a tax, and to grant £50 for that purpose the ensuing year. In working out this sum, a man was to be allowed four "The Assessshillings per day, and oxen two shillings. ors, in levying the money for the highway," were instructed "to go by this rule, that a poll shall pay equal to £15 of valuation."

The next town meeting, as far as can be gathered from the town records, was held at the same place, Monday, March 2d, 1772. Mr. John Blunt, Moderator, Jonathan Whiting, Clerk. (See Appendix, Note C.)

GARDINER'S DAM.

Mr. Gardiner's dam, at Cobbossee Conte, was a great annoyance. It deprived the citizens of some of their means of subsistence, as well as a source of income. It prevented the fish from coming up into the brooks and ponds, as they previously did in great abundance. It is not known at what time the dam was built across the Cobbossee Conte stream, at what is now Gardiner. The waters of the various ponds and brooks in town find their way to the Kennebec river by the Cobbossee Conte stream, at Gardiner. The dam must have been built early, because the first settlers in Winthrop went there to have their grain ground. The first action of the people of Winthrop in relation to the dam, on record, is at a meeting of the town, Nov. 17, 1771, when they chose James Craig, Jonathan Whiting, and Ichabod How, a committee to solicit Dr. Gardiner & Son to open a place through, or around their mill dam, to let the fish up for the benefit of the town. In the warrant for the meeting, March, 1772, the 5th article was, "To choose a committee to solicit Mr. William Gardiner to open a place through or round

his mill dam, to let the fish up for the benefit of the town." August 30, 1773, "The committee made a verbal report to this purport, that they had waited on the Dr., and desired him to open a suitable way through or round his mill dam, for the fish to go up for the benefit of the town, but that the Dr. wholly declined to comply with their request.

July 10, 1775, chose Joseph Baker, Ransford Smith, and John Blunt, a committee to obtain a fish way through Mr. Gardiner's mill dam at Cobbossee in some lawful way.

May 17, 1779, they appointed "Capt. John Blunt, Lieut. Jonathan Whiting and Mr. James Craig, a committee to the Court of General Sessions of the Peace to obtain a fish way round or over Mr. Gardiner's mill dam, at the next session to be held at Pownalborough in June next, and to pursue the affair, at the expense of the town, as they in their judgment shall think best, till they obtain said end, or shall be satisfied it is not attainable."

May 3, 1784, Capt. John Blunt, Robert Page, and Samuel Foster, were appointed a committee to procure a fish way through Mr. Gardiner's mill dam if possible. April, 1789, Benjamin Monk, Squier Bishop and David Foster, were a fish committee.

March 1, 1790, Samuel Wood, Joseph Metcalf and Capt. Nathaniel Fairbanks, were a fish committee. April, 1791, Jedediah Prescot, Jr., Reuben Brainard and John Chandler, were appointed a fish committee. April, 1794, John Wadsworth, William Pullen and Timothy Foster, were appointed a fish committee. May following, the town "Voted that the committee proceed against the mill dam, at Cobbossee stream, as the law di

rects." 1796, Samuel Wood, John Wadsworth and Elijah Wood, were the fish committee.

At a meeting, Jan., 1806, the Representative to the General Court, was instructed to oppose having Cobbossee Conte stream exempted from the fish law of the Commonwealth.

But all their efforts proved unavailing. No fish from the river came into the ponds.

TAXES.

The first tax, which was seven dollars, it has been said, was paid with the head of a wolf, killed by Mr. Benjamin Fairbanks. He received that sum as a bounty from the State, for the head of the wolf. Whatever the fact in this case might have been, there is probably a mistake in regard to the date. For Feb. 21, 1783, is the following, "Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, that whosoever shall, hereafter, within this Commonwealth, kill any grown wolf, or wolf's whelp, (other than such as shall be taken out of the belly of any bitch wolf,) and bring the head thereof unto the constable of said town, in which such wolf, or wolf's whelp shall be killed the constable, in presence of one or more of the selectmen, shall cut off both the ears of the same, and cause them to be burned. And such selectman or men, and constable, shall give the party a receipt for the said head, expressing whether it be a grown wolf or a whelp; and upon producing such receipt, the party shall be paid and allowed by the treasurer of such town, out of the town treasury, the sum of four pounds, for every head of a grown wolf by him killed, and the sum of one pound for

every wolf's whelp; and all such sum and sums of money so paid out of any town treasury, in manner aforesaid, shall be paid and allowed to such town by the Treasurer and Receiver General of this Commonwealth."*

March 1, 1773, in town meeting, "Proposed to the town that the Selectmen petition the Great and General Court to exempt this town from Province tax for five years. Passed in the affirmative.”

During the Revolutionary war, the people were, in common with other inhabitants of the country, subjected to burdensome taxes. In 1778, the town "granted £30 to procure clothing for the army." They also voted “to give six dollars a pair for shoes, five dollars a pair for shirts, and four dollars a pair for stockings." They also "voted to raise 260 dollars, to be assessed and collected by the first day of Jan., 1779, to provide clothing for the soldiers. They also excused those who were in the army in 1775 from paying taxes. 1780, "Voted to raise three thousand pounds to hire men into the service, and that it shall be assessed as soon as may be." They agreed "to hire men into the service this year by a vote, when they are sent for by lawful authority." Aug., 1781, "Voted to procure 2850 lbs. of beef, agreeably to the resolve of the General Court-and 12 shirts at 12 shillings a pair, 12 pairs stockings, at 8 shillings a pair, and 12 pairs of shoes at 9 shillings a pair."

The town, many years, was very lightly taxed for the support of the poor. For there were very few who needed their assistance. 1793, Benjamin Monk acknowledged the receipt of $19 for keeping the widow Joy from the 5th

Perpetual Laws of Mass., from 1780 to 1789, p. 367.

of May, 1790 to Aug. 12, 1793 — and also for her clothing, £1 19s. 94d. She died, 1797. 1798, Ephraim Stevens received $40 for keeping Joseph Stevens 32 weeks. Jan., 1800, Rial Stanly received $24,62 for keeping Andrew Nelson. Feb. 20, he received $22,38 for keeping Andrew Nelson and his wife, and for providing snuff and rum, and one shirt. This man belonged to Boston. For the bills for his support, amounting to $109,32, Dec. 13, 1800, were sent to Boston. He died in Dec., 1801.

PROVISION FOR THE POOR.

In 1837, an amount of revenue had accumulated in the Treasury of the United States, beyond what was needed to meet the current expenses. It was proposed to distribute this surplus in the different States. This town received as their share of the surplus revenue, the sum of $000,00, which they invested in a farm and buildings, bought of Jesse L. Fairbanks, for $2,100, for the support of the poor. This is a much more humane and Christian mode of ministering to the necessitous than was formerly practiced. They were put up at public auction and bidden off to the person who would keep them for the smallest sum. By falling into the hands of unprincipled, inhuman persons, the poor sometimes actually suffered for the necessaries of life. But now they are well provided for, and the town prospers.

BOUNTIES, &C.

May 7, 1798, the town offered a bounty of twenty-five cents apiece for every crow which any person should kill and carry to either of the selectmen. "Said bounty