first existence of the town have been wet and springy, at times almost impassable, are now hard and dry through the whole of the season.

It is not asserted or intimated that our roads are perfect; often there are portions of the highways that seem greatly in need of repairs. It is, however, unreasonable to expect that the long line of public ways in the town, now not much less than forty miles in length, can be everywhere, and equally, good through the whole season; and not less unreasonable to expect that the best-made sections of road, subject to constant and heavy travel, will continue smooth, solid, and dry, without

attention.

It is only claimed that the system of working the roads adopted by the officers of the town is in the right direction, and, in the end, will secure as good roads as can be built.

The purchase by the town of a steam stone-crusher has enabled the commissioners to apply to the roads the best system of road structure. Some of these sections of new-made road, built by them, have been constructed on the "McAdam process,' which consists in forming a road crust by layers of small angular stones, as they come from the crusher, with but little regard to the foundation or substratum of the road.

Other sections are, in part, on the "Telford system," where the foundation is the main point. This consists of a pavement of large rough stones, laid by hand, with their bases down and their points upward; these are filled in with smaller angular stones, carefully packed, and the whole is covered with three or four inches of still finer stone. The road-bed is thoroughly drained. River street in Dorchester is made on this plan, and sections on Canton and Randolph avenues, Milton. Both of these roads, when consolidated, form a hard, smooth, and durable surface. Thus, by the wisdom and liberality of the town, we are being furnished with roads which are, and will be, a comfort to ourselves, and a pleasure to our friends from other towns whom we welcome to these pleasant drives.

"There is no expedient which more powerfully conduces to the advancement of a people in civilization, or to the extension of their prosperity and national wealth, than the construction of good roads connecting the various centres of commerce and of industry about which they may have collected themselves.

"Roads, in fact, may be considered as a system of veins and arteries by which all those principles necessary for the maintenance of the prosperity of a country are kept in circulation."

CHAPTER VIII.

TAX-LISTS AND TOWN OFFICERS.

FOR the purpose of bringing before the town the names of

the earliest inhabitants, and showing their financial condition, and the changes which have taken place in the lapse of years, we have here reproduced the first tax-list found in the records of 1679, with the tax-payers, and the sums paid by each. Then follows an exact copy of the taxes and tax-payers of the year 1700; a list of the tax-payers of 1750, and the sum raised by the town for that year; with a similar list and a like statement of money raised for the year 1800. The statements for later years will show how the town has risen from poverty to a degree of affluence ranking it, in valuation, among the highest of the Commonwealth, taking in view the number of inhabitants. Thus may be traced down, from the beginning, the changes in men and things; the passing out of sight of familiar names, and the advent of new men as generation after generation comes upon the stage of life, and then disappears, and the slow but positive growth into a condition of substantial prosperity. The Town Rate made for the year 1679, and here copied, was for the sum of sixteen pounds. Another rate was ordered for the same year, as follows:

At a public Town Meeting the 3: 12: 1678. it was legally voted that there should be a Rate made in the Town of Milton, levied upon the inhabitants, of thirty pounds for the us of M' Samuel Man; which is and may be helpful to us in the us of the Ministry, and the Select-men were to make the rate; and also it was voted that Mr. man should have one third part of his pay in mony, or as mony.

FIRST RECORDED TAX-LIST OF MILTON.

A Rate made the 13. 12". 1678 in the Town of Milton to pay the Town debts as followeth : viz.

The following tax-list, copied from the original records, represents only the town tax of £27 10s. The same individuals were assessed for the year 1700 to pay the salary of Rev. Peter Thacher, £68; for the use of the Province £48, and for the use of the County of Suffolk £3 17s., making an aggregate of £147 7s. Od.

In observance of the Treasurer's warrant dated the seventh day of March 1700. We the Selectmen of Milton on the 14th day of May following the said date, made this part of assessment our Town's proportion, being twenty seven pounds, this being the East end of the Town's population as followeth :