a Late Act of the General Court, Relating to Money". In July the town authorized the selectmen to settle with Amos Fuller, the town treasurer "for his Extraordinary Service in Serving in the Office of TownTreafurer this year". Mr. Fuller was allowed £3, which was his annual salary for some years, although in 1788 it was reduced to £1, i6s. In 175 1 the town had refused to pay Captain Cook anything for his services as its treasurer for several years, although by 1792 there was a fixed salary of £2, 8s., or $12, and this was unchanged in 1840, but in 1850 had been raised to $20, and in 1879 was $240. In March, 1907, the town increased the salary of its treasurer from $300 to $500.

In 1782 Michael Metcalf, Capt. Aaron Smith, Amos Fuller, Lieut. William Fuller and Colonel M^'Intosh were a committee "to See what money the Town Owes and to Settle with all the Committees that have not been Settled with And alfo to See what is owing to the Town". Their report was rejected in November, but adopted in part in December. In 1785 Capt. Aaron Smith, Lieut. William Fuller, Capt. Silas Alden, Moses Fisk and Deacon Shepard were chosen "To See what is become of the Town's Money, or how it has been laid Out", and made a report. In 1787 Messrs. Smith and Fisk, with Enoch Parker, whose name is first, were "to Search the Records to See how much the Town is in Debt". In 1791 a committee of five was chosen "to give the Town Treaf"" Inftructions", and to examine the books of Amos Fuller, the late treasurer. A committee of three was " to Collect the paper money that is the towns property", and in 1791 £20 were appropriated for the "Deficiencys of Some of the former Collectors with the County", and later that year £130 were voted to pay town debts, with the proviso that if this tax was not paid to the treasurer on or before January i, 1792, he was to take "Executions on the Collectors". Capt. Joslah Newell was to dispose of the "Paper money that is the Town Property". It is not clear what was the result of the votes passed in 1791.

Town Debt

In 1881 Needham's share of the town debt was $23,788.38, but this was practically extinguished by money received from Wellesley, and until 1890 there was no town debt other than temporary loans in anticipation of taxes. On March 19, 1900, the town voted to refund, rather than to pay, the maturing water and high school bonds, authority having been obtained from the General Court to do so. This far-reaching departure by the town from its conservative financial policy was opposed by the writer and others, William G. Moseley making an able speech against it. In March, 1908, although the tax rate was high, it was voted to resume paying a portion of these maturing bonds.

In 1837 the surplus revenue was distributed by the Federal Government to the States, and thus indirectly to the cities and towns. Needham voted to apply $2000 of its share to pay off the mortgage on the town farm, which apparently had been reduced $500 the year before, and also voted to create a school fund of $2000.

In 1854 there was discussion as to reimbursing the town treasurer, Elisha Lyon, to the amount of $181, which he had paid to the town. This sum of money had been burned, while temporarily on deposit in his bed, when his house was consumed in March, 1853. The vote desired by Deacon Lyon finally passed. This was not the first loss of money that the town had had from fire, as in 1714, or early in

1715, the house of Constable Matthias Ockinton was burned, with his accounts, and confusion resulted as to who had paid rates and who had not. The constable questioned the statements of some persons who claimed that they had paid in full, or in part.

Committee To Reckon With The Town Treasurer And Auditors

The question of the efficient auditing of the town accounts has always furnished material for discussion, and has often been referred to a special committee. On March 20, 1727, Sergeant John Smith and Josiah Kingsbery were chosen a "Commity to Reckon with the Town Treferue ". A committee of three (apparently of four in 18 18) was chosen annually until 1859, when the selectmen and town clerk were made an auditing committee. On April 2, i860, the town chose Edgar K. Whitaker, George K. Daniell and Robert Mansfield as auditors, thus finally changing the old name of this committee. In 1882 the number of auditors was reduced to two, and on March 5, 1900, the town voted that the auditors should be auditors of accounts, and chose two for 1900, with the proviso that subsequently there was to be but one, and he was to receive a small salary.

Harrie S. Whittemore 1901 (who also served in 1897- 1900), Leonard Dawson 1902-6, five years, Walter F. Snow 1907-9 (resigned August i), Arthur E. Smith 1909 (appointed by the selectmen in August) -

On January 13, 1910, the town adopted a code of by-laws, and under section 5 the moderator was directed to appoint at the annual meeting a Finance Committee consisting of nine citizens, who were to serve for terms of one, two and three years, and he was given authority to name the successors of those whose terms expired at each annual meeting for all time. This extraordinary by-law was amended at the annual meeting on March 7, and beginning with 191 1 the members of this committee were to be elected the same as other town officers. Leonard Dawson, John E. Buckley and John A. Tllton were chosen In 191 1.

Benjamin Slack, Esq., served on the committee to reckon with the town treasurer for twenty-three years between 1799 and 1836. In 1902 the town appropriated $150 to pay for the bonds of certain town officers, and there has since been an annual grant for this purpose.

It Is a singular coincidence that the earliest treasurer's book of the Town of Needham, 1730-69, and also that of the first treasurer of the First Parish In Needham, 1778- , are both In the possession of the New England Historic Genealogical Society.

In 1735 it was necessary to levy a separate rate to raise money voted for the assistance of a poor woman and her child, because the assessors then combined only such appropriations as the town by a special vote directed, and for many years from May 21, 1733, such votes were annually passed. The County tax often formed a part of the general town rate, but not the Province tax, or the minister's salary. For many of the years the same individuals were chosen both as selectmen and as assessors, but were separately elected and sworn. In 1766 Josiah Newell, Esq., absolutely refused to serve as selectman if he must also be assessor; the town yielded, and chose a distinct board of assessors. The same situation existed at other times. In 1726 Captain Cook was chosen "Commiffioner for Aflfeflfment," and In 1732/3 assessors who were not also selectmen were elected for the first time in this town. At the annual meeting in 1748/9 the assessors were chosen by a hand vote instead of by the customary "paper vote." In the record for March 6, 1729/30, there is a quaint account of an agreement by the assessors to pay from their own pockets the "Rats" of John Smith, Jr., whom they had in error assessed in both Hsts, and it appears that on the 7th they paid; a course which later assessors have not followed. In 1736/7 the town voted that "the alTefers Should keep a Copey of the Lifts of the Rats from Year to Year and deliver them to the next affefers that are Chofen."

In 1850 the town voted to choose an assessor in each school district, the Lower Falls to have two, but on reconsideration four assistant assessors were elected to participate in making a general valuation. In 1889 the threeyear term for assessors was adopted, but in 1894 the town returned to annual elections of selectmen and assessors, in consequence of the alleged arbitrary conduct of the former. In 1904 the assessors were chosen for one, two and three years respectively, the town having voted on March 2, 1903, to resume electing them for three-year terms, but not the selectmen.

The assessors have always been paid by the day, and in 1727 Thomas Metcalf and Eleazer Kingsbery were allowed £1 each for assisting in taking a valuation that year, and the assessors, who were also selectmen, were granted £4, 8s. In 1735 it cost £5 to assess a Province tax, and £1 for a town tax. On June 4, 1751, the town voted the assessors for 1749 £2 "to be Equaly divided amongft them", and in February, 175 1/2, Eleazer Kingsbery, Jr., had an order for twelve shillings for making rates in 1750. On October 4, 1752, the town refused to have a rate to pay former assessors, "or any of them," but in 1761 the assessors were paid four shillings each per day for taking a special valuation. The number of days that each man worked was as follows: - Amos Fuller five days, Lemuel Pratt seven and one half days, Robert Fuller ten and one half days, Samuel

The History Of Needham 521

In 1765 and 1766 the assessors were paid two shillings per day each, for taking the valuation, and in 1768 three shillings per day, which continued to be their compensation for some years, with the addition of the sum of sixteen shillings each "for making the rates". During the period of the greatest depreciation of the currency, which was in 1779 and in 1780, Michael Metcalf was paid £102 for thirty-four days taking a valuation, and Colonel M<=Intosh £540 for forty-two days. Lieut. Samuel Townsend was granted £1, los. "for his Copying of the Single Rate, and the State Tax laft June (1778) to Send to the General Court". In the years prior to 1776 the town paid annually 2s., 6d. for the paper for the use of the assessors. If all of the assessors worked it usually required about fourteen days to complete the valuation, make the rates, apportion the highway taxes and school money to the districts, and to issue the warrants, including those to the surveyors of the highways.

For seventy-five years there was little increase in the time required to assess and "make" the taxes, but a "General Valuation" nearly doubled the number of days consumed, and in 1850 such a valuation cost over $500, an unparalleled amount for that period. In 1795 the assessors were paid 66f cents per day each, in 1798 $1, in 1830 $1.25, in 1850 $2 per day each, and, with the exception of a few years, they have rarely received more than the minimum allowed by law. The compensation of the entire board, including clerk hire and the use of horses, has been: - 1830 $40, 1840 $53, 1852 $85, i860 $485.23, 1870 $663, 1880 $590.13, 1882 $264.35, 1890 $437.50, 1895 $336. In 1905 the annual cost of the assessors' department had increased to nearly $1000, and in 1910 to about $1900.

making annual lists of the children of school age. The writer when chairman of the assessors discontinued the school census as there were individuals glad to do it for $15, and it cost the town much more to employ its assessors in that way, besides interfering with other duties.

The tax lists, not the valuation lists, form a part of the town records to January, 1732/3, but no other lists appear to be in existence prior to 1780, with the exception of the one for 1749 now in the State Archives.

On May 22, 1778, John Ayers was chosen collector for the East and Isaac Goodenow, Jr., for the West, and they appear to have been the first tax collectors in Needham as distinct from the constables, between whom the rates for the East and West had been divided as nearly as might be. Mr. Ayers declined to serve, and Capt. Eleazer Kingsbery was elected on May 28, and duly sworn. These two "Collectors to Collect y® Rates" were allowed 4d. in the £, but only 3d, in the £ for War taxes. The practice of letting out the taxes to the lowest bidder, or bidders, dates from 1 78 1, when sureties acceptable to the town were required on the bond of each collector. The same year the town directed that its treasurer "Should Send out his Execution by the Fifteenth Day of December Next on the Delinquent Collectors," and should settle with them "According to the Scale of Depreciation and the Collectors to Collect the money Agreeable to the time they were Directed to pay the Money into the Town Treaf?." In March, 1786, a committee was "to Proportion Fifty Dollors to y^ Delinquent Collectors, what each of them Should pay into the Town Treaf' in a week." In 1790 all of the collectors for ten years were found to be in arrears, and £528, 13s., 5d. were due the town from them; in 1794 nine different collectors were in debt to the town, covering a period of fifteen years.

The History Of Needham 523

In 1782 £1, 15s., 3d. were allowed for collecting the "Meeting Houfe" tax of £104, 19s., 6d., 2f.; in 1787 the collector was to have 7d. in the £ for the ordinary taxes, and 4d. for the special tax of £450 to pay town debts, which latter was "To be Collected by the firft Day of February Next; or Give Notes Upon Intereft with Good Security to the Town Tref J Upon Demand ". In September, 1788, the town chose four collectors, who were to have 7d. in the £, but the next year 8d. was the compensation, and in 1794 Jacob Parker was elected the first collector of the whole town, with Robert Fuller and Enoch Parker as his sureties, and was to have 4§d. in the £. The custom of having two collectors was soon resumed, although the percentage was not always the same in the East as in the West.

In 1850 the collection of the taxes was bid off for one per cent, an exceptionally low rate for that time, but later two per cent was paid, and in 1876 there was a fixed salary of $600. In 1905 the collector received one per cent, which amounted to about $1000 per annum. In the last century there were many years when no commission was allowed on taxes collected more than twelve months after the date of the warrant committing them to the collector.

The votes of the town defining the duties of the collectors have varied greatly at different periods. In 1828 Deacon Lyon, who was both treasurer and collector, was authorized to charge delinquent taxpayers twenty cents for a summons (the same amount is demanded in 191 1), and was to pay over the taxes to himself as treasurer as follows: "all poll taxes, and one third of all other Taxes to be paid by the first day of September next, one third to be paid by the first day of December next, and the other third part by the first day of March A.D. 1829. and the Said Treasurer shall meet for the accommodation of the town at the house of Solomon

Flagg at the house of Nathan White j!?% at the house of Davis C. Mills and at the house of John Tolman, at Such time as he Shall appoint, giving Seasonable Notices ". The treasurer was to be "decently Compensated ", according to the judgment of the selectmen. It will, perhaps, be noticed that all of the places mentioned in the foregoing vote were taverns, but a few years later the rise of the temperance sentiment was probably responsible for a change to the stores. In 1850 the collector was required to sit in five buildings, including the almshouse, besides his own house, and he was to be in session at each place from 8 A.M. to 6 P.M. on the designated day or days.

In 1836 the collector was directed to pay to the treasurer $600, exclusive of highway taxes, on or before October i, one half of the balance and the highway taxes on or before January i, and the remainder on or before April i, under penalty of no commission on arrearages. Nathan Mcintosh was then collector at 31%- A discount was allowed the collector for prompt payments, and in 185 1 it was 4%. For years two thirds of the amount of the polls and personal taxes were due from the collector within three days of the expiration of thirty days from the date of the assessors' warrant, and the balance within the second thirty days.

In 1840 one half of the real estate taxes were required of the collector on or before December i, and the balance not later than March i, but subsequently one half of these taxes were due from him either on the last Monday in November, or within ten days ^ of the day when the taxes were due from the taxpayers, according to the vote of the particular year, and one half of the balance was to be paid to the treasurer on or before January i, and the rest on or before March i. From the first payment of the real estate taxes it was the duty of the collector to reserve enough to pay the State tax, and this custom was unchanged to 1882,

The History Of Needham 525

Monthly payments by the collector date from 1875, and he receives his warrant as late as September, although the writer to 1900 issued it in August, if the collector had then qualified. An annual vote of some length attempts to define the duties of the tax collector, and varies slightly in different years.

From 1884 to 1888 the town had a controversy with a then recently retired collector as to his right, following a custom, to retain the interest received by him from dilatory taxpayers, and in the latter year the Supreme Judicial Court decided in his favor, and the town had to content itself with abolishing the custom. This interesting case illustrated the hard conditions then imposed upon the tax collector, who had to pay the town whether he was able to collect or not, and was subject to penalties for delays. There have been instances where collectors have lost twice their compensation.

George Emerson Eaton 1850, '52, Josiah Howe Carter 1853 (served in 1849), George Jennings 1854-64 (eleven years), Silas Gustavus Williams 1865-8 (four years), Dexter Kingsbury 1869-80 (twelve years), Charles Willard Morton 1881-4 (four years), Charles Thorpe 1885-May 2, 1892, died in office, Howard Allen Grossman May 31, 1892-1903 (twelve years), John Lincoln Twigg 1904- .

Duties Of The Taxpayers

In 1838 the polls and personal property taxes were due from the taxpayers on or before the first Monday in July, and the real estate taxes on or before the first Monday in November, and these continued the dates for twenty years, with some extensions of time. In 1854 polls and personal property taxes were to be paid on or before the first Monday in August, and in 1856 the time when real estate taxes were due was extended to the last Monday in November.

Later it became impracticable for the assessors to issue their warrant before July i, and the poll and personal taxes were made due within thirty days of the date of the assessors' warrant. In 1881 polls were payable on demand, and in 1882 personal taxes also.

For some years prior to 1833 the discount allowed for the prompt payment of taxes was 3%, but that year it was raised to 4%, and later to 6%, which continued to 1881, when discounts to either the taxpayer or the collector were abolished. In 1857 an appropriation of $1000 sufficed for the discount, the cost of collection, and the abatement of taxes, but subsequently a comparatively large sum was required.

Abatement Of Taxes

Abatements were granted by popular vote in town meeting until after the Revolution, and as late as 1838 the town exercised this right directly on occasion, and since indirectly, articles asking for abatements appearing from time to time in town warrants. In 1786 and 1787 the town chose a committee of four "to confult with the Select men Upon y« Abatement of Taxes". A few items will illustrate the character of the early abatements: On March 10, 1745/6, the town was asked to abate Ezekiel Richardson's rates "Afrefl"ed upon his Son Peters head laft year and it Pafi:'d in the Affirmative". In May, 1752, the rate "that was Set upon John Coffrons Head" was abated. On May 24, 1759, abatement was granted "thofe men that Profifs themselves Baptis and belong to mr Boundes Church". This vote had reference to the minister's rates for 1758, but it was reconsidered, although several prominent citizens were excused from paying that particular tax, including the two ex-deacons, Timothy and Eleazer Kingsbery, the latter an "Anabaptist". Presumably all of these petitioners for abatements had ceased to be of Mr. Townsend's flock. In 175 1/2 John Mills was abated 9s., gd. for a "mifcaft in the Province Rate Committed to him to Collect when he was Conftable", and in 1760 Constable William Smith £5, IIS., 7d. because the rates committed to him "were made to Small". In 1760 Ebenezer Newell had an abatement "as he was Rated for a hors in the year 1758".

In 1768 Thomas Broad had an abatement as he was also assessed in Natick, and had paid there. In 1779 the selectmen gave Abiel Turner an abatement of £2, 13s. "what he was Taxed for his head in the war tax in Needham in the Year 1777", and during the Revolution the taxes of some of the soldiers were abated, as well as fines refunded that had been collected for neglect of militia duties. In 1782 Moses Cummings was abated 6s., 9d. "of what he was Taxed in y« Beef and War Tax, for his Son Aarons Poll" in 178 1. In 1784 Isaac Underwood asked the town for an abatement, but was answered that he had better give his note to Constable John Mcintosh for the 1783 taxes. In 1785 the poll tax for two years of Joseph Cunningham was abated in town meeting, the tax for 1785 being 9s., 6d. On October 19, 1786, Ephraim Jackson's taxes for 1785 were abated because his house had been burned.

Our tax and valuation lists are missing from 1733 to 1779, and the somewhat voluminous records of abatements have value as they contain the names of men who were in the town but a short time, and of whom in some instances there is no other trace in our town records.

Miscellaneous Tax Items

On October 14, 1746, the town declined to accept the receipts given to John Alden and Caleb Kingsbery, the constables, who had paid over the "Minifters Rate" without a warrant from the assessors.

In May, 1755, the town voted not to make any rates that year for the poor, schools or town charges, if the notes that Mr. Bowdoin gave could be availed of "Seafonable", and three years later these notes were relied upon to meet similar expenses.

Article 10 of the warrant for March 12, 1792, was to see if the assessors should require an oath from "inhabitants" making returns of property to them, but action was postponed, and nothing came of it.

In 1764 and 1765 £66, 13s., 4d. were assessed each year for Mr. West's salary, and in 1770 the assessors' warrant was for £73, 6s., 8d. for the minister, and £119 for schools, poor and town charges. In November, 1739, the assessors had been directed to assess nine shillings on each poll in the minister's rate.

The Province Tax

On July, 171 2, the selectmen of Dedham and those of Needham agreed that the latter town should pay £59 of the £270 assessed upon Dedham on account of the Province tax, and £7, 7s., 6d. of the County tax. The first Province tax assessed directly on Needham was that of 1717, and amounted to £31, 7s., 11 d., and from that year to 1744 this tax varied from £12, 17s., 2d. in 1719 to £246, IDS. in 1728, including the representatives' pay, which later ranged from £8, os., 6d. to £41, 17s., depending largely, as did all taxes, upon the value of the currency. The average Province tax paid by Needham was about £86 until after 1744, when it was approximately £179, and so continued to 1774, this period including the conquest of Canada. In September, 1755, the special levy on account of the Crown Point Expedition cost Needham £66, 9s., and at the close of the war in 1760 no less than £374, 2s., 6d. was "laid" upon Needham by the General Court.

The History Of Needham 529

In 1775 the town paid a "Colony Tax" of £151, 4s., 6d., but on March 23, 1775, voted "That the Collectors of the Province Taxes: That have Not Paid in their Money to the Hon= Harrifon Gray Efqi Should pay in the Province Tax they have Collected or have Yet to Collect to Henry Gardner Efqi of Stow". This vote is referred to in the chapter relating to the American Revolution. The first State tax was in 1776, and Needham's share was £357, 19s., 6d., and from August, 1777 to May, 1780, the General Court apportioned to this town State taxes of the nominal amount of £76,402, 4s., id., 2f., a huge sum, but most of it payable in paper money so badly depreciated that at one time £2 were equal to only 6d. in hard money. Our State tax was £1489, IIS., 5d. in 1780, reduced by bounty credits to £779, 15s., 8d.

The regular annual Province tax was voted at the May session, but the assessment of the representative's pay was for the preceding year. From 1820 inclusive this tax for the representative has not appeared as a separate item. In 1761 the sum of £21, 9s., 8|d. was transferred to Needham from Natick on motion of Lieut. Amos Fuller, the member from Needham, because of the restoration of "The Leg" to Needham, which section included one fourth of the polls and estates of Natick. A similar vote was passed the next year in answer to a petition of Samuel Morse in behalf of the selectmen of Natick.

On March 12, 1753, the town appointed William Bowdoin, their representative, Capt. Robert Fuller, Dea. Josiah Newell, Amos Fuller and Jonathan Deming to get an abatement of the Province tax assessed upon Needham, and in 1764 Deming was paid four shillings for a similar service. Applications for abatements of this tax were frequent, and there was occasionally such a petition from Needham.

On July 26, 1779, the town chose Capt. Eleazer Kingsbery, Michael Metcalf and Nathaniel Fisher "to join with the Other Towns in the County to Petition the General Court to See if they can Get Some abatement in there State Tax", and the next spring Michael Metcalf, Colonel Mcintosh and Nathaniel Fisher were to assist Representative Kingsbery "to Git Some abatement of our State Tax".

Census And Statistics

Under date of January 28, 1777, the five selectmen of Needham, duly sworn by Josiah Newell, Justice of the Peace, reported to the General Court that there were in town 287 white males over sixteen years of age, 6 negroes and i mulatto; also 4 refugees, viz., Capt. David Phelps and Thomas Neal of Boston, Walter Logan, Esq., of Roxbury and James Miller of Charlestown: the latter became a resident. Archives, Vol. 166, p. 114.

The History Of Needham 531

A more elaborate return was made in 178 1, Archives, Vol. 161, p. 337, and again in 1786, with a later revision. Archives, Vols. 162 and 163, pp. 215 and 12. From the valuation of 1768 it appeared that there were 249 rateable polls, 2 not rateable and supported by the town, 25 not rateable, but not supported by the town, 140 dwelling houses, 10 shops separate from or adjoining other buildings, 118 barns, 7 grist, saw, fulling or slitting mills, 34 other buildings of the value of £5 and upward, 695 acres of tillage land, 803I of English mowing and upland meadow, 86i| of fresh meadow, 2036I of pasture, 4842I of woodland and other unimproved land, 1294 of unimprovable, waste land, 161 horses and mares three years old or upward, 10 two-year-old colts, 10 one-year-olds, 212 oxen three years old or upward, 65 neat cattle three years old, 79 two-year-olds, 53 one-yearolds, 506 cows four years old and upward, 315 sheep and goats six months old and upward, 235 swine six months old, etc., 1017 barrels of "Cyder", £1670 "Debts due to any person on interest or not on interest except Gov* Securities and Continental Loan Office Certificates", plate 90 ounces @, 6/8 £30, money on hand £50.

There is a valuation attached to each item, but the real estate tax in 178 1 and 1786 was on an income basis. The total valuation in 178 1 was £3152, 4s., 9d., and in 1786 £2245, 9s., 2d. In the former year the taxable value of the Income from real estate was £2677, 4s., 6d., and the 129 horses were appraised at £6 each, 212 oxen at £7 each, 543 cows at £4 per head, 603 sheep and goats at 6s. per head, and 139 swine at 12s. each. It will be noticed that an ox was esteemed of more value than the average horse, although in

As only the taxable values, and not the market values, of the Massachusetts Bank and Corporation Stocks, owned in Needham, are accessible, it is useless to attempt to include them in the town's valuation, and they are omitted.

The History Of Needham 533

The exempt property, not including widows' and soldiers' exemptions, has been valued as follows: 1880 $712,175, of which Wellesley College represented $623,175, and the Appleton Temporary Home for Inebriates (East Needham) $16,900, 1905 about $80,000, all Church property, except about eighteen acres of land owned by the Convalescent Home of the Children's Hospital, and valued at about $5500. There is also a large amount of town property, which has not been recently appraised, and there are the graveyards.

In estimating the amount expended for schools in years past it should not be forgotten that in addition to the appropriations given in the tables the town received from the State School Fund $82.34 in 1850, $105.16 in i860, $288.67

* To this sum should be added the income of the Dwight School Fund, $210 per annum, and the tuition paid by out-of-town pupils, which in 1910 amounted to $700.75.

in 1870, $18944 in 1880, $202.97 in 1882, and $169.73 in 1890. Before 1900 the town had ceased to share in this form of State aid. Until the establishment of the Free Public Library in 1889 the money from the dog licenses was voted to the schools, and amounted to $161 in i860, $359.21 in 1870, $384.75 in 1880, $208.40 in 1882, and $306.17 in 1885. This represented the balance of the dog taxes of the preceding year, which was returned by the County treasurer to the town after deducting its share of the expense caused by dogs that killed animals and fowls, or did other damage for which the County paid.

In 1870 the town expended $28,397.73 ^'^^ schools, including $17,662 for new school-houses, and of the latter $6850 was in the tax levy, and forms a part of the $33,850 voted that year. The Highway appropriations, as given in these tables, include ordinary bridge repairs, the removal of snow, and beginning with 1880 one half of the cost of sidewalks, the abutters paying the other half. In addition to the appropriations for highways there was in 1900 the sum of $2230.04 received from the Street Railways, and this is an annual source of revenue to the town. In 1905 there were | available for the highways, including the removal of snow, and work on sidewalks, $12,693.63. The Massachusetts Bank and Corporation taxes yield the town $7000 or $8000 per year since 1900, and from 1870 have been important items. The Corporation tax was first received by the town in 1866, and netted $1171.23. The Bank tax, as a source of town income, dates from 1871, and then amounted to $1793.93, the Corporation tax yielding the town $3032.60 that year. The appropriations were not made in dollars | until 1798; those of 1800 were as follows: Highways $500, Schools $500, Poor $500, Town Charges $400.

The four principal appropriations given in the foregoing tables do not equal the amounts annually paid out by the town treasurer; for example, in 1850 he paid $5866.81, and the committee to reckon with him in the spring of 1851 re- ported that the town owed him $875.64. Often a considerable outlay for a school-house, or other improvement, was not paid in one year, and after the Civil War money was voted to reduce the war debt.

No neat cattle under twelve months old, or sheep or swine under six months are assessed, or reported by the assessors. As only the larger flocks of poultry are assessed the figures as to fowls are of but little value, and the custom of counting each apartment, or suite of rooms, as a separate dwelling-house swells the number out of proportion to the inhabitants. The assessors say that this method of counting dwellings has been abandoned, but that it appears in earlier statistics. In 1872 only four sheep were assessed, and all of them belonged to George Kuhn Clarke, who in 1875 was the owner of the three sheep then on the list.

Prices Of Commodities

* Jonathan Huntting made twelve pairs of shoes for the soldiers in the spring of 1778, for which he had an order the following year for £21, 12s., with the addition of eighteen shillings for interest on his claim, which had waited nine months. The difference between the purchasing power of hard money and the currency of the war period is illustrated by this table, the reasonable figures representing the hard money prices.

The History Of Needham 537 Prices After The War

The most ancient tavern in Needham was that of Benjamin Mills, whose license was dated July 2, 1705, and whose house near the Lower Falls is mentioned by Judge Samuel Sewall in his famous diary as a place where the Royal Governors, and other dignitaries, were wont to refresh themselves when journeying to the inland towns of the Province.

On May 17, 1732, the town voted down propositions "to have three Taverns fet up in the Town this year", or to have two taverns, or even one. On October 28, 1755, a Resolve of the General Court became law, which authorized the Court of General Sessions of the Peace for Suffolk County to license Samuel Richards, of Needham, "Innholder", who had failed through sickness to renew his license at the proper time. On May 11, 1785, it was "the mind of the Town that the Selectmen Should Put the Law in Execution Refpecting thofe Perfons that Spend their time and Intreft Unnecefarily at Taverns, or elfewhere", and a similar vote was passed in 1791. Moses Mann was licensed to sell "foreign distilled Spirits at his Shop" for one year by "Th Gorham Supervifor of the Revenue for the District of Maffachufetts", countersigned by "Tho. Clarke Collector of the Revenue for the eighth Divifion of the third Survey, in the Diftrict of Maffachusetts" October 28, 1795.

Morse's Tavern, then in the limits of Natick, was much patronized before the Revolution, as was Bullard's, which latter was on Washington Street where is now the eastern lodge of Wellesley College. Ensign Ephralm Bullard, the landlord of the tavern, died In 1779, and several of the Bullards appear to have been successful innkeepers. Major Moses Bullard, a brother of this Ephraim, removed to Boston, and kept the noted Sun Tavern there from 1789 to 1794.

Flagg's Tavern is still standing at the corner of Washington and Church Streets in Wellcsley, and was kept a century ago by Solomon Flagg, Senior. He was father of our late town clerk, and came to Ncedham from Boston in 1805.

Colonel Mcintosh entertained many people at his house on what was later Great Plain Avenue, and his son. Major Ebenezer, had the Mcintosh Tavern, on or near the site of the house of Charles Kingsbury Cutter, at the corner of Great Plain and Central Avenues, the latter road not then existing. Noyes Street was the old road.

The Major was succeeded by his son Francis, and he by Davis C. Mills, who had the tavern one year. Nathan M'^Intosh, son of the Major, followed Mills. Isaac Myrick was the last to keep a tavern on this spot, and after the building had been used for some years as a store by Rufus Mills and others it was burned in February, 1844. The tavern hall was a favorite place for dances, and Mr. M°Farland taught dancing there, and fiddled for the dancers. Mr. Miller, who drove the stage that ran through Dover, succeeded Mr. M^Farland as the fiddler.

The Honorable Enos H. Tucker related to the writer anecdotes of the dances In this tavern. One winter, just before a party, the floor was washed and ice formed on it, with the result that while dancing a cotillion Abby Daniell slipped and fell. Mr. Tucker said that In the cotillion there were often two rows of young people extending the entire length of the hall. After the tavern was burned Ezra Fuller, Jr., built a house and store on the site, and he and his brother-in-law, Timothy Newell Smith, had a general store there. A part of this later building is now Mr. Cutter's house, but much changed, and the ell, the northern portion,

Aaron Smith, Jr., known as "Hawk Aaron", removed to Plainfield, Connecticut, in 1799, but previously had kept tavern in his house on South Street, opposite High Rock Street; the house had been for many years the home of his uncle, Lieut. Aaron Smith. Isaac Felton had a hostelry near Smith's, on the north side of South Street, near Webster Street. Many people recall the old Felton house, but few now remember Isaac Felton, who died in 1842, aged sixty-three years.

Hoogs's Tavern, later known as Rice's Block, stood next to the railroad track at the Lower Falls, and was burned early in the morning of February 27, 1905. George W. Hoogs, a native of Newton, kept a tavern there for many years prior to 1850, and his family lived in what was then known as the "old part". Mr. Hoogs had a store and a bar in the southern portion, and in the hall above it Mr. M°Farland had a dancing school at times. The early tax collectors usually received taxes at Hoogs's Tavern one day each autumn.

The stage coaches regularly stopped at Wales's Tavern on the Newton side. This tavern had a second story that was larger than either the first or third, but was not an ancient building, and was burned on June 8, 1868. It stood on the corner of Washington and Wales Streets, and it was here that Nathaniel Prentiss Banks gave dancing lessons, including among his pupils some young people from Needham. The Metropolitan Park Commission removed a much older tavern on Wales Street in Newton. The moment one is half-way across the bridge formerly known as the Mills Bridge, going north. Walnut Street becomes Wales Street; the latter is a very short street.

The History Of Needham 541

1 8 10. It was long owned by William Minot of Boston, who leased it to successive tavern-keepers. From 1846 to 1849 a hotel was taxed to Daniel Stone, and apparently it was the same that Mr. Minot had owned, as his name then disappeared from our tax lists. In later times the propertywas owned by John W. Shaw, who leased it. In 1834 this tavern was kept by John W. Slack, when the coming of the railroad influenced him to give it up. Among his successors have been Moses Crafts and Mr. Blanchard. Col. Lemuel Shepard, who came from Dedham, was a well-known landlord of this hostelry, and it long bore his name. Mr. M<=Bride was the tavern-keeper at one time, and during the Civil War Mrs. Tenney was the landlady. Dr. Newhall followed her, and is said to have built the large barn. In 1 88 1 Elisha Livermore was the proprietor of the Elmwood Park Hotel, as the house was then called, and in 1908 Capt. Oliver C. Livermore kept it. In 1908 the estate was sold and was made a public park. The citizens of Wellesley raised $10,000 by subscription for this object, and the town appropriated $10,000. Many meetings and social gatherings have been held in this house, which has been taken away, and in the thirties Meridian Lodge of Masons met there.

Post-Offices

The first post-office in Needham was established on May 17, 1826, and that day Rufus Mills was appointed postmaster, and served to 1839. For some years he had the post-office in his house, now the home of the writer, but later removed it to Daniel Kingsbury's store, which is the dwelling-house now owned by Mrs. Marianna Whitney on Central Avenue, near what is popularly known as Dog Corner. Mr. Kingsbury, and later George E. Eaton, kept store there, and Mr. Eaton lived in the house. It was the custom of the tax collectors to sit a few hours each year at the different stores, taverns, and at the almshouse, and for some years in the forties taxes were received at this store. When Mr. Mills first became postmaster the mail was brought once a week from the Upper Falls by Lemuel Mills, Jr., who went after it on horseback, but this was changed to twice a week, and later to three times. ^

Israel Whitney succeeded Rufus Mills, and for some years had the office in his house, when he removed it to the newly erected Nehoiden Block. Mr. Whitney's methods were informal, and people helped themselves as they saw fit to the mail, which he spread on a table. Elbridge Smith of Evanston, 111., who was born in Needham, wrote of Mr. Whitney in 1902: "the old Postmaster, Israel Whitney, who was Justice of the Peace and cobbled our shoes, would bring the mail, from his house close by, down to the school yard in his leather apron, with his specks on the end of his nose, which was pretty long, and the children would collect around him; he would then distribute the mail to the children, who in turn would take it where it belonged when they went home". In 1908 the old shoemaker's shop of Israel Whitney, with a slide in the door through which he once passed out the mail, was detached from the house, which was for many years the home of Bill Burrill, and moved back to form part of a shed or henhouse.

The second post-office in town was the one established in West Needham, with Charles Noyes, son of the Rev. Thomas Noyes, as its first postmaster. He was an optician, and had the office in his shop, where as early as 1830 the mail was brought twice a week by the "Daily Line" of

1 In November, 1909, Mr. Edward Mills, a son of Rufus Mills, loaned the present postmaster, Albert E. Brownville, a little trunk in which he said his father kept the letters received. The trunk was on exhibition in the window of the postoffice for some time, with a suitable inscription, but the stand which once accompanied it could not be found, although known to have been in the possession of one of the Mcintosh families. This trunk is only seven and three eighths inches by four and one fourth inches on the inside, and two and seven sixteenths inches deep, and was kept by Mr. Mills on the mantelpiece. Mr. Sumner B. Mills has an old trunk with various compartments which is said to have been used by either the first or second postmaster. It is twice as large as the one described^ both were in the loan exhibit in September, 191 1.

The History Of Needham 543

stages, which were advertised to leave Wildes's, 11 Elm Street, Boston, on Mondays, Wednesdays and Fridays at 7 A.M., and other days at 11 A.M. These stages ran to Uxbridge via Newton, West Newton and Natick. Mr. Noyes was succeeded by William Flagg, who held the position twenty-five years.

The post-office at Grantville dates from November, 185 1, when the Rev. William H. Adams was appointed postmaster, and the office located in his house. Mr. Adams had a private school in Grantville 1846-52, and the school was in the house known as the Stanwood house, which then stood on the east side of Washington Street, having been moved from its original site, which was west of the present railroad station. This removal was caused by the building of the railroad. This migratory house was again moved, this time to Maple Place, and within a few years it has been transferred to the Abbott Road, where it was occupied for some years in the nineties by Miss Sarah Elizabeth Laughton, A.M., who had a boarding-school and day-school for girls there.

Although no attempt Is made to give lists of the postmasters, something should be said about the third postmaster at Highlandville, John James Whetton, who was one of the best citizens of the town, but whose refusal to allow his name to be used for town office results in his not occupying the place in this history that he otherwise would. He was born in Sutton in Ashfield, Nottinghamshire, on October 21, 1844, and in his younger days followed the sea, having some interesting experiences, including that of being pursued by the famous Alabama, when he was one of the crew of the Great Britain. He came to Needham In 1870, and engaged in the grocery business; a few years later he purchased the store of Mark Lee at Highlandville, and was a successful merchant, dealing chiefly in groceries. He also represented the Cunard, Dominion and Allan steamship lines. In 1890 Mr. Whetton succeeded Mark Lee as postmaster, and continued in office the rest of his life, contributing by his efficiency to raising the post-office to a higher class. He died suddenly at the sea shore on September 6, 1903, and his funeral on the 8th was one of the largest that has taken place in town for many years. A full-rigged ship is appropriately chiselled upon his monument.

Rural delivery was introduced into Needham on June 4, 1900, in connection with the post-office at Wellesley, and then, as now, included a section in the southwestern part of the town. Chester A. Bigelow has been the carrier from the beginning, and has never missed a trip. Four months after the establishment of this route another man, starting from the post-office at Wellesley Hills, began to deliver mail in the northwestern part of Needham, and with some changes this delivery has continued to the present time.

On September i, 1902, a delivery connected with the Needham office was first made, and at the end of one year, George Lyman Kingsbury, the delivery agent, had handled seventy-six thousand pieces of mail, two thirds of which were delivered to individuals.

On May 3, 1830, the town dismissed article 3, which was "to see what measure the town will take with regard to the recovery of the one hundred and sixty dollars in money that the town paid in the year 1829 to John Williams and

The History Of Needham 545

After the Boston and Worcester Railroad was opened to Grantville Marshall Newell daily drove a stage from East Needham to connect with the trains, and for a time, at least, he kept his horses and vehicles in the very ancient barn on the Townsend place, which estate is now the home of George Kuhn Clarke. This stage was a huge affair painted yellow, and the body of it was hung on leather straps and at certain seasons of the year, when the roads were at their worst, it was marvellously encrusted with mud. The late Francis A. Mcintosh, then a youth, entered the employ of Mr. Newell, and within a day or two was told to wash the stage early in the morning, that imposing vehicle being in great need of such attention. At breakfast Mr. Newell asked "Frank" if he had washed the stage, and he said, "Yes". "Well, did you get it clean.?" said Mr. Newell. "Yes, I guess so, I used four pails of water" was the reply. Some people will appreciate the fact that in those days the only comfortable way to wash a wagon was to take it to a stream or pond, and must sympathize with Frank, who had lugged four buckets, or pails, of water.

When Needham was incorporated there was one woman receiving public aid, and she was the only person "on the town" who belonged north of the Charles River.

She had been assisted since 1694, and contributions were collected for her on Sundays. This happy condition did not last, and before many years there were a number of destitute persons, most of them elderly widows, some of whom lived to a great age and were on the town for decades. The large majority of Needham's poor have had occasional aid only, and the number "put out" or sent to the town farm has been comparatively small. A widow taught school in town for thirty years, and was an equally long time dependent, boarding at either William Eaton's or Nathaniel Ware's, the town paying but little until the infirmities of age made her a care rather than a helper. She died at Mr. Eaton's in 1800 or 1801, and he was allowed $1.50 for going to Milton to notify her daughter of the mother's death. Some of the poor lived with the same families for years, while others were subject to frequent changes. It was not unusual in early times for the town to compensate individuals for the care of their nearest relatives, and in the last century the selectmen made contracts for such maintenance. One item will illustrate: On May 19, 1748, the town granted a rate of £80 for the poor "forty pounds of it to be payd to John parker as a Gift for his Care of and providing for his Grandmother some years Last past". John did not live to get this money, and four years later the selectmen gave his brother, Jacob, as administrator of John, an order for £5, 6s., 8d. "Lawful! money of New= England which Is Equeuile nt to Forty pounds old tener that the Town gave unto y^ Said John Parker Deceaft as a Gift for taking Care of his Grandmother Some Years".

The terms on which the entirely dependent poor were placed at the auction annually held by the selectmen in October or November is illustrated by the following: "The Conditions that those persons who are Supported by the Town of Needham are to be put out for the term of one year from the first day of Nov^ 1800 is as follows Viz* - Said persons are to be put to those persons who will keep them at the lowest terms. - Those that take them are to Support them decently, with food. Clothing &c. and at the expiration of said year to remove them to the place where they are to be kept the year ensuing as well Clothed as they received them (extra Sicknefs to be allowed for) and no pay to be allowed to those persons for keeping the poor after the end of said year except they take them for another year". There were then "put out" four women, three of whom, if not all, were old, and one man. The terms ranged from 28., 6d. to 6s., 8d. per week, depending upon whether the indigent person was useful about the house or farm. Within the recollection of the writer the insane were kept in the towns, and the Honorable Enos H. Tucker stated that his Grandmother Tucker for years boarded an unfortunate woman, whom few could manage, receiving from the town the then high compensation of $5 per week. In 1744 Amos Fuller provided for a child for a year for £5. At the death of a pauper the personal effects were sold at auction by the town, when "sorry" prices were realized, and the descriptions of the articles were the reverse of attractive. The expense for liquor at auctions is referred to in the chapter on Temperance, and elsewhere in this book, and as the auction of the poor was held in a tavern its proprietor supplied the drink and brought in a bill. One of the earlier orders of this kind was granted to Ebenezer Mcintosh in the spring of

1793 for five shillings "worth of philip he found when the poor of the Town were put out", and is remarkable only for the small sum named for that particular occasion, it often costing several dollars. There are a great number of items in our records relating to supplies for the poor, but a few will suffice to illustrate their character: In 1755 and 1756 a certain man was most destitute, and cost the town a considerable sum. Timothy Kingsbery, Jr., procured a "Coat and Sheet" for him, and Ebenezer Skinner a "Blankett and a sheet and a Shirl". Dr. John Allen of Newton brought in a bill of £2, i8s., 8d. for "Attendance and Medicine", and Dr. Deming of West Needham one for £2, which the town paid, but when he presented another bill for £3, los. the town declined to pay it, and the Doctor was still urging his claim in 1758. In 1761 Seth Wilson boarded a poor woman a year and a half for £7, 8s. In 1771 Josiah Woodward charged the town six shillings "for making a horfe Litter to Remove the wid° ****** and Afsifting their in altho Difapointed".

There are many orders for "Cotton and Lining Cloath for Cloathing", shoes, etc. There are some curious items among the orders for the poor: In 1795 Elman Tolman was allowed six shillings for " Sugar Chocolate Buiscuit for Molly ****** in the year 1793", and in the winter of 1795/6 a poor man was furnished by the town with two barrels of cider at a cost of $2.50 per barrel; presumably the selectmen considered cider a necessity, or thought they were applying the Golden Rule.