3dly 3 Steeres of 3 yeares old
4ly one heifer; 2 yeares old
5ly 3 of one yeares old, one a steere; ye 2 heifers
6ly 3 horses
7ly one mare and colt, beside 3 more if not stolen or alive or made bobtailes
8ly one house lott within Fence
9ly 2 shaires in ye Great meadown where I mowe 4 lods of hay
10ly 4 Swine
11ly one yeare old horse colts"
John Whipple seems to have been blessed with more than the average amount of wealth in personal estate, but this list as do all the others clearly shows the character of the property which existed at the time.[[73]] But little if any property was owned beyond the limits of the town. Everything was tangible and could be concealed neither from the neighbors nor the assessors. It was not difficult to fix on a standard of valuation which should apply uniformly and fairly to all property owners. The method of taxation adopted was clearly the most suitable, indeed the only one suitable at all, for a community of farmers, where land was abundant, and where trade had not developed but each family produced for its own consumption.