112 HISTORY OF DELAWARE COUNTY. [1677. 



thorized a levy of Id. per pound on every man's estate, towards 

 paying public expenses, but the Justices of New Castle obtained 

 authority from his Excellency to substitute a poll tax, represent- 

 ing the inconsiderable value of estates, the difficulty of deter- 

 mining that value, and the distance of the people, as their excuse 

 for asking the change.^ 



The unliquidated expenses of Upland county had by this time 

 so much accumulated as to present an alarming aspect of in- 

 debtedness, when the means of liquidation are considered. This 

 indebtedness embraced the following items : — 



" To neels Laerson for ye Courts Expensis to this day, 

 Except 200 gilders by Capt° Cantwell paid him before, 

 there being no other accommodation for ye court, . . G. 639 



To Lace Cock, for Expensis of ye Comand"' and 

 Simico Indians last spring; ye ace' being allowed by ye 

 Court, 250 



The woolves heads in this Co''', not all brought in yet, 

 but computed by ye Court, 420 



To ye Clercq allotted by ye Court for his several Ex- 

 traordinary services to ye Co''', etc., .... 200 



To Justice Israeli helm for his severall services to ye 

 Country as Interpreter about ye Indians, . . . 400 



To Capt° Cantwell, w'^*' hee hath p** to neels Laerson 

 for ye Courts accommodations, etc., .... 200 



Justice Otto Ernest for sundry Expensis on ye publicq 

 acct. of w''^ hee hath not yet brought In his acct. of 

 perticulars, . . . . . . . . . 300 



Lace Cock for Expensis when his hon"" ye governo'" was 

 there, 112 



Peter Rambo demands for Expensis when his bono'' the 

 Governo'' was there, 800 gild'', 800 



Capt" Cantwell proffered in Court to pay him 400 gil- 

 ders w"'' hee refused, soo that this is left to his bono" to 



judge of. 



G. 3321 



Besides fees due for ye collecting the s"^ Levy." 



At the November Court of this year, the Justices decided to 

 levy a poll tax of 26 gilders upon each Tydable (taxable) person, 

 which included every male inhabitant in the County between the 

 ages of 16 and 60 years, except the Justices, who were by the 

 Dukes laivs exempt from the payment of taxes, except for the 

 support of the Church.^ This levy was to be collected by the 

 High Sheriff, before the 25th of the following March, and in- 

 stead of money, he was authorized to receive " wheat at five, 



1 Haz, Reg. iv. 73. '^ N. Y. Hist. Col. i. 318. 



