Many large contracts for arms with our own and with foreign governments have been filled by him to the entire satisfaction of the parties. Over four hundred thousand (400,000) stands of arms and revolvers have been sent out from the Armory since he took charge of it. The buildings have been greatly extended and improvements made, of which an account has already been given-pages 139–143. We owe also to Mr. Whitney's foresight and fine taste the beautiful double line of elm trees bordering Whitney Avenue for two miles; most of them set out at Mr. Whitney's cost in the years 1837 to 1845 to replace the double row of Lombardy poplars, which were originally planted by his father, and which began to die out from age and disease.

Mr. Whitney was the active proposer and promoter of the enterprise which gave a full supply of pure water to the city of New Haven, and has shown engineering abilities of a high order in his skillful erection of the great dam, the laying out of new roads necessitated by the formation of the lake which bears his name, the removal of the covered bridge and in many ways connected with the enlargement of the buildings and general arrangement of the Armory. He was the first to suggest the use of East Rock for a public park for the city of New Haven.

The Whitney dam and the New Haven water works have already been briefly noticed. About 250,000 feet of stone were used in building the dam. It is placed on solid rock. The base, or bed, has an inclination up stream, which insures great safety to the structure. Mr. Whitney gave his personal attention to the planning and the details of the construction, and was the contractor for the entire water works, C. McClellan & Son being only nominally associated with him as contractors. The profit or the loss was to be Mr. Whitney's. His predecessor, the Hon. Aaron Skinner, had a plan for water works on a much more limited scale, particularly so far as the lake and the water power were concerned. At the time Mr. Whitney undertook to build the

water works for the city it was a very heavy and doubtful undertaking. There was much opposition to the enterprise in New Haven, and collections could not be made during a most severe financial crisis, soon after President Lincoln's election. The charter was assigned to Mr. Whitney on condition that he should build the entire water works. The corporators were Messrs. Henry L. Hotchkiss, Ezra C. Read, O. F. Winchester, James Brewster, and others. Mr. Whitney chose a board of directors, with E. C. Scranton, President. Fortunately the armory had received large contracts for arms, and it was kept running night and day making the money required to carry on the building of the water works, and to contend with the most violent opposition. But a small part of the contract price ($350,000), was paid in cash, most of it was in stock and bonds, so that practically the works were built by Mr. Whitney, with his own means and credit.

ELI WHITNEY, JR. (3d) b. Jan. 22, 1847; m. Sarah Sheffield Farnam, Oct. 22, 1873. Six daughters.

Mr. Whitney entered Yale College in 1865 and graduated in 1869. He has been associated with his father in the management of the affairs of the Whitney Arms Company. He has served as one of the commissioners of the East Rock Park. In 1884 he was elected alderman of the city of New Haven, and is a member of the Board of Public Works.

WHITING.

CAPTAIN JACOB WHITING, of Hamden, commanded the company of one hundred men sent from the town, in October, 1814, to aid in throwing up earthworks at Beacon Hill, for the better protection of New Haven.

Towards the end of the last century:

NATHAN WHITING, m. O. Dorman. Children: Daniel W., George D., Henry S., and one daughter.

GEORGE D. WHITING, b. in Hamden, June 28, 1819; m. Julia E. Buell, b. in Killingworth, Ct., Jan. 25, 1820. Children, Edward M., b. July 28, 1841; George W., Jan. 30, 1843; Daniel W., Sept. 12, 1844; Esther L., Jan. 26, 1846; Geo. W., Mar. 15, 1848; Nathan R., July 5, 1850; George W., July 16, 1853; Julius A., Aug. 11, 1856; Julius A., Jan. 16, 1859; Ellsworth M., Oct. 18, 1862.

TAXATION AND LAND RECORDS.

BY ELLSWORTH B. COOPER.

AXES were laid, or assessed, and the grand list was kept in the old English currency, £. s. d., (pounds shillings and pence,) until the year 1799, when for the first time in the record, we find the rate of assessment expressed in terms of the dollar-six mills on a dollar.

At the special town meeting, in November, 1786, it will be observed, (p. 210) that "Geo. Augustus Bristol was chosen collector of taxes that are, or may be laid by the State on the list for the year 1785;" and that "this town tax themselves 4d. on the pound for defraying the necessary expense arising upon this town for the year ensuing."

The amounts collected each year and the rate of taxation are shown by the following extracts from the Records:

List of 1786.—Amount collected by John Hubbard, Esq., Collector of the Town Rate on List of 1786, £173.13.6—4d. on the pound.

List of 1787.-Amount collected by Hezekiah Warner, Collector of the Town Rate, £166.13.93-4d. on the pound. Mr. Warner was to receive "five pounds as a compensation for collecting the Town Tax."

List of 1788.-Amount collected by Hezekiah Warner, Collector of Town Taxes, at 3d. on the pound, £124. 8.41.

List for 1789.-In Selectmen's Book, Vol. I, p. 41, it is stated that "The Grand List of the Town of Hamden for year 1789 is £9,584.9.51-Two pence half-penny on the pound. Collected by Mr. Geo. A. Bristol, £99.16.94.

List for 1790.-Vol. I, p. 41, the Grand List for 1790 is £10,755.16.3-one penny half-penny Tax laid on said list. Mr. Benjamin Wooding, Collector, £67.4.6.

List of 1791.—Two penny tax, collected by Capt. Samuel Bellamy, £87.15.9. Selectmen's Book, p. 353.

Dec. 10, 1792.-At a Town Meeting it was voted “A tax of two pence on the pound on the polls and ratable estate payable the first day of February next that Enos Bradley collect the same."

£89.13.9.2.

*

*

and Amount collected,

Dec. 9, 1793.-A tax of two pence on the pound was voted, payable the 1st day of March next; and Samuel Homeston was chosen Collector.

Dec. 8, 1794.-Mr. Hummiston is credited with tax collected, £93.5.91, also £142.7.1; and Mr. Timothy Bassett, £191.11.4.

Dec. 8, 1794.-A tax of three pence on the pound was laid and Samuel Humiston was chosen Collector.

Dec. 14, 1795.-A tax of one penny half-penny was laid for repairing highways, payable March 1, 1795, and a tax of three pence half-penny for Town Expenses, and it was voted that Timothy Bassett collect the same. The meeting was adjourned to Dec. 22, 1795, when it was voted to "rescind the vote passed last meeting relative to mending highways by a tax," and it was voted to add a halfpenny to the tax laid last meeting to defray the town expenses.

Dec. 10, 1796.-At a town meeting a tax of four pence on the Pound was laid "payable on the first of February next," and Levi Bradley was chosen Collector. Amt. Collected, £194.15.

List of 1797.-A four pence tax on List of 1797, collected by Capt. Asa Atwater, amounted to £204.10.5.2.

List of 1798.-Mr. Eli Goodyear collected a two pence tax, £100.10.11.3.

List of 1799.-Mr. David Potter collected a six mill on the dollar tax, amounting to $253.65 cts.

List of 1800.-Mr. Javin Wooding collected 8 mills on the dollar amounting to $326.68.