Sam Lincoln / Tax Official

As state governments grew their need for hard money grew exponentially. With the voting rights restricted to those with property, governments would eagerly use their right to put properties into foreclosure when taxes were unpaid, leaving poor farmers with little means to earn a living.

Sam Lincoln: Sir, I come here after two days on mule to ask some questions about the taxes so I may stay on the right side of the law.

Official: So you own property and work for yourself, is that correct?

Lincoln: That is correct.

Official: What is your name?

Lincoln: My name is Samuel P. Lincoln. What’s your name?

Official: I am a tax official of the State of Massachusetts. You don’t need to know my name. (Looking through his files) I don’t see your name here. Did you pay taxes last year?

Lincoln: No Sir.

Official: Then I’m afraid you will have to pay last year’s taxes as well.

Lincoln: No Sir.

Sewing the Flag

Official: What do you mean?

Lincoln: I was not a property owner last year, but I am now.

Official: What changed?

Lincoln: My Daddy died.

Official: Now let me see if your daddy paid taxes last year. (consulting his ledger) This is what that property owes now. (shows Lincoln the tax record)

Lincoln: Sir, I didn’t come to Northampton on my mule to hear about what my dear Daddy did or didn’t do. Now will you answer my questions?

Official: When dealing with the government, you must learn to be civil and above all patient. Now what is it you wish to know?

Lincoln: Well now, Mr. Official, I want to know how I’m supposed to pay my taxes in cash.

Farmers like me don’t use money. We mostly barter for the things we need.

Official: That may well be but this state doesn’t accept bushels of field vegetables in lieu of currency and by currency I mean metal that jingles not the paper money.

Lincoln: Sir, how long do I have to pay my taxes?

Official: You have until the end of the month. Now listen carefully. When you pay your debt to the State of Massachusetts, you retain your voting rights.

Lincoln: What happens if I can’t pay?

Official: If you can’t pay, then you won’t be a property owner anymore and you won’t have to worry about voting.

Lincoln: What do you mean I won’t be a property owner anymore? My Daddy left me his farm.

It’s mine.

Official: The law is clear. If you don’t pay your taxes, the state can start foreclosure procedures and take your farm. But you still have until the end of the month to pay. Now take this sheet of paper where I wrote down what you owe in taxes and hurry back with the hard currency.