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720 SeriesBf 1–7 Bf SOCIAL INSURANCE AND PUBLIC ASSISTANCE<br />

POOR RELIEF<br />

Joan Underhill Hannon <strong>and</strong> Stephen T. Ziliak<br />

TABLE Bf1–7 Poor relief in Philadelphia – recipients, expenditures, <strong>and</strong> tax levied:<br />

1709–1775<br />

Contributed by Stephen T. Ziliak<br />

Poor relief<br />

Poor tax<br />

Expenditures<br />

levied per per 1,000 Recipients per Expenditures per<br />

Population annum Expenditures population Recipients 1,000 population recipient<br />

Bf1 Bf2 Bf3 Bf4 Bf5 Bf6 Bf7<br />

Pounds<br />

Period Number Pence Pounds per 1,000 Number Per 1,000 Pounds<br />

1709 2,500 1.5 158 59 13 4.8 12.00<br />

1739 9,100 3.0 800 83 80 1 8.3 1 10.00 1<br />

1756–1758 15,600 3.0 1,175 72 110 1 6.7 1 10.90 1<br />

1765 18,100 5.0 2,385 123 310 16.0 7.14<br />

1768–1771 19,700 6.0 3,681 175 590 28.1 6.50<br />

1772–1775 22,300 6.0 3,868 163 720 30.3 5.70<br />

1 Estimate based on the known number of outreliefers plus an estimated 40 to 50<br />

inmates in the small almshouse.<br />

Source<br />

Gary B. Nash, “Poverty <strong>and</strong> Poor Relief in Pre-Revolutionary Philadelphia,”<br />

William <strong>and</strong> Mary Quarterly 33 (1976): 3–30. Table 1, p. 9.<br />

Documentation<br />

All values are in Philadelphia currency. The data are derived from numerous<br />

archival sources. For example, the figures for 1768 to 1775 are derived from<br />

the annual reports of the Records of the Contributors of Relief to the Poor,<br />

Treasurer’s Accounts, City Archives, Philadelphia. The figures for 1739, on the<br />

other h<strong>and</strong>, are found in the Philadelphia Poor Day Book, 1739. “Although<br />

food prices rose steeply in the 1770s, there was general stability in prices <strong>and</strong><br />

sterling exchange rates in Philadelphia during the colonial period, so money<br />

values have not been converted to English sterling” (Nash 1976, p. 9).<br />

Series Bf2. The source suggests that the tax was a flat tax on any assessable<br />

property.<br />

TABLE Bf 8–16 Poor relief expenditures in Boston, Philadelphia, <strong>and</strong> New York: 1700–1775<br />

Contributed by Stephen T. Ziliak<br />

Boston Philadelphia New York<br />

Poor relief Poor relief Poor relief<br />

Average Expenditure Average Expenditure Average Expenditure<br />

annual per 1,000 annual per 1,000 annual per 1,000<br />

Population expenditure population Population expenditure population Population expenditure population<br />

Bf8 Bf9 Bf10 Bf11 Bf12 Bf13 Bf14 Bf15 Bf16<br />

Pounds Pounds Pounds<br />

Pounds sterling per Pounds sterling per Pounds sterling per<br />

Period Number sterling 1,000 Number sterling 1,000 Number sterling 1,000<br />

1700–1710 7,500 173 23 2,450 119 48 4,500 — —<br />

1711–1720 9,830 181 18 3,800 — — 5,900 249 32<br />

1721–1730 11,840 273 23 6,600 — — 7,600 276 25<br />

1731–1740 15,850 498 31 8,800 471 49 10,100 351 21<br />

1741–1750 16,240 806 50 12,000 — — 12,900 389 21<br />

1751–1760 15,660 1,204 77 15,700 1,083 67 13,200 667 39<br />

1761–1770 15,520 1,909 123 22,100 2,842 129 18,100 1,667 92<br />

1771–1775 15,500 2,478 158 27,900 3,785 136 22,600 2,778 123<br />

Source<br />

Gary B. Nash, “Urban Wealth <strong>and</strong> Poverty in Pre-Revolutionary America,”<br />

Journal of Interdisciplinary History 6 (4) (1976): 545–84. Table 4, p. 557.<br />

Documentation<br />

See the text for Table Bf1–7 for a description of the data source for Philadelphia.<br />

Between 1754 <strong>and</strong> 1775, the town records of Boston provide, with few<br />

interruptions, an annual report of the treasurer on disbursements to the<br />

Overseers of the Poor. These reports provide direct counts. For the period<br />

1700–1720, Nash “estimated poor relief costs at one-third the town expenses<br />

(given yearly in Boston Town Records), the ratio that prevailed in the five years<br />

between 1727 <strong>and</strong> 1737 when poor relief expense figures are given” (Nash<br />

1976, p. 556 n. 24).<br />

The figures for New York have been reconstructed from the Minutes <strong>and</strong><br />

Accounts of the Church Warden <strong>and</strong> Vestrymen of the City of New York,<br />

1696–1715, New York Historical Society; <strong>and</strong> Minutes of the Meetings of the<br />

Justices, Church Wardens, <strong>and</strong> Vestrymen of the City of New York, 1694–<br />

1747, New York <strong>Public</strong> Library. The salary of the clergymen for the Society<br />

for the Propagation of the Gospel, which was included in these expenditures,<br />

has been subtracted from the yearly totals. Nash reports that “the New York

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