Enlargement of the College's power to hold real estate, 1798-1799, undated

Harvard's Charter of 1650 exempted the College from taxation on real estate up to five hundred pounds annum. On July 15, 1797, the Harvard Corporation presented a petition to the Massachusetts General Court requesting the amount of tax-exempt real estate be expanded. As the College attempted to expand their exemption, it faced opposition from a Committee of the town of Cambridge over whether the College should have to pay town and parish taxes on land owned in Cambridge. The two parties were unable to come to a compromise during a meeting on June 20, 1798, and after the Corporation presented another petition to the General Court at the end of January 1799 regarding real-estate tax exemptions, the Cambridge Committee followed with their own.

On June 10, 1799, with a bill pending before the General Court, the Corporation appointed a Committee to appear as needed before the General Court and to do all they could to help pass the legislation "as may be most for the advantage of the College." During the meeting, the Corporation also voted to appoint Professor Pearson as the agent for the Committee instructing him to appear with them and "furnish such documents, on the subject, as he may now have in his possession, or may further procure." The General Court did not respond to the Corporation's request for an increased exemption allowance in 1799, but it also did not change the tax exemption for College officers; the annual tax act approved on February 24, 1800 included the traditional exemption clause. Disagreement between the Corporation and local towns over the College's tax exemptions continued into the 19th century and was impacted by court decisions and state tax legislation.