This volume contains records of property taxes collected in Philadelphia County on the eve of the Revolution. Entries are arranged block by block within the ten wards of the city, and community by community, alphabetically, in the surrounding region, including Cheltenham, Franconia, Germantown, the Northern Liberties, Passyunk, Southward, and Upper Merion.
Each entry in the record book includes the property owner's, valuation of the property in pounds, notice of abatement (when relevant), and -- in many cases -- the taxpayer's occupation. Since few outside the very poor evade taxes, the lists include mariners, milkmen, tinkers and tailors, and other members of the working class, producing a sort of surrogate census of taxables in the Philadelphia metropolitan area. Although the city tax regulations of 1754 specified a rate of 2 pence per pound and 6 shillings per head, the levy in this volume appears to have been 3 pence per pound, with no indication of a per capita addition. Listings for many individuals include the notation "Phd.," in place of the property valuation, with a higher than average standard levy of 9 shillings. It is possible, though far from certain, that Phd. stands for "Per head."
There are no ownership markings in the volume, however each section of the list ends with a notation signed by the "Commissioners." In the 19th century, Philadelphia City Commissioners were entrusted with the responsibility of lists of taxables.