“Remaining unpaid of Mr. Adams Debt to the Town”

A couple of days ago I recounted how in March 1771 the Boston town meeting appointed the merchant William Whitwell and four other men to look into the town’s finances.

That committee finally reported on its inquiry on 9 Mar 1772. Among its conclusions was:

We also find that there still remains to be paid into the Province Treasury on Account of Mr. Samuel Adams the Sum of Fifty Pounds and from the information given us by Mr. Robert Peirpoint it appears that there is no probability of any part of the Sum of £1149 10 0 1/4 remaining unpaid of Mr. Adams Debt to the Town, will ever be received and paid into the Treasury——

Adams had been one of Boston’s tax collectors from 1756 to 1765. He turned over a lot less money than he was supposed to collect. No one believed Adams had kept funds for himself, however. Rather, he hadn’t pressed citizens for everything they legally owed. If the townspeople pressured him for more money, they knew he’d have little choice but to squeeze them back, and no one wanted that.

According to Gov. Thomas Hutchinson, John Hancock had spurred that inquiry while knowing it could harm Adams. The finding that Adams owed more than £1,000 might indeed have been embarrassing except that the town meeting had already voted to sue him for uncollected taxes back in 1767. Hutchinson had presided over an appeal of that suit. Boston had granted Pierpont, one of Adams’s bondsmen, authority to collect back taxes on his behalf. In sum, the outstanding sum was old news.

Whitwell and his committee also found that a couple of more recent tax collectors owed £148 and £432, minus their premiums. The town was in legal negotiations with another former tax collector, Jonathan Payson. Such disputes weren’t uncommon, though Adams’s deficit was much bigger than others.

In addition, the committee found that Thomas Cushing owed £155 and John Ruddock £82 from selling lottery tickets for the town. Both those men were politically active Whigs. Hutchinson suspected Cushing had been another of Hancock’s targets.

Yet later in the same afternoon, the meeting considered the even older debt of “the Linnen Manufacturing Company” that had built the Manufactory building beside the Common. Three “Surviving Members” of that company—Lt. Gov. Andrew Oliver, commissary general Thomas Hubbard, and Dr. Silvester Gardiner—asked the town to write off the remaining amount. The meeting refused. Those gentlemen were on Hutchinson’s side in the political disputes.

One more financial question remained: William Molineux petitioned the town for more money for his spinning enterprise, which provided employment for poor women and children. Or at least to forgive the £300 it had loaned him years before. Molineux was among the Boston Whigs’ most radical leaders.

That question was so involved that the discussion was adjourned to the next day. A “printed Paper” criticizing Molineux was spread around by persons unknown. “After considerable debate,” the meeting heard justice Richard Dana’s judgment that the law wouldn’t let the town forgive Molineux’s debt. So the men at the meeting voted to take no action at all beyond rejecting “unjust Reflections on Mr. Mollineuxs Character” and thanking the man for “his faithful discharge of a Contract.”

Meanwhile, Massachusetts’s royal judges took advantage of how Molineux and his supporters were busy in Faneuil Hall on that 10 March to deliver a royal pardon to convicted murderer Ebenezer Richardson so he could slip out of town unnoticed.

All in all, I see the 1772 inquiry into debts owed the town as fairly ordinary business. I’m sure Hutchinson was pleased that people had to pay attention to Samuel Adams’s “defalcation.” But I doubt the governor was accurate in believing Hancock was secretly, deliberately poking at Adams’s sensitive spot.

TOMORROW: Mr. Adams’s debt.