General Stark Engine

In 1864, Manchester was still a relatively small city.  The closest population count we have is the 1860 Federal census which states the population was 20,107.  Frederick Smyth was the Mayor, Joseph Knowlton was the City Clerk and H.R. Chamberlin served as both Treasurer and Collector.  Mayor Smyth earned $700 per year.  Mr. Knowlton received a salary of $500 plus an additional $200 for extra services.  Mr. Chamberlin's salary consisted of $200 for his duties as Treasurer and $600 for his Collector responsibilities.

There were eight members of the Board of Aldermen.  They did not receive payment for their positions.

• Ward 1: John Hosley
• Ward 2: Samuel Clark
• Ward 3: Joseph H. Haynes
• Ward 4: George Holbrook
• Ward 5: John Rourke
• Ward 6: Ira W. Moore
• Ward 7: Allen N. Clapp
• Ward 8: Thomas S. Montgomery

Mayor Smyth was one of the largest individual landowners in Manchester with a total property valuation of $20,100.  Other large landowners were:

The approximate value of one 1864 dollar is $47.00 in current currency.

The 1864 City Tax Book is divided up into 11 School Districts with the taxpayers listed in the School District where they resided or owned property.  It is similar to the 1847 Tax Book in that taxes were assessed on all adult males and on women who owned property.  A man who did not own property paid a poll tax of $3.50.

The 1864 City Tax Book indicates that many more individuals owned property, stock and livestock or had money on hand than in 1847.  One can also see the growth of industry through the taxation of companies in School District #2 such as the Amoskeag Axe Company; Amoskeag Duck and Bag Mill; Amoskeag New Mills (with a land value of $530,000, $140,000 stock in trade and $871,000 in factories/machinery); Langdon Mills; Stark Mills (with a land value of $350,000); Benjamin Martin's Paper Mill and Samuel Merrill's factory on Manchester Street.  In School District #3, there were factories owned by Samuel Forsaith and Company and Joseph L. Smith and Company.  John and Rufus Calef owned a factory in School District #4, and Robert Nesmith owned a factory in District #11.

The geographic locations of the school districts are not described in the Tax Book but the 1864 City Directory provides the following brief descriptions:

• School District  #1: North part of the City
• School District  #2: Center part of the City
• School District  #3: Including Bakersville and vicinity
• School District  #4: Including Goff's Falls and vicinity
• School District  #5: Embracing the southern portion of the city, east of District #4
• School District  #6: Embracing the Webster's Mill neighborhood
• School District  #7: Hallsville and vicinity
• School District  #8: On Candia Road, near Massabesic
• School District  #9: East part of the city on Londonderry Road
• School District #10: No location is given but the majority of the streets are located in West Manchester
• School District #11: Amoskeag section

Non-residents are listed in many of the School Districts but it is not known if this category refers to individuals living outside of the City of Manchester or may also include those individuals whose primary residence was in another School District.

The complete names of the taxable categories are as follows:

• Name
• Polls
• Number of Acres
• Land and Building Description
• Land Value
• Stock in Trade
• Money on hand, at interest or on deposit
• Stock in banks or other corporations
• Horses, Asses & Mules over 18 months old
• Cows, Oxen and other neat stock over 18 months old
• Sheep over 6 months old
• Male Dogs
• Female Dogs
• Carriages
• Factories and Machinery

According to the 1864 Annual Report, the value of property in the City of Manchester was $9,517,512.00, and the total tax collected was $142,815.98.  The number of polls was 3,168, and the cost to license a dog was $1.00.

Digital Item: Data from 1864 Tax Book