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his parents at the farm, just across the river from Dover Point, where his father had purchased an Indian "corn field," as before stated. Of course he lived and worked as all the other boys of the period had to do. When he was twenty-one he was a partner with his father in the purchase of the Tahanto Indian land. About that time he married, and settled in Newbury, Mass. He became one of its prominent citizens, and held various town offices, being Representative for Newbury in the General Court. He had quite a large family of children. His wife died in 1657, and later he married and had another family of children. In 1654 he removed to Charlestown, Mass. and resided. there till his death in 1675, aged 60 years. He was a man of much ability. The old records show that among other occupations he was a navigator and a cartographer.

In conclusion I will give a brief sketch of Rev. William Hubbard, the historian, who declares in his "General History of New England" that Edward and William Hilton commenced the settlement at Dover Point in 1623, and it was the first permanent settlement in New Hampshire. He was born in England in 1621, and came over to New England when he was a boy, and was educated at Harvard College, graduating in the first class that institution sent out. That was in 1642; there were nine in the class, and Hubbard ranked third, as appears in the catalogue. At graduation he was 21, and like all young graduates engaged in teaching, and soon commenced studying for the ministry. He was a natural born historian, and so commenced collecting and arranging facts, and incidents, as he found them in old records of Gov. Winthrop and others, and also obtained from interviews with the "Ancient Inhabitants." Any one who has engaged in historical, or

genealogical work, knows how he had to get his material, and facts, by hard and continual work.

In 1655 he became associate minister of the Church at Ipswich, Mass., and held the office of minister from 1666 till his death in 1704. So he was contemporary with William Hilton, Jr. He was also contemporary with Edward Hilton, uncle of William, Jr.,..as Edward lived at Exeter during the last thirty years of his life, and died there in December, 1671. It is absurd to suppose Mr. Hubbard did not consult those gentlemen in his search for facts regarding the beginning of the Dover settlements. There need be no doubt he consulted those men and got the statement direct from Edward Hilton himself, that Edward and William Hilton came to Dover Point in 1623. So the statement in his history is correct.

Mr. Hubbard finished the manuscript of the history in 1682, and sold it on October 11 of that year. The General Court voted that day to give him fifty pounds for it. The first publication of it was made in 1815, by the Massachusetts Historical Society. The manuscript had been consulted by all writers after 1682. The Rev. Dr. Jeremy Belknap is among the number. So when it So when it came into the hands of the Historical Society the editors say.- "Of the MS copy a few pages at the beginning and end are mutilated, and the writing in some places is scarcely legible. These passages are given as far as the editors could spell them out. Where they have supplied words, or portions of words, conjecturally, such are printed in italics. Where they were at a loss, they have used asterisks." The MS is well written and has 336 pages. The story of Dover begins on page 141 and occupies ten pages. There are no italics or

asterisks in it. The reading is perfect. The MS is in possession of the Massachusetts Historical Society. It was among the first topics Mr. Hubbard wrote, after Plymouth and Boston. Later,


when the ecclesiastical troubles began at Dover Neck, Mr. Hubbard gives a more elaborate notice of affairs at Pascataqua. He was always specially interested Church affairs, so gave only a brief of the beginning at Dover Point by the Hiltons. He says, of the beginning of settlements,-"At present therefore (I shall) only insist. upon what is most memorable about the first planting thereof, after it came first to be discovered by Captain (John) Smith, and some others, employed on that design, about the year 1614 and


To give the readers a clear and concise understanding of the evidence presented in this paper, I give the following briefs.

1. Before 1622 David Thomson had been here and located the Pascataqua River, and made up his mind what to do. In June or July, 1622, he obtained from the Council of Plymouth a grant,-"A Point of Land in the Pascataway River in New England." There is such a point which to this day has always been called "Thomson's Point." It had a house on it, which was on the Dover Tax list as late as 1648, where is the statement,-"Thomson Point House, one pound, 4 shillings,"


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over here and looked out the "Point of land." It is on record that he did come over here and make a settlement at Little Harbor, in 1623, but in 1625, or 1626, he changed his permanent residence to the island in Boston Harbor, and there resided till he died in December, 1628. So it appears David Thomson had two temporary residences in New Hampshire, the first of which was in Dover, 1622. Those who want authority on this matter are referred to the annual report of the Massachusetts Historical Society for 1876. Charles Dean obtained the the paper from Hon. Robert C. Winthrop, who inherited it from his ancestors.


3 William Hilton, Jr., gives reliable testimony, that settles the question of date, as in the spring of 1623, by Edward and William Hilton.

4 Rev. William Hubbard, author of,-"A General History of New England," gives record of the fact that Edward and William Hilton commenced the permanent settlement of New Hampshire at Dover Point in 1623. Mr. Hubbard had ample opportunity to obtain the information direct from Mr. Edward Hilton, as they were contemporaries, Mr. Hubbard in Ipswich and Mr. Hilton in Exeter. There was constant intercourse between those towns.

5 As further proof that Dover was settled before 1630, is a record of 1628, when Edward Hilton

paid one pound as his share of the expense of arresting Thomas Morton and sending him to England, and the other settlers there with him, names not mentioned, paid two pounds, showing that Dover Point had the most wealth of any settlement in New England at that time. Of course they had not then just commenced business. They had been at it five years. At that

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By George B. Upham

In taxing a house, a farm, a horse or a cow, it would seem fair to assess it for what it might reasonably be expected to bring at a sale made under such conditions and circumstances as might ordinarily be expected to pertain. If a farmer by diligence, knowledge of his business and fair dealing has built up a market for his products whereby he derives a fair profit, can any good reason be assigned why his acres should be taxed at any higher valuation than those of equally good land of a neighboring farmer who is less diligent, has less knowledge of his business, exercises less, good judgment, and is consequently less successful?

Likewise in the assessment of manufacturing establishment, let us assume two buildings of the same size, built of the same materials, on land of the same value, and which for business purposes are equally well or poorly situated. Let us further assume that the owner of one of these buildings manufactures a product which has a widespread good-will, a sale throughout the world, that it is well managed and ordinarily fairly fairly profitable; that the other factory has never had good management, and the business barely survives from year to year. If both of these owners should decide to move, taking with them their machinery, their business ability or the lack of it, their goodwill or the absence of it, there would seem to be no reason why one of the two buildings should sell for more than the other. Now the question arises whether, before the time of removal, the real estate of the successful manufacturer should be taxed at any higher valuation than that of his unsuccessful neighbor. Quite likely the former would assent to a considerable valuation above what he

had reason to believe his building could be sold for, perhaps twice or even thrice such valuation. But should it be taxed for ten, fifteen or twenty times such amount, and he knew the location in various other ways to be unfavorable, the owner, quite naturally, would begin to think of moving, especially if then considering a substantial enlargement. Under such circumstances it would be simply foolishness to make extensions in a community proceeding upon the principle of killing the goose.

At a period when the center of population of the United States was in New Jersey, when settlers moving to western New York or Ohio moved into a wilderness, many a industries were developed in New England, in a small way by men of little capital but of much enterprise and ingenuity. New Hampshire was the scene of her fair share of such development. Numerous streams furnished adequate power. Coal, almost unknown, was unneeded. Markets were near at hand. Such industries grew until, with the enormous growth of the last thirty or forty years, many manufacturers found themselves, under changed conditions, with large plants in unfavorable locations.

Two industries in Claremont-the largest in the town-find themselves in this situation. The writer's father was the founder of one of them, in 1851. This business was at the start, comparatively speaking, local. A small river, nearly dry in summer, furnished all needed power; the buildings, on a steep side hill, were in imminent danger of sliding into the mill-pond. The location both locally and nationally was about as bad as could be found for a manufacturing industry destined to become a large one; yet, despite the handi



cap of bad location, the business increased beyond all expectation, increased until it had offices and a valuable good-will the world over. taining walls were built and building after building added on the steep steep banks of both sides of the little river until the plant covered several acres. This was, of course, all a mistake, a stupid mistake viewed by hindby hind sight. The principal owners warned long since against any such policy; but local pride and local spirit prevailed, extensions continued. In extenuation of this mistake it may be said that not until very recent years were the requirements of a thoroughly efficient plant of its character fully understood. They are level ground and plenty of it somewhere near the center of population, now in Indiana, a location where coal and raw materials can be obtained at low cost for transportation, one story buildings with glass "sawtooth" roofs, electrically operated travelling cranes interconnecting all departments and finally swinging their load over the cars of a railroad running through the property and having favorable connections to all parts of the country. All this had been urged long prior to the event hereinafter mentioned; but the advice unfortunately, from the owners' later point of view, went unheeded; tensions continued as before.


Then came the event. At the inopportune time of a temporary but severe depression certain high taxation officials came from Concord, saw the step-like buildings on the steep banks of the little river and said to themselves, not in these words but in like substance and effect. "Here is something prosperous, something cemented and weighted down, something perfectly safe to soak, something which, according to instructions, we are expected to soak"; and soak it they did, doubling the assessment upon the real estate,

which previously had been taxed far beyond any possible saleable value.

And with what result? At a meeting of the directors a few months. later it was voted, without a dissenting voice, to buy one hundred and twenty-five acres of level land, with a railroad running through it, on the outskirts of Michigan City, Indiana, and to build a thoroughly up-to-date plant thereon. Coal mines are near, deep-water wharves on the great lake, only a mile distant.

Local pride and local spirit have their limitations, especially when a feeling of injustice with resulting indignation is aroused.

We are not blaming the visiting politicians who doubtless received their instructions from politicians higher up, who in turn doubtless believed they were carrying out out the mandate of the legislature as they interpreted it. It is the policy, not the individuals, we are criticising; for we believe it to be an unfortunate one, a policy which in the long run. will prove a benefit to industries removing but an injury to the state.

Politicians, who make and execute our laws, are not as a rule versed in business affairs. In their eyes an assemblage of bricks and mortar in which a successful business is carried on is the business itself. They apparently imagine the enterprise, the administrative ability, the goodwill, the very ingenuity of inventors to be in some way enchained within the walls; little realizing that the brain which is the executive may, as in this case, live a thousand miles away, that his assistants, so efficient and so carefully selected by him, are confined in no "pent-up Utica," that patents, inventive genius and goodwill have no local habitation, and that the buildings, so severely taxed, are the mere shell.

When the new plant is completed some of the manufacturing now carried on in Claremont may be remov

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