Philadelphia (Pa.) Commissioners records  1774-1775
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In 1704, Philadelphia was organized into ten wards, that ever since have functioned as the basic administrative units of the city. A revision of the city statute in 1754 provided for a tax of two pence per pound and six shillings per head on the property of all freeholders and inhabitants "for regulating and paving several bad places in the streets, discharging certain debts due from the city..." and other expenses.