Records of the Corporation relating to College tax exemptions

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Four folio-sized leaves containing a handwritten copy of a petition to the Massachusetts General Court from the Harvard Corporation requesting the College's amount of tax exempt real estate be enlarged.

Title transcribed from document verso.

Scope and Contents One fragment of a leaf containing a handwritten extract from unidentified legislation stipulating that a section of the bill "should not be so construed as to exempt" the real estate of the College or its officers from payment of local taxes beyond that exempted in the Charter of 1650 and the state Constitution. The text includes the note, "passed 7 Feb'y --99" and presumably refers to the bill referenced in President Willard's letter to Samuel Phillips that "passed the House, and is now...

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One folio-sized leaf containing a handwritten draft of the substitute clause providing Cambridge a year to provide evidence that Harvard exceeded £500 in real estate income. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

Title transcribed from document verso.

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Fragment of paper containing a handwritten copy of the substitute clause. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten draft of a bill section regarding the College's amount of tax-exempt real estate income, with the income values left blank.

Title transcribed from document verso.

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One octavo-sized leaf containing handwritten questions in the hand of Professor Pearson regarding the taxation of real estate in Cambridge. A note on the document verso: "Allen 2nd June 11th 1798" indicates Pearson used a student's assignment paper and the date suggests the queries may have been created in preparation for the June 20, 1798 meeting with the Committee of the Town of Cambridge.

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten unidentified statement with calculations by year between June 1785 through January 1799. The entries include a yearly figure and "deduct" amounts, and amounts include cents suggesting the figures represent income or repair amounts, as opposed to rents.

Title transcribed from document verso.

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Two folio-sized leaves containing a handwritten list of Cambridge real estate belonging to Harvard and the amount of related rents, signed by President Willard.

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Two folio-sized leaves containing a one-page handwritten list and description of the College real estate.

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten accounting statement of the appropriated and unappropriated income from the Charles River and West Boston bridges and real estate of the College.

Title transcribed from document verso.

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Two octavo-sized leaves containing a one-page handwritten copy of the section of the Charter of 1650 providing tax exemptions to Harvard College officers. The transcription is signed as a "True copy" by President Willard.

Title transcribed from document verso.

Scope and Contents Two folio-sized leaves containing a handwritten copy of a petition to the Massachusetts House of Representatives from the Committee of the Town of Cambridge (comprised by James Winthrop, William Winthrop, and Ebenezer Stedman). The petition includes eight points related to the tax exemptions of Harvard real estate and the personal property of College administrators and faculty, and requests further tax legislation to remove any ambiguity that prevents the College and associated individuals...

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Two folio-sized leaves containing a one-page handwritten list of the "Accounts of Houses in Cambridge belonging to the College" with purchase dates between 1790 and 1795, sale prices, and rent amounts, and a list of repair amounts. The statements are attested by Ebenezer Storer, the College Treasurer.

Title transcribed from document verso.

Scope and Contents

Four folio-sized leaves containing a handwritten draft of a petition to the Massachusetts General Court from the Harvard President and Professors regarding the addition of a clause in a pending tax act denying tax exemptions to the Harvard College officers. The petition specifically responds to the statements in the January 1799 memorial of the Committee of the Town of Cambridge.

Title transcribed from verso of second leaf.

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Four octavo-sized leaves containing a handwritten copy of a detailed response by the Committee of the Town of Cambridge (comprised of James Winthrop, William Winthrop, and Ebenezer Stedman) to the memorial of Harvard College officers to the Massachusetts General Court.

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten statement of accounting figures titled "Statement of Facts and Modern Estimates: Monies annually paid by or in behalf of the University in Cambridge."

Title transcribed from document verso.

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Two octavo-sized leaves containing a handwritten accounting statement titled "Statement of all College Incomes in Cambridge &c, made from official documents."

Title transcribed from document verso.

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One octavo-sized leaf containing an untitled handwritten list of types of property and land (e.g. dwelling houses, building, acres of tillage) and related valuations, presumably in the town of Cambridge.

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten copy of a transcribed extract from the Charter of 1650 regarding property tax exemption, and followed with accounting figures related to rents and valuations of College properties. The verso has a handwritten paragraph on the unconstitutionality of the taxation practices towards the College.

Title transcribed from document verso.

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One octavo-sized leaf containing a short handwritten list of accounting figures.

Title transcribed from document verso.

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One folio-sized leaf containing a handwritten table with information about student boarders in Cambridge residences listing the names of the heads of families, student names, the annual rent of chambers, the board per week, and a total amount.

Title transcribed from document verso.

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Fragment of one leaf with handwritten accounting figures for the costs of repairs on Cambridge houses to June 1, 1799. The total sum on the document is included as a note at the bottom of the Treasurer's account.

Title transcribed from document recto.

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One octavo-sized folded leaf containing a short handwritten list of payments made to Cambridge for supplies between 1796 and 1799.

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One folded leaf containing a handwritten letter from President Willard to lawyer John Lowell of Roxbury, Mass. describing the papers accompanying the letter that relating to "the College business with the General Court."

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Three folio-sized pages containing a handwritten letter from President Willard to the President of the Massachusetts Senate, Samuel Phillips, regarding proposed changes to the tax law before the Senate regarding the tax exemptions of College administrators and faculty.