Assessment roll of real & personal Estate in the Village of Penn Yan & County of Yates made the 12^th day of May 1845 according to the Act Entitled "An act for the assessment & collection of taxes" by us the subscribers, assessors of said Village.
 

Names of Possessors	No of Acres	Quality of Land	Description of Real Estate	Amount of Real Estate	Amount of Personal Estate	Total Real and Personal Estate	TAX to Paid thereon
Applegate John D	House & lot Head Street			500		500	.51
Allen Lyman	Masonic Hall (A. Tuell agent)			300		300	.31
Adams Francis	House & lot Main St			300		300	.31
Arnold Alfred	House & lot Elm St			500		500	.51
Armstrong James	House & lot South St			1200		1200	1.23
Austen Cyrus	vacant lot Lake St			400		400	.41
Ackerman	House & lot Liberty St			500		500	.51
B
Bennett Catherine	Vacant lot on Main St			200			??
Bradley Henry	House & lot Head St			1300	2000
" "	three brick stores Main St			4000
" "	2/3 red house Main St			700
" "	Store & lot occupied by Henry			1200
" "	House & lot Jackson St			100
" "	House & lot near Head St			250
" "	Wagon shop & lot Main St			400
" "	2 stores in Potters block			600		10,450	10.76
Bennett Alonzo	House lot & shop Jackson St			300		300	.31
Barber David	House & lot Main St			200		200	.21
Babcock William estate					10,000
" "	vacant lot on Liberty St			75
" "	2/3 house & lot Head St			600		10,675	10.90
Benham & Fargo	store & lot Corner of Head & M. St			400		400	.41
Bennett James	House & lot Jackson St			100		100	.10
Bowers Edmund	House & lot Main St			400		400	.41
Baldwin Comfort	House & lot Liberty St			400		400	.41
Boyd Peter	vacant lot Head St			150		150	.15
Black Hugh	House & lot Liberty St			600		600	.61
--rger Jonathan	House & lot Elm St			300		300	.31
Boyd A. M.	House & lot Main St			500		500	.51
Babcock William estate	3 acres land Jacob St			300
" "	Store & lot Main St (Fowle)			1600
" "	School House & lot Court St			300		2200	2.25
Benham Miles	House & lot Main Street			1800
" "	2 vacant lots Clinton St			200		2000	2.04
Benham George	House & lot Tannery Main St			3600		3600	3.67
Bennett C.W.	House & lot Canal St			600		600	.61
Bennett Ezra B.	House & lot Canal St (Glover agent)			1200		1200	1.23
Brainard Miss	School house & lot Water St			200		200	.21
Bigelow Levi W.	House & lot Court St			250		250	.26
Ballou Mary	House & lot Main St			600		600	.61
Buck Simpson	House & lot Main St			1500		1500
Beals Abraham					800	800	.82
Bridgeman Abner	2 Houses & lots Lake Street			800		800	.82
Bissell Daniel B.	House & lot Liberty St			1200		1200	1.23
Brown Alfred	House & lot Liberty St			1000	5000
" "	2 Houses & Post office Main St			2000		8000	8.16
" "	vacant Lot Liberty St			100
Brigden Timothy	House & lot Jacob St			800
" "	2 shops & lots Carriage House &c			1600
" "	vacant lot Benham St			100		2500	2.55
Betts John	House & lot Liberty St			300		300	.31
Babcock C. P. (Sheldon)	House & lot Liberty St			800		800	.82
Baker Gilbert	House & lot (Page property)			800		800	.82
Bently Rensselaer					3000	3000	3.06
Babcock John C.	House & lot Clinton St			800		800	.82
Burns Mary	House & lot Elm St			200		200	.21
Birdsall Lewis A.	House & lot South St			1800	3000	4800	4.90
Bond William M.	Store & lot Main St (Watson)			2000		2000	2.04
Brittin Lewis	House & lot Jacob St			200		200	.21
Bailey John	vacant lot Water St			200		200	.21
Bennett widow	House & lot Main St			700		700	.72
Bacon J.B.	House & lot South St			800
" "	Lot and Cellar Main St			500		1300	1.33
Bruen John	House & lot Clinton St			500		500	.51
Bently & Streeter	Store & lot Main St			2500		2500	2.55
Bradley widow					500	500	.51
C
Crane Joel W	House & lot Benham St			700		700	.72
Coates Sidney	Slaughter House Pine St			200		200	.21
Coates & Whyman	vacant lot Main St			800		800	.82
Cooper John	House & lot Elm St			250		250	.26
Chissom Samuel	2 Houses & lots Liberty St			600		600	.61
Casner Ezekiel	2 Houses & lots Wagener St			1000
" "	7 acres pasture land Lib. St			400		1400	1.42
Casner & Sheets	Mill property			8000		8000	8.16
Clark Alva	House & 2 lots South St			1200
" "	Store & lots Main St			2500
" "	House & lot Court St			500
" "	2 vacant lots Clinton St			200		4400	4.48
Curtis Samuel F	House & lot Clinton St			1600
" "	Shop & lot Main St			1300	1500
" "	vacant lot Benham St			100		4500	4.58
Chidsey Mary	House & lot Main St			1200		1200	1.23
Chambers John	House & lot Court St			300		300	.31
Crane Saunders	2 Stores & lots Main St			4000
" "	shoe shop			2000	1000
" "	House & lot Elm St			1200		8200	8.36
Craft Henry	House & lot Benham St			600		600	.61
Cuyler William T	2 Stores & lots Main St			3000		3275	3.34
" "	House & lot Main St			275
Cooley George	House & lot Jacob St			1000
" "	Shop & lot Main St			600		1600	1.63
Conklin Herod	House & lot Liberty St			400		400	.41
Crawford Samuel	Brick store Elm St			700
" "	2 houses & lots Main St			800
" "	vacant lot " "			200		1700	1.73
Cass N. C.	Lot & celler Liberty St			150		150	.15
Carney A. J.	House & lot Liberty St			150		150	.15
Corning Erastus (NR)	Store in Potters block (A. Oliver)			200		200	.21
" "	Store Elm St (organ office)			600		600	.61
Cornwell William	House & lot Main St			700		700	.72
Cooley James	House & lot Head St			800
" "	Black Smith shop & lot wagon shop &c			500
" "	House & lot Main St			600
" "	Furnace & Carpenter Shop & lots			800		2700	2.76
Cole Elizabeth	House & lot Main St			300		300	.31
Cole Smith M.	Tavern House & lot			700
" "	Brick house & office Head St			300		1000
Casner Mary M	5 vacant lots on Liberty St			350		350	.36
Crane widow	House & lot Main St			200		200	.21
Comstock William	House & lot Liberty St			550		350	.58
D
Dean Freeman	House & lot Liberty St			150		150	.15
Dorman Olivia	House & lot Main St			700		700	.72
Delano Elisha	House & lot Liberty St			600
" "	2 shops & lots Elm St			600		1200	1.23
Dunning Levi O	House & lot Liberty St			800		800	.82
Deboyce C	House & lot Benham St			150		150	.15
E
Ellsworth S. S.	House & lot Main St			1500
" "	Academy House & lot			1000
" "	House & lot Jackson St			400		2900	2.95
Ellis widow	1/3 House & lot Head St			300		300	.31
Ellsworth John	House & lot Main St			1000		1000	1.02
Elmendorf Joseph	House & lot Head St			500
" "	Dhop & lot Main St			600		1100	1.12
Earle Morris	House & lot Main St			400		400	.41
F
Fowle Edward J	2 Houses & lots Main St			700
" "	Store & lot Head Street			300		1100	1.12
Franklin B. W.	Store No 7 Main St			2500		2000	2.04
	House & lot Main St
Forshey Simon	House & lot Liberty St			300		300	.31
Fargo R. R.	House & lot & shop Canal St			700
Fish Samuel R					600	600	.61
Fargo Elisha W					500
G
Gladding William	Lot, shop & cellar			300	400	700	.72
Greig John	House & lot Liberty St			500		500	.51
Greig & Lapham	2 stores Main St			2000		2000	2.04
Gillett A. C.	House & lot Clinton St			600
" "	2 shops & lots Main St			1000		1600	1.64
Gilbert & Bayles	House shop & lots			800		800	.82
Gallagher James H	House & lot Liberty St			300		300	.31
Greening Jacob	House & lot Pine St			150		150	.15
Gould Daniel	shop & lot Liberty St			150		150	.15
Gray Nathan					250	250	.26
Garner Henry H	House & lot Jackson St			300		300	.31
Glover Justus S	House & lot Main St			400		400	.41
H
Hoyt Lyman	lot & Cellar Clinton St			150		150	.15
Hopkins E. G.	2 Houses & lots Main St			1600		1600
Holmes Jesse	House & lot Liberty St			450		450	.46
Hamlin Myron	House & lot Main St			2000	5000
" "	Store & Lot Main St			2200
" "	" " "			2000
" "	vacant lot Clinton St			200
" "	½ House & lot Liberty St			400		11,800	12.03
Hamlin & Hazen					1000	1000	1.02
Huntington E. H.	House & lot Elm Street			1700	1000	2700	2.76
Hall Thomas H.					500	500	.51
Hammond James	House & lot Liberty St			200		200	.15
Hull John R.	House & lot Jacob Street			1000		1000	1.02
Hopkins Charles					500	500	.51
Hope James					1000	1000	1.02
Hollister & Curtis	House & lot Elm Street			300		300	.31
Halstead Joseph	Cellar & lot Liberty St			150		150	.15
Haight	House & lot Canal St			200		200	.21
Holden Charles	House & lot Main St			300		300	.31
Holbrook Thomas	House & lot Head St			500		500	.51
Hewson FisherW	House & land			1200	500	1700	1.72
Hancock George	House & lot Main St			400		400	.41
Handford George (NR)	House & lot Main St			500		500	.51
Hazen A. F.					1500	1500	1.53
I
Ingles M. L.	House & lot Liberty St			200		200	.21
J
Judd Uri	House & lot Head St			1400	1500	2900	2.95
Judd William S.					700	700	.72
Jacobus Moses	House & lot Jackson St			150		150	.15
Jones Isaac	House & lot Liberty St			150		150	.15
Judd C. G.	House & lot Main St			1200
" "	Law office			700		1900	1.95
Jillett Jeremiah	House & lot Residence			1500	5000
" "	2 vacant lots			300		6800	6.93
Jillett Samuel	House & lot & Mill			10,500		10,500	10.71
Jones E.B.	House & lot Elm Street			1600	3000
" "	Store & lot Main Street			3500
" "	Furnace & lot			1500		9600	9.80
Jones Joseph	House & lot Elm St			400		400	.41
K
Kendig Anna	House & lot Wagener St			400		400	.41
Keeler John	House & lot Water St			300		300	.31
Keeler Samuel	2 Houses & lots Wagener St			500
" "	House & lot Liberty St			150		650	.78
Ketchum Joseph	2 houses & lots Main St			800		800	.82
Keeler Joseph					700	700	.72
Kimble Josiah	House & lot South St			400		400	.41
Kinyon Green	House & lot Canal Street			600		600	.61
L
Lyon Benjamin C	House & lot Canal Street			700		700	.72
Lewis John L	House & lot Liberty St			700		700	.72
Lett Urias	House & lot Pine St			200		200	.21
" "	House & lot Liberty Street			150
Lapham John H.	House & lot Wagener Street			600	1000
" "	Store & lot Main Street			2000
" "	vacant lot			100		3700	3.78
Legg Carlton	Store & lot Main Street			1800
" "	House & lot residence			600
" "	Store House & lot			600
" "	Coal House & shop			300		3300	3.37
Locke Thomas H	½ House & lot Liberty St			400
" "	House & lot Liberty St			200		600	.61
Legg & Tuells	Store House lot Canal St			300		300	.31
Lyon Eli	House & lot Pine St			200		200	.21
Lawrence Polly	House & lot Liberty Street			400	1000	1400	1.43
Landon Alfred	House & lot Clinton St			600		600	.61
Lewis Miles	House & lot Liberty St			200		200	.21
M
Morse Roscius	shop & lot Main St			800		800	.82
Mclean James					500	500	.51
Messer Massena					1000	1000	1.02
Marsh Daniel S	Store & lot Main Street			2000	3000
" "	House & lot Elm Street			1600		6600	6.74
Munger Lyman	House & lot Clinton St			700		700	.72
McVey James	House & lot South St			700
" "	Store & lot Main Street			2000		2700	2.77
Marriner Miles	House & lot Canal St			700
" "	Store Main St			2000		2700	2.77
Mandeville L. B.	Shop & lot Water St			300		300	.31
Morgan J. D.	Store & lot Main Street			3000
" "	vacant lot Jacob St			400		3400	3.40
Miller Charles C.	Lot & shop Main Street			400		400	.41
Morgan & Armstrong
Marshall Michael	2 Houses & lots Head Street			500		500	.51
McKinch Mary	House & lot Liberty St			500		500	.51
Morris Susan	House & lot Main St			300		300	.31
Mathews Stephen	House & lot Main St			250		250	.26
Masten A. V.	2 Stores Main Street			400
" "	House & land			1000
" "	House & lot Main St			150
" "	office			100		1650	1.69
N
Norcott John	House & lot Main Street			200		200	.21
Nugent Isaac	House & lot Clinton St			150		150	.15
Nichols Josiah G	Meat Market lots			3000		3000	3.06
O
Odell Thomas	House & lot Liberty St			150		150	.15
Ogden D. A.	House & lot Clinton St			600		600	.61
Oliver A. F.	House & lot Main St			1500	1000	2500	2.55
Obrien John	House & lot Water St			600
" "	House & lot Liberty St			500		1100	1.12
Oliver Peter S.					500	500	.51
Oliver W. M.	House & lot & office M. St			4000	1000
" "	Store & lot Elm St			1200
" "	vacant lot Clinton St			200
" "	House & lot & cellar			500
" "	Store & lot Main Street			2500
" "	vacant lot Water St			100		6000	6.12
Oliver Andrew					500	500	.51
P
Powell James					500	500	.51
Powell & Elliott	House & lot Jackson St			500
Prosser David B.	2 Houses & lots			1200		1200	1.23
Powell John	House & lot & shop			900		900	.92
Potter Francis M	House & lot Head Street			700		700	.72
Potter Alanson	House & lot Liberty St			250		250	.26
Potter Joseph	House & lot Liberty St			350		350	.36
Perine Henry	House & lot Jackson St			250		250	.26
Page Albert	House & lot Lake St			500		500	.51
Pelton Alfred	House & lot Clinton St			1200
" "	House & lot " "			500		1700	1.74
Patchin William	House & lot Liberty St			300		300	.31
Pratt Robert L.	House & lot South Street			700	1000	1700	1.74
Pendergrass James	House & lot Elm St			300		300	.31
Pruner John	House & lot Ashery lane			250		250	.26
Peirce John R.	House & lot Water St			400		400	.41
Powell David	House & lot Lake St			700		700	.72
Platt Jacob F.	House & lot Liberty St			800	1000	1800	1.84
R
Ryno Elijah S.	2 Houses & lots Chappel St			700		700	.72
Read Alfred	House & lot Clinton St			700
" "	" " Benham St			300	1000	2000	2.04
Reddy Leander	House & lot Main St			1800	400	2200	2.25
Roff Timothy	House & lot Canal St			600		600	.61
Robinson James C.	House & lot Elm Street			1500		1500	1.53
Randall Nathan	House & lot Canal St			400		400	.41
Rice Elizabeth	House & lot Jacob St			500		500	.51
Rudman John	House & lot Wagener St			700
" "	House & lot Canal Street			500
" "	Candle factory			100		1300	1.33
Risdon Charles	House & lot Liberty St			350		350	.36
Rhoda F. A.	House & lot Main St			800		800	.82
Rathbun James	House & lot Head Street			400		400	.41
Rosenbury J. J.	Cellar & lot Main Street			100		100	.10
Roat Joseph	House & lot Liberty St			300		300	.31
Rowley	House & lot Liberty St			150		150	.15
Robbins H. C.	Mansion House			2000		2000	2.04
Rose & Rose					1000	1000	1.02
S
Sheldon Eli	House & lot residence			1600	10,000
" "	1 store in Potters block			200
" "	2 Houses & 2 offices Main St			1000
" "	1 House Head St			500		13,300	13.56
Sheppard George A.	vacant lot Head Street			100	1000
Sheppard M. F.	House & lot residence			2000	1200
" "	Mechanics Row			300
" "	Red House & lot Jackson (sold N. W.)			250
" "	Fulling Mill house			150
" "	Red House & lot Jackson St (O. Crowfoot)			150
" "	2 White houses (Warren Williams)			500
" "	3 old houses (gone)			300
" "	Wagon shop & House			150
" "	Yellow house & lot Head St (burnt)			250
" "	Paint shop (burnt)			200
" "	Black house Jackson St (C. C. T.)			350		5800	5.92
Sheppard C. C.	House & lot residence			2000	2000
" "	store & lot Elm Street			600		4600	4.67
" "	store & lot Main St oc by Stark			1200
Squires Heman	House & lot Chappel Street			300		300	.31
Stark B. B.	House & lot Liberty St			400		400	.41
Salspaugh Harry	House & lot " "			150		150	.15
Scott Charles	House & lot Main St			600
" "	shop & lot " "			500		1100	1.12
Snyder Peter	House & lot Head Street			150		150	.15
Saunders John	House & lot Jackson St			200		200	.21
Stetler Abraham	House & lot Wagener St			500		700	.72
" "	Black smith shop Jacob St			200
Stark A. F.	store & lot Main Street			1200	500	1700	1.74
Scofield Rufus	House & lot Liberty St			600		600	.61
" "	2 houses & lots Chappel St			400		1000	1.02
Stark Oliver	House & lot Liberty St			1500		1500	1.54
Sloan John	3 water lots Water St			150
" "	lot on Elm St			200
" "	Liberty Street			200		550	.56
Stewart Harriet	House & lot Elm Street			1500	1000
" "	store & lot Main St			1800			1.84
" "	vacant lot Elm Street			400		2900	2.96
Sheldon Henry	store & lot Main St			2000		2000	2.04
Sprague O. J.	House & lot Liberty St			300		300	.31
Southerland William	House & lot Elm Street			400		400	.41
Stewart & Tunnicliff	store & lot Main St			3500
" "	Double house Canal St			600
" "	Store House & lot " "			2000
" "	House & lot Canal St			350
" "	Canal House			1000
" "	4 Houses & lots Liberty St			1800
" "	House & lot corner Liberty St			200		9450	9.65
Shearman & Bissell	store & lot Main St			2500	1000	3500	3.57
Stewart John D	House & lot Liberty St			800	3000
" "	House & lot Hamilton St			400
" "	House & lot Jacob St			1500
" "	vacant lot			200
" "	Barn lot Jacob Street			150		6050	6.17
Stevens Samuel	House & lot Liberty Street			1000		1000	1.02
Spencer Martin	House & lot Wagener St			700		700	.72
Sharpe Theodore F.					500	500	.51
Southerland John	House & lot Liberty St			200		200	.21
Streeter D. W.					1000	1000	1.02
Suydam N. D.					500	500	.51
Smith Eben	House & lot Main St			2000
" "	store & lot " "			2000
" "	shop & lot " "			500
" "	2 shops Main Street			1000		5500	5.61
Stewart Lydia	sgop & lot Main St			800
" "	½ red house " "			300		1100	1.12
Smith R. M.	House & lot Elm St			500		500	.51
Schermerhorn	House & lot Canal St			500		500	.51
Smith Samuel	vacant lot Clinton St			100		100	.10
Stewart G. B.(heirs)	vacant lot Canal St			400		400	.41
Squiers widow	House & lot Benham St			200		200	.21
Slauson Peter	House & lot Canal St			500		500	.51
Sheets John	House & lot Water St			400		400	.41
Searles Nathan	House & lot Wagener St			500		500	.51
Sheldon Edgar	House & lot Canal St			1200	3000
" "	store & lot Main St			2000		6200	6.31
T
Thayre Joseph	House & lot Canal St			800		800	.82
Thompson Nelson	House & lot Main St			1200
" "	Barn & stable			200		1400	1.44
Thorne Richard	House & lot Elm St			1200		1200	1.23
Tuell A. & A.	Livery - Barn & lot			700	500	1200	1.23
Tuell Albert	House & lot Liberty St			700		700	.72
Tuell Alfred	House & lot Elm Street			1200		1200	1.23
Taylor James	House & lot Liberty St			1000		1000	1.02
Tucker Warren	House & lot Elm Street			500
" "	Shop & lot " "			200
" "	vacant lot Pine Street			250		950	.96
Tuell Amasa	House & lot Elm Street			2000
" "	Store & lot Main St			1800
" "	store & lot Elm St			700
" "	school house Elm St			200
" "	House & lot Wagener St			600
" "	store on Elm street			600
" "	House & lot Liberty St			600		5600	6.72
Tunnicliff Nelson	House & lot Main st			2500
" "	Barn & lot Clinton St			200		2700	2.74
Tyler Benjamin	House & lot residence			700	500
" "	House & lot Liberty St			400
" "	vacant lot in Benton			50		1650	1.98
Tyler H. A.	Temperance House Main St			1000		1000	1.02
" "	Store on Head Street			400
" "	House & lot Head St			200		600	.61
Tracy Nathan	House & lot Main St			200		200	.21
Taylor Rodney M.	House & lot Lake street			800		800	.82
Tinker George W.	House & lot Jacob street			500		500	.51
V
Van Buren Evert	House & lot Main St			1000		1000	1.02
Van Derlip Angeline	2 houses & lots Main St			500		500	.51
Van Tyle Abraham	House & lot Head St			150		150	.15
W
Welles Henry	House & lot Main St			2000		2000	2.04
Wilbur Charles A.	House & lot Main St			400		400	.41
Woodworth Abner	vacant lot Water St			50		50	.05
Welles Samuel H.					100	100	.10
Whitaker Josepha	House & lot Clinton Street			300		300	.31
Winants Luther	House & lot Clinton st			300		300	.31
Woodruff Jacob M.	House & lot Elm Street			350		350	.36
Whitney & Stark	store & lot Main Street			3500		3500
Wisner Susan	House & lot Elm St			1000		1000	1.02
Winants Alvin	House & lot Jacob Street			1500
" "	Law office Main St			500		2000	2.04
Watson Hugh	Brewery Water Street			800		800	.82
White Daniel	House & lot Benham St			700		700	.72
Wolcott Chauncey	House & lot Hamilton St			250		250	.26
Wood Thomas	House & lot Clinton street			200		200	.21
Whitehorn Samuel	House & lot Benham St			400		400	.41
Whitney William	House & lot South St			1200		1200	1.23
Wagener Charles	Residence			800		800	.82
Wagener Abraham	Residence			2500	5000
" "	House & lot - widow Wagener			600
" "	vacant lot Liberty Street			200		8300
Wagener A. N.	House & lot Elm St			800		800	.82
Wisner Mary	House & lot Elm St			700		700	.72
Wood Henry	House & lot Elm St			600		600	.61
Wise John J.	American Hotel			3000		3000	3.06
Winters Richard	House & lot Hamilton St			150		150	.15
Y
Yates County Bank					100,000
" " "	Banking House			2000	14,786 85, 214		86.91
Youngs George R.					300		.31
Penn Yan } We do severally certify that we have set down in the above assessment roll all the real estate situate in the Village of Penn Yan according to our best information and that we have estimated the value of the said real estate at the sum which the majority of the assessors have decided to be a fair value thereof. and also that the said assessment roll contains a true statement of the amount of the taxable personal estate of each person named in said roll over & above the amount of debts due from such persons respectively & excluding such stocks as are otherwise taxable and that we have estimated the same according to our best information & belief.
					J. O. Brien R. R. Fargo Benjamin Tyler assessors
Tracy M. D.	House & lot Canal St			600	(Page torn)
Travis Rensselaer	House & lot Liberty St			500
Tompkins B.	House & lot Chapel St			250
Tappan Hiram P.	House & lot Water St			500
Townsend widow	House & lot Main St			300