Merced County CA Archives History - Books .....The Assessment Roll For 1857 1925
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Book Title: History Of Merced County California

CHAPTER VIII

THE ASSESSMENT ROLL FOR 1857

   It seems difficult to imagine a more uninteresting sort of book than an
assessment roll, and yet a number of interesting things about the early history
of Merced County may be gleaned with a considerable degree of certainty from the
earliest extant assessment roll of the county. An examination of the early
county records which remain shows many gaps; they are clearly apparent in the
ranks of the yearly assessment rolls; it is perhaps a fair estimate to say that
not more than one for every half dozen years of, say, at least the first three
decades, survives. Presumably an earlier assessment list, or perhaps two of
them, than this one of 1857, once existed, but apparently they exist no longer.

   The 1857 list is a small book, written in long hand, apparently by the
assessor as he carried it about with him from place to place in his work. The
arrangement of the names in it, which may be described as geographical,
according to the residence of the person assessed, bears out this conjecture
that he did so carry the book about and make the entries on the ground.
Certainly the arrangement is not alphabetical, and no other system of
arrangement is so strongly suggested by it as the one mentioned.

   Pages 1 to 90 are present, then come 107 and 108, and then 117 and 118. These
ninety-four pages of long hand are what is left— these and an index, apparently
complete, of a dozen pages more. The index permits the names which were on the
missing pages to be supplied, and shows that the book originally contained 122
pages in all.

   The total number of persons whose assessments remain in the book is 190, and
the total number in the index is apparently 277, with perhaps some allowance to
be made for double indexing of the names of partners.

   The location of the real estate goes so far to show what parts of the county
were settled and what were not, that it is deemed worth while to give at least
the name and the description of the land of every landowner assessed. Such
additional portions will be included as appear to afford help towards
reconstructing in the imagination of the present-day reader the times of 1857;
and in the main the peculiarities of style in the original will be here
preserved, especially as regards variant spellings and abbreviations.

   H. Aldrich is assessed for improvements in the town of Snelling, $500; stock
on hand, $400; tools, $60; total, $960. Note the absence of the lot on which the
improvements were located. We shall find that land was unbelievably cheap; $1.25
an acre on the East Side, 50 cents an acre on the West Side, seem to be the
prevailing valuations, except in the case of one lawyer who has an acre "on"
somebody's farm, assessed for $25.

   William S. Snelling: Improvements in Snelling, $500; 1 town lot, $40.

   C. F. Bludworth (first sheriff): 160 acres of land on Bear Creek adjoining
Cocanour's Ranch, $200. Seventeen hogs, 3 work horses, 17 stock horses,
improvements on ranch, county scrip, personal property and two lots, Nos. 7 and
8, Block 2, Range 2, bring the total to $2620.

   Benjamin H. Moore: 4 work horses, $790; 127 acres land, Sec. 36, T. 5 S., R.
13 E., west qr., situated on the Merced River, $158.75; improvements on same,
$100; personal property, $1113; total, $2161.75.

   L. W. Talbott: 1 law library, $100; accounts, $100; 1 desk and table, $10; 1
dog, $4.

   George Turner: 3 work horses, $300; personal property, $225.

   Charles S. Peck: I work horse, $75; county scrip, $900; dog and trowel, $1.
One wonders why the invidious distinction between this and Talbott's dog, even
without the trowel.

   Rector & Turner: 320 acres situated on Mariposa Creek bounded as follows:
northeast by Givens, north by Johnson, south by the plains, west by Ward; of the
value of $400; improvements, $100; 35 tons hay, $1050; other personal property,
$200; total, $1750.

   George P. Lake: Improvements in town of Snelling consisting of one wagon
shop, $500; tools and stock on hand and accounts, $600; total, $1100.

   William Sparks: Improvements in the town of Snelling consisting of two
blacksmith shops, $1200; stock of iron on hand, $30; accounts standing out,
$2000; blacksmith tools, $150; total, $3380.

   Charles Penright: One horse, work, $50, raised to $60.

   Lash & Clark: 320 acres land situated on the Merced River bottom and bounded
as follows: north by the plains, south by Hawkes ranch, E. by Bird's claim, west
by Post's ranch, of the value of $400; improvements on same consisting of one
house, $50; total, $450.

   William Lash: 17 tons hay, $340.

   Note the land descriptions. Very little surveying had yet been done of
subdivisions of sections.

Henry Stokes: 320 acres land situated on Mariposa Creek and bounded as follows:
on the east by the claim of W. B. Akin, south by McClelen, west by Givens, and
north by the plains, $400; 8 work horses, $840; improvements on land, $200; 3
stock horses, $100; 6 head of beef cattle, $300; 2 tons hay, $40; 1 pistol six
shooter, $25; total, $1545.

   John Baker: 6 work horses, $360; 50 head of stock cattle, $750; total, $1110.
Reduced on stock cattle, $150; total, $960. In the minutes of the board of
supervisors we find where they reduced the valuation on stock cattle, first
Spanish, from $15 to $12 a head.

   Charles A. Starr: 160 acres of land described as follows: being the S. west
Qr. Sec. 2, Township 5 S., Range 14 E., situated on the Merced River, value
$200; farming utensils, $12; household and kitchen furniture, $5; poultry, $5; 1
ton hay, $30; 1 bull dog, $5 (without a trowel, too); improvements on land,
$5000; money on hand, $5; total, $5262. Less $500; total, $4762. This was about
a mile and a half above Snelling, on the left of the road. Query: What were
these valuable improvements?

   James G. Johnson: 3 work horses, $180, raised from $100; 7 stock horses,
$140; 1 watch, $25; 1 buggy, $20; 1 wagon, $30; total, $405.

John Ware: 2997 pounds barley, $90.

   W. B. Grimshaw: 160 acres land, being South East Qr. of Sec. 3, Township 5,
Range 14 East, situated on the Merced River, value of $200; improvements on
same, $300; 2 oxen, $100; 1 mule, $75; 4 stock cattle, American, $80; farming
utensils, $50; household furniture, $200; 1 wagon, $50; total $1055. 1200
bushels barley added by correction of assessor, $840; total, $1895.

   Christ Mugler: 160 acres land, being South East Qr. of Sec. 2, Township 5
South, Range 14 East, situated on the Merced River, value $200; improvements on
same, $1000; 3 work horses, $180; 2 stock cattle, American, $50; 1 stock horse,
$50; 1 wagon, $50; 750 bushels barley, $525; farming utensils, $25; house and
kitchen furniture, $50; total, $2130. Reduced on improvements, $500; total, $1630.

   F. B. Myers: 1 work horse, $75; 1 chest carpenter's tools, $50; 600 bushels
barley, $420, 4 tons hay, $80; total, $625.

   Hempstead & Ivit: 320 acres land, fractions 3 & 4 of the Northeast Qr. of
Northwest Qr. of Sec. 7 and South East Qr. South West Qr. of Sec. 6, Township 5
South, Range 15 East, etc. (other fractions Sees. 12 and 1, same township and
range), situated on the Merced River, value $400; improvements on same, $1000;
(etc., $4235 in all).

   W. F. Wilson: 1 mustang, $30; money on hand, $50; notes, $42; accounts, $50;
total, $172.

   L. P. Wilson: 160 acres, being the northeast of Sec. 7, Township 6 S., Range
15 East, situated on the Merced River, $200 (and personal property, several
items); total, $1720.

   John Hyner: 4 stock horses, $150.

   John W. Mack: 160 acres land, being north half of north west Qr. of Sec. 8,
and the south half of south west Qr. Sec. 5, Township 5 South Range 15 East,
$200; with personal property bringing total to $1725.

   M. P. D. Stone: 2 work horses, $200; money on hand, $600; total, $800.

   Charles Murray: 160 acres land, $200 (location blank); improvements on same,
$12,000 (probably a bridge or ferry); 9 work horse, $675; 51 stock cattle,
American, $1020; 9 head sheep, $36; 20 goats, $80; household furniture, $300;
goods on hand, $600; 6 hogs, $18; 1 ton hay, $35; total, $14,964. Murray is
among the first half dozen (of those whose names we have) of the county's
richest men at this time. (Page 13 of the original.)

   William Nelson is assessed for 287 acres land, being north half and fractions
3 & 4 of the south west Qr. of Sec. 4, and fraction 1 in Sec. 9 and south west
40 of north east Qr., and fractions 1, 2 & 3 of Sec. 8, Township 5 South, Range
15 East, $358.75; improvements on same, $4500; 8 oxen and 500 bushels barley,
$800; 45 stock cattle, Spanish, $900; 8 hogs, $20; 35 goats, $80; 4 stock
horses, $120; 1 mule, $50; wagons and farm utensils, $500; household furniture,
$250; total, $7578.

   T. W. T. Young: 120 acres land, 40 acres of which lies on the south side of
the Merced River, being the fraction of the northwest Qr. of Sec. 9, Township 5
South, Range 15 East, also 80 acres of which lies back of the fraction northwest
Qr. of Sec. 9 (etc.), valued at $150; improvements on same, $5000; 2 stock
cattle, American, $60; 2 workhorses, $120; 15 stock horses, $300; 25 tons hay,
$500; 800 bushels barley, $560; 1 watch, $25; 1 wagon, $25; house and kitchen,
$100; total, $6865.

   D. W. Lewis: 1 work horse, $500; 1 medical library and medicine, $150; $650
in all.

   John Phillips: 80 acres land lying on the Merced River and bounded as
follows: north by Murray, south by the hills, east by the hills, west by Young,
valued at $100; improvements on same, $1500; 3 work horses, $150; 5 stock
horses, $150; 8 oxen, $400; 4 stock cattle, American, $80; house and kitchen,
furniture, $100; 2 wagons, $150; 1 buggy, $50; 7 tons hay, $140; 300 bushels
barley, $210; total, $3030.

   R. B. Hall's assessment offers some evidence that the lawyer was considered
legitimate prey for the assessor; he has the only land, not a town lot, assessed
at over $1.25 an acre in the whole county.

   It is "1 acre of land situated on the farm of William Nelson on the north
side of the Merced River and valued at $25." He also has improvements on same,
$375; 1 law library, $200; house and kitchen furniture, $25; 1 broken watch,
$10; 1 horse and mule, $100; total. $735.

   Jacob Ritter: 2 work horses, $150; 1 wagon, $75; money on hand, $50; total,
$275.

   Howard & Brother have 920 acres land situated on Burns Creek and described as
follows (no description), $1150; improvements on same, $1000; 8 work horses,
$460; 71 stock horses, $1720; 2 stock cattle, $40; 300 bushels barley, $210; 100
bushels wheat, $100; 1 miscellaneous library, $50; household and kitchen
furniture, $100; 30 hogs, $120; 3 guns, $50; total, $5000. Evidently Howard &
Brothers, raisers chiefly of horses, were of intellectual and sporting tastes.

   William Murray: 160 acres of land described as follows (no description),
$200; improvements on same, $100; 2 hogs, $10; household and kitchen furniture,
$25; 25 tons hay, $500; $835 in all.

   Nelson Howeth: 160 acres land adjoining Cunningham and bounded as follows: on
the south by Cunningham, north by the hills, east by the hills, and west by the
plains, $200; improvements on same, $300; 2 work horses, $130; 1 wagon, $40;
accounts, $30; 4 tons hay, $80; 200 bushels barley, $140; house and kitchen
furniture, $50; total, $970.

   Cunningham & Brother: 320 acres land situated on Miles Creek bounded as
follows: north by Howeth's, south by plains, east by the hills, west by the
plains, and valued at $400; improvements on same, $800; 2 work horses, $120; 6
stock horses, $150; 35 stock cattle, Spanish, $525; 900 bushels barley, $630;
100 bushels wheat, $100; 1 wagon, $100; farming utensils, $60; household
furniture, $20; 30 tons hay, $600; 1 gun, $10; total, $3515.

   McDermott & Laughlin: 320 acres land, Township 8, Range 16 East, Section 2,
situated on Mariposa Creek, valued at $400; improvements on same, $3000; 6
mules, $1000; 17 stock horses, $510; 1 jack, $130; 15 stock cattle, Spanish,
$225; 150 bushels barley, $105; 1 wagon, $100; 2 guns, $40; farming utensils,
$5; household and kitchen, $50; money on hand, $500; 9 hogs, $20; total, $6085.

   James Johnson: 160 acres land situated on Damerons Creek commencing at the
line of Mariposa & Merced Counties and running one mile down said creek, valued
at $200; improvements on same, $500; 5 work horses, $250; 15 stock cattle, $270;
35 tons hay, $700; house & kitchen, $25; in all, $1945.

   William F. Newton: 160 acres land situated on the north side of the
Chowchilla and valued at $200; improvements on the same, $1200; 3 work horses,
$120; 12 head stock cattle, American, $240; 15 tons hay, $300; house and kitchen
furniture, $200; $2260 in all. Evidently the owner of Newton's Crossing, the
southeast county corner.

   I. B. Helms: 36 stock cattle, American, $720; 1 mule, $60; 2 tons hay, $40;
300 bushels barley, $210; household and kitchen, $40; total, $1070.

   Robert H. Gilham: Money at interest, $1000.

   Stoneroad Kelly & Co.: 320 acres land, being the northwest Qr. Sec. 17,
Township 8 South, Range 16 East, and the South } 1/2 of Southeast Qr. Sec. 18,
Township 8 South, Range 16 East, valued at $400; improvements on same, $300; 14
work horses, $840; 2 stock horses, $40; 1052 stock cattle, Spanish, $15,780;
1200 pounds barley, $36; accounts, $39; guns and pistols, $50; 1 wagon, $75; 17
stock cattle, American, $340; 5 tons hay, $100; total, $18,000. Note the barley,
the first instance so far where it is measured by the pound instead of the
bushel. Note also the discrepancy between this assessment at 3 cents a pound and
the others at 70 cents a bushel.

   Arthur Tombs: 32 stock cattle, Spanish, $480; money on hand, $140; 2 work
horses, $100; 2 stock horses, $50; total, $770.

   E. J. Stearns: 2240 acres land, being Sec. 10, Township 8 South, Range 16
East, Sec. 9, . . . 17, . . ., and 15, ... $2240; improvements on same, $500; 7
work horses, $420; 3 stock horses, $125; 11 stock cattle, American, $220; 50
stock cattle, Spanish, $660; total $4165.
I. F. Bedford: 1 work horse, $60; money on hand, $1100; total, $1160.
Allen Helms: 5 work horses, $500; 300 oxen, $1500; 30 stock cattle, American,
$740; money at interest, $1500; money on hand, $1000; 2 wagons, $150; 300
bushels barley, $210; 6 hogs, $18; house and kitchen furniture, $100; guns and
pistol, $60; total, $5778.
Nicholas Turner: 160 acres land situated on Mariposa Creek bounded as follows:
north by the plains, south by Helms Ranch, east by Kelly & Stoneroad, M. F.
Turner, valued at $200; 5 work horses, $300; improvements on land, $40; 6 oxen,
$300; 45 stock cattle, American, $900; 650 bushels barley, $455; 1 wagon, $40; 2
tons hay, $40; household & kitchen furniture, $30; money at interest, $1500;
total, $4165.

   Thomas Anderson: 2 work horses, $100; 6 stock catde, American, $120; 300
bushels barley, $210; 2 tons hay, $40; 1 gun and six shooter, $27; household &
kitchen furniture, $30; $527 in all.

   Turner & Brother: 320 acres land situated on Mariposa Creek and bounded as
follows: on the east by Nicholas Turner Ranch, on the south by the plains, on
the north by the plains, on the west by Dameron's ranch, valued at $400;
improvements on same, $400; 5 work horses, $500; 3 colts, $40; 6 work oxen,
$300; 26 stock cattle, American, $520; 1200 bushels barley, $840; notes and
accounts, $400; house and kitchen furniture, $30; 1 wagon, $40; total, $3470.

   Henry Helms: 160 acres land situated on Mariposa Creek and bounded as
follows: north by Nicholas Turner Ranch, south by the plains, east by the
plains, west by the ranch of Turner & Brother, valued at $200; improvements on
same, $500; 3 work horses, $300; 1 colt, $20; 18 stock cattle, American, $360;
400 bushels barley, $280; notes, $340; 2 hogs, $8; 1 wagon, $50; house and
kitchen furniture, $50; 2 tons hay, $40; gun and pistol, $50; total, $2198.

   Nathaniel Grodivan: 2 work horses, $80; 10 mustang colts, $50; notes, $300;
20 tons hay, $300; total, $750. We come now to a new handwriting in the book—a
fine, possibly feminine hand. "Wagon" is spelled by this writer with two "g's,"
for a time, afterwards with one. Note also the hay at $15 a ton instead of $20,
possibly indicating that Grodivan, with his mustang colts but no land, may have
cut some wild hay in the plains.

   Isaac H. Ward: 160 acres land situated on Mariposa Creek bounded as follows:
north by Wm. Johnson, south by the plains, east by Turner & Rector, west by the
plains, $200; improvements, $400; 6 work horses, $300; 38 beef cattle, $950;
$1850 in all.

   Givens & Nelson: 320 acres land situated on Mariposa Creek, east by
McClellan, north by the plains, south by the plains, west by Turner & Rector
Ranch, $400; improvements, $400; 4 stock horses, $320; 12 stock cattle, $240; 50
stock do., Spanish, $750; 40 tons hay, $800; 21 hogs, $50; gun and pistol, $55;
$2995 total.

   John C. C. Russell: 3 work horses, $150; 1 mule, $50; 4 work cattle, $200; 66
American stock cattle, $1320; 1 waggon, $20; $1740 total.

   Wm. Johnson: 160 acres land situated on the north slough north side of
Mariposa Creek bounded as follows: north by the plains, south by Turner & Rector
Ranch, west by the plains, east by the plains, $200; improvements, $250; 10 work
horses, $500; 30 stock do., $600; 75 stock cattle, American, $1500; 125 stock
cattle, Spanish, $1725; 10 beef cattle, $250; notes, $150; 2 waggons, $100;
house & K. F., $70; 1 watch, $50; 1 pistol, $25; total, $5420.

   Robert L. McClellan: 160 acres land situated on the south side of Mariposa
Creek bounded as follows: east by Hazelton, west by the plains, north and west
by the plains (this is correct), $200; improvements on the same, $100; 6 work
horses, $500; 32 beef cattle, Spanish, $800; 88 stock do., $1320; 150 bushels,
$105; 12 tons hay, $240; 1 waggon, $125; gun and pistol, $30; total, $3420.

   George Cummings: 5 work horses, $300; 5 stock do., $150; 110 do. cattle,
$1650; notes, $1100; barley, $40; total, $3240.

   Samuel Lovejoy: 2 mules, $200; 600 bushels barley, $420; gun & pistol, $30;
total, $650.

   James Morse: 160 acres land situated on Mariposa Creek, valued at $200; 1
horse, $50.

   N. S. Hazleton: 480 acres land situated on Mariposa'Creek and undescribed,
valued $600; improvements, $400; 4 work horses, $270; 20 American stock cattle,
$400; 50 Spanish do. do., $750; 700 bush-. els barley, $490; 1 waggon, $30;
money on hand, $135; household & K. F., $40; total, $3115.

   Wall & Brothers: 6 work horses, $300; 100 beef cattle, $2500; pistol, $40;
money on hand, $1200; total, $4040.

   M. L. Madison: Money on hand, $600.

   Wm. Wall: 160 acres land situated on Mariposa Creek undescribed, valued $200;
improvements, $300; 1 mule, $80; 4 stock cattle, $80; 700 bushels barley, $490;
money on hand, $500; notes, $250; 1 waggon, $25; household & K. F., $10; total,
$1935.

   Edward Hunter: 160 acres land situated on Mariposa Creek and described as
follows: N. E. Qr. Sec. 15, Town 8 South, Range 15 East, valued $200; 15 stock
horses, $300; 2 work do. $150; 16 stock cattle, $240; 1 waggon, $125; notes,
$600; household & K. F., $100; 1 watch, $100; total, $1815.

   Rogers & Harold: 320 acres land situated on Mariposa Creek, being the North
E. Qr. and S. W. of Sec. 15, Township 8 South, Range 15 East, valued $400;
improvements on same, $500; 6 work horses, $400; 3 colts, $80; 6 work oxen,
$300; 164 American stock cattle, $3300; 1000 bushels barley, $700; 20 tons hay,
$400; 2 waggons, $150; 1 gun & pistol, $40; house & K. F., $75; 8 hogs, $40;
total, $6385; threshing machine, $250; total, $6635.

   Wilcox & Cormack: 320 acres land, being in the north east Qr. and South East
of Section 10, Township 8 South, Range 15 East, valued at $00; improvements, $300.

   Wilcox & Graham: 4 work horses, $240; 9 work oxen, $450; 20 Spanish stock
cattle, $300; 2000 bushels barley, $1400; 1 waggon, $100; notes, $150; 3 tons
hay, $60; 1 gun, $15; household & kitchen, $10; total, $2750.

   David Swann: 160 acres land, being (in) Section 9, Township 8 South, Range 15
East, valued at $200; improvements . . . , $300;. 6 work horses, $300; 2 colts,
$12; 60 Spanish stock cattle, $900; 1 waggon & harness, $50; 200 bushels barley,
$140; household & kitchen furniture, $10; 1 ton hay, $20; total, $1932.

   John Julin: Money and accounts, $155; 1 horse, $70; total, $255.

   C. C. Overton: 160 acres land situated on Mariposa Creek and undescribable,
valued at $200; improvements . . . , $400; 6 work horses, $750; 3 colts, $100; 6
work cattle, $300; 22 American stock cattle, $440; 50 hogs, $150; 300 bushels
barley, $210; 1 waggon, $100; 3 guns, $20; H. & K. Furniture, $100; poultry,
$10; total, $2780. Note the poultry and the high-class horses and colts.

   Robt. L. Green: 4 stock cattle, $80.

   Bullard & Jopling: 320 acres land situated on Miles Creek and undescribed,
valued at $400; 400 bushels barley, $280; improvements, $100; total, $780.

   Wm. M. Jopling: Notes, $360.

   G. T. Bullard: 3 work horses, $150; 2 work cattle, $100; accounts, $40;
total, $290.

   J. M. DeSpain: 320 acres land situated on Miles Creek and undescribed, valued
at $400; 1 note, $50; 200 bushels barley, $140; 1 waggon, $40; improvements,
$50; total, $680.

   Dyer & Hadley: 160 acres land situated on Owens Creek undescribed, valued at
$200; improvements . . . , $250; 6 work horses, $600; 1 waggon, $100; 100
bushels barley, $70; 160 hogs, $480; 5 tons hay, $100; money on hand, $120;
accounts, $25; household & K. Furniture, $82; total, $2027.

   Jones & Walker: 320 acres land situated on Owens Creek and undescribed,
valued at $400; improvements . . . , $150; 2 work horses, $100; 2 work oxen,
$100; 1 waggon, $40; 700 bushels barley, $490; money on hand, $40; household & K
furniture, $10; total, $1330.

   Wm. Freeman: 1 work horse, $50; 4 work oxen, $200; 1 waggon, $40; 10 tons
hay, $200; 1 note, $600; total, $1090.

   E. R. Hunt: 160 acres land situated on Owens Creek and undescribed, valued at
$200; 1 mule, $50; 900 bushels barley, $630; total, $880.

   Thomas Hopkins: 1 horse, $75.

   Boling & Brothers: 320 acres land situated on Miles Creek and undescribed,
valued at $400; improvements on same, $600; 500 bushels barley, $350; 10 tons
hay, $200; household & kitchen furniture, $10; total, $1560.

   Carpenter & McKiney: 320 acres land situated on Miles Creek and undescribed,
valued at $400; improvements . . . , $300; 6 oxen, $300; 20 stock cattle, $300;
15 beef cattle, $600; money on hand, $1000; notes, $600; household & K.
furniture, $50; 3 tons hay, $60; 1 pistol, $30; 7 work horses, $350; total,
$3990; 600 bushels barley, $420; total, $4410.

   Alfred Wilson: 160 acres land, being the Southwest Qr. of Sec. 17, Township 7
south, range 16 east, situated on Miles Creek, valued at $200; improvements,
$400; 4 work horses, $240; 3 colts, $35; 600 bushels barley, $420; 1 wagon (the
handwriting is still the same, but the spelling is reformed), $50; money on
hand, $100; 2 guns, $10; house hold & K. Furniture, $20; an unspecified item,
$160; total, $1635.

   F. C. Hathaway: 240 acres land situated on Miles Creek (in) Section 17,
Township 7 South, range 16 east, valued at $300; improvements, $600; 3 work
horses, $150; 4 colts, $50; 5 work oxen, $250; 20 American stock cattle, $400;
1000 bushels barley, $700; 1 wagon, $50; 10 tons hay, $200; 5 hogs, $15; house
hold & K. furniture, $50; total, $2765.

   David Arnott: 160 acres land situated on Bear Creek bounded as follows: north
by the plains, south by the plains, east by Miller, west by Mudgets ranch,
valued at $200; improvements . . . , $300; 6 work horses, $360; 7 stock do.,
$210; 2 work oxen, $100; 6 beef cattle, Spanish, $180; stock do., $960; money on
hand, $100; 1 wagon, $100; 12 tons hay, $240; 800 bushels barley, $560; total,
$3310.

   H. T. Miller: 160 acres land situated on Bear Creek bounded as follows: the
claim of Arnott's on the north & south, northeast by Hammond & Cantor & west by
Arnott's, valued at $200; improvements, $50; 3 work horses, $180; 2 stock
cattle, $30; 7 tons hay, $140; 300 bushels barley, $210; total, $810.

   Mudgett & Bro.: 320 acres land situated on Bear Creek and bounded as follows:
north by the plains, south by the plains, east by Arnott's, and west by Reid's
Ranch, and valued at $400; improvements, $400; 40 stock horses, $900; 400
bushels barley, $280; 25 tons hay, $500; guns and pistol, $40; household and K.
furniture, $30; 1 wagon, $100; total, $2650.

   A. C. Robinson: I horse, $70; gun and pistol, $19; total, $89.

   S. B. Read & Bro.: 160 acres land situated on Bear Creek and bounded as
follows: East by Mudget's, west by Rop & Hale, south & west by the plains,
valued at $200; improvements on same, $600; 2 work horses, $120; 3 colts, $50; 9
work oxen, $450; 15 stock cattle, $225; 100 bushels barley, $70; 30 bushels
wheat, $30; 1 wagon, $100; 10 tons hay, $200; gun & pistol, $20; household & K.
furniture, $50; total, $2115.

   Given & Son: 480 acres land situated on Bear Creek and un-•described, valued
at $600; improvements on same, $500; 50 American stock cattle, $1000; 300
Spanish do., $4500; 5 work horses, $300; 4 colts, $160; 5 tons hay, $100; 1 six
shooter, $20; 1 wagon, $40; 25 hogs, $75; household & K. furniture, $30; total,
$7345.

   Ross & Hale: 320 acres land, being the N. E. Qr. & S. E. Qr. of Sec. 11,
Township 7 South, Range 15 East, valued at $400; improvements on same, $1000; 5
work horses, $300; 1 stock do., $30; hogs, $300; 1 wagon, $150; 500 bushels
barley, $350; 5 tons hay, -$100; 200 bushels wheat, $200; household & kitchen
furniture, $20; 1 miscellaneous library, $30; total, $2880.

   Thos. J. Price: 160 acres land situated on Burns Creek and un-described,
valued at $200; improvements on same, $500; 5 work horses, $375; 6 colts, $120;
4 work oxen, $200; 150 American stock cattle, $3000; 200 bushels barley, $140; 1
1/2 ton hay, $30; money on hand, $1000; H. & K. furniture, $250; 1 gun & pistol,
$15; total, $5830.

   A. J. Gregory: 160 acres land, being S. W. Qr. of Sec. 18 S., Range 14 East,
valued at $200; improvements on same $300; 2 American stock cattle, $40; 3 stock
horses, $100; total, $640.

   James Karnes: 160 acres land situated on Burns Creek and undescribed, valued
at $200; improvements on same, $300; 7 work horses, $420; 9 colts, $150; 9 work
cattle, $450; 20 American stock cattle, $400; 25 Spanish do., $375; 5 beef
cattle, $200; 20 tons hay, $400; 250 bushels barley, $175; 1 wagon, $50; 1 note,
$70; H. & K. F. & pistol, $60; total, $3150.

   John Slinkard: 1 horse, $75; 3 beef cattle, $150; 9 stock do., $180; money &
notes, $495; total, $900.

   W. W. C. Edwards: 2 horses, $120; notes, $1400; total, $1520.

   M. W. Graham: 320 acres land bounded north by River Merced, east by Foreman,
south by the hills, west by Wheat & Jenkins, $400; improvements on same, $500; 2
work horses, $200; 20 stock do., $500; 75 Spanish stock cattle, $1125; 4 tons
hay, $80; 1 waggon, $150; accounts, $25; household & kitchen furniture, $20;
total, $3000.

   R. B. Graham: 1 horse, $40; 4 tons hay, $80; 1000 bushels barley, $700;
total, $820.

   C. J. Prescott: 1 lot situated in the town of Snelling and bounded as follows
(no description given), $40; 1 horse & lumber, $130; accounts $200; 1 gun &
pistol, $30; total, $400.

   Louis Bundy: 190 acres land bounded north by the hills, east by Hempstead,
south river, west Muggier, $237; 1000 bushels barley, $700; 800 bushels do.,
$560; improvements, $1200; 8 work horses, $600; 2 tons hay, $40; 2 wagons, $50;
threshing machine, $400; house hold & K. furniture, $5; 1 gun, $10; 1 reaper,
$100; total, $3902. Reduced two hundred bushels barley at seventy cents, $140;
total, $3762. Note: The entry about the reduction appears to be in the
handwriting of E. G. Rector, the first county clerk, indicating that the
supervisors made the reduction.

   Andrew Forney: Money & notes, $1200.

   James Perrin: 10 work oxen, $500; 1 wagon, $75; money on hand, $30; notes,
$930; accounts, $150; 1 horse, $30; total, $1715.

   Erastus Kelsey: 150 acres land S. l/2 of N. W. Qr. of Sec. and fractions 5 &
6 of S. y2 of N. W. Qr. of Sec. 8, Town 5 South, Range 15 East, valued at $193;
improvements on same, $400; 3 work horses, $180; 9 stock cattle, $180; 1000
bushels barley, $700; 18 tons hay, $360; 1 reaper, $50; 1 wagon, $10; 1 note,
$50; farming utensils, $10; house hold & K. furniture, $20; total, $2153.

   Kellott & Karrens: I house & lot, $400; stock & tools on hand, $350; total,
$750.

   N. D. Phelps: 1 work horse, $65; 1000 bushels barley, $700; 1 note, $140; 1
pistol, $25; total, $930; 1000 bushels barley, $700; 200 bushels wheat, $200; 8
tons hay, $160; total, $1990.

   James Kibbe: 160 acres land bounded on the east by Chas. Murry, south by W.
Nelson, west by L. P. Willson & north by the low hills, valued at $200;
improvements on the same, $300; 5 stock horses, $200; 40 bushels barley, $28;
house hold & K. furniture, $25; total, $753.

   John H. Foreman: 160 acres land bounded north by the river, east by Shirley,
south by Graham, west by Graham, $200; improvements on same, $400; 4 work
horses, $240; 5 American stock cattle, $100; 2 tons hay, $40; 1 wagon, $200; 4
hogs, $10; farming utensils, $20; house hold & K. furniture, $50; total, $1260.

   D. C. McCroskey: 1 work horse, $95; medicine, $130; accounts, $40; total, $265.

   F. E. Quivis: 300 acres land, being the Northwest Qr. of Sec. 9 and the
southwest Qr. of Sec. 4, Township 5 South, Range 14 East, $375; improvements,
$800; 3 work horses, $230; 2 colts, $80; 1 wagon, $60; 800 bushels barley, $560;
5 American stock cattle, $100; house & kitchen furniture, $50; total, $2255.

   E. G. Rector: 3 lots Nos. 1, 2, & 3, Block 3, Range 3 North of the base line
situated in the town of Snelling, $85; improvements, $300; goods on hand, $250;
lumber, $350; accounts, $712; 1 horse, $150; total, $1847.

   O. G. Poultney: County scrip, $3338; notes, $469; accounts, $30; total, $3837.

   E. E. Bragg: 1 horse, $100; 1 chest tools, $60; total, $160.

   G. W. Holstead: 160 acres land, being the west 1/2 of the north east Qr. and
the northeast Qr. of northwest Qr. and Southwest Qr. of northeast Qr. of
northwest Qr. of Sec. 8, Township 5 south, range 14 east, $200; improvements,
$600; 2 work horses, $200; 6 stock horses, $180; 400 bushels barley, $280; 2
tons hay, $40; 7 stock cattle, American, $140; 1 note, $100; house & kitchen
furniture, $50; total, $1790.

   John H. Webster: 3 work horses, $300; 2500 bushels barley, $1750; 2 tons hay,
$40; notes, $500; 1 wagon, $10; money on hand, $600; total, $3200.

   S. L. Bayless: 1 horse, $50; 250 bushels barley, $175; total, $225.

   Larkin Belson: Notes, $625; 400 bushels barley, $280; total, $905.

   Sarah J. Smith: 143 acres land, being a fraction of Sec. 21, Township 5
South, Range 12 East, $178; improvements, $100; total, $278.

   Samuel Scott: 320 acres land situated on Merced River and undescribed, $400;
improvements, $1000; 11 work horses, $950; 12 stock horses, $240; 20 stock
cattle, American, $400; 570 do. do., Spanish, $8550; 6 work oxen, $300; 30 beef
cattle, $900; notes, $550; 3 wagons & 1 carriage, $220; 10 tons hay, $200;
firearms, $10; house & kitchen, $20; farming utensils, $20; total, $13,760.

   Thomas Hardaway: 250 bushels barley, $175.

   William Prothero: 1 horse, $30.

   A. B. Thornton: 160 acres land bounded north by Scott, east by Scott, south
by the river, west by Gregory, $200; improvements, $400; 4 work horses, $240;
400 bushels barley, $280; 6 tons hay, $120; 1 note, $20; farming utensils, $25;
1 wagon, $80; total, $1365.

   W. W. Jackson: 70 acres land, being a fraction of the northwest Qr. of Sec.
19, Township 5 South, Range 14 East, $87; 2 work horses, $120; 400 bushels
barley, $280; 1 wagon, $40; 1 ton hay, $20; 100 bushels wheat, $100; total, $647.

   Pleasant Henderson: 320 acres land bounded as follows: north by public lands,
south by Barfield & Ross, east by Ross, west by Thompson, $400; improvements,
$300; 5 work horses, $200; 18 stock cattle, American, $360; 800 bushels barley,
$560; 125 do. wheat, $125; 1 wagon, $50; firearms, $10; 6 tons hay, $120; house
and kitchen furniture, $50; total, $2175.

   Charles W. Smith: 303 acres land, being fraction of Sec, 21, Township 5
south, range 15 east, $378; improvements, $400; 4 mules, $240; 9 stock horses,
$180; 12 stock cattle, American, $240; 14 hogs, $42; 1 wagon, $50; 1000 bushels
barley, $700; 6 tons hay, $120; H. & Kitchen furniture, $50; farming utensils,
$25; total, $2425.

   Thomas Eagleson & Mother: 320 acres land, being the southwest Qr. of Section
15 and the northeast Qr. of Section 16, Township 5 south, range 13 East, $400;
improvements, $1200; 6 work horses, $450; 3 stock do., $60; 8 stock cattle,
American, $160; 1000 bushels barley, $700; money on hand, $100; notes and
accounts, $100; goods on hand, $1500; 1 wagon, $100; 15 hogs, $50; 1 reaper,
$50; 1 buggy, $75; house & kitchen furniture, $50; total, $4975. One thousand
dollars of the above property is exempt from taxation on account of the widow.

   Erastus Eagleson: 1 gold watch, $125.

   E. E. Hewitt: 1 lot in the town of Snelling, being No. 4, Block 3, Range 3
north of the base line, $25; improvements, $800; 1 work horse, $75; 1 buggy,
$100; money on hand, $200; goods on hand, $500; house & kitchen furniture, $100;
total, $1800.

   Samuel H. P. Ross: 450 acres land, being the northeast Qr. of Sec. 23 and the
southeast Qr. of Sec. 22, and a fraction of the northeast Qr. of Sec. 26,
Township 5 South, Range 13 East, $568; improvements, $700; 6 horses, $300; 7
stock cattle, American, $140; 1 wagon, $75; 1000 bushels barley, $700; 6 tons
hay, $120; notes and accounts, $150; house & kitchen, $25; total, $2778.

   T. C. Dean: 250 acres land, being the southwest Qr. of Sec. 22 and the
northwest Qr. of Sec. 17, Township 5 south, range 13 east, $312; improvements,
$500; 5 horses & mules, $400; 7 stock cattle, American, $140; 350 bushels
barley, $245; 1 note, $46; 25 hogs, $75; farming utensils, $20; total, $1863.

   William B. Thompson: 160 acres land, being the northwest Qr. of Sec. 22,
Township 5 South, Range 13 East, $200; improvements, $250; 2 work horses, $150;
4 stock horses, $100; 6 stock cattle, American, $120; 350 bushels barley, $245;
1 wagon, $50; house & kitchen furniture, $50; total $940.

   William D. Haralson: 2 mules, $200; 400 bushels wheat, $400; 1 wagon, $125; 2
tons hay, $40; farming utensils, $15; total, $780.

   Berry Roberts: 1 colt, $15; 1 wagon, $125; total, $140.

   E.I.Thomas: 2 mules, $170.

   William Dunn: 1 mule, $6S; 1 note, $300; total, $365.

   D. C. Clary: 145 acres land bounded as follows: north by the Merced River,
east by Dunn, south by public land, west by Griffith, $180; improvements, $400;
3 work horses, $200; 1 colt, $15; notes, $S6; accounts, $375; total, $1226.

   Samuel M. Brown: 160 acres land, being the northeast Qr. of Sec. 27, Township
5 South, Range 13 East, $200; improvements, $200; 4 mules, $400; 600 bushels
barley, $420; 100 bushels oats, $100; 100 do. wheat, $100; 7 stock cattle, $140;
8 hogs, $24; farming utensils, $12; house & kitchen furniture, $5; total, $1601;
8 tons hay, $160; total, $1761. Note that this is the first reference to oats.

   H. P. Bales: 1 horse, $35.

   Samuel R. Gwin: 640 acres land, being a part of Sections 28 & 29, Township 5
south, range 13 east, $800; improvements, $800; 440 bushels barley, $308; 800
bushels wheat, $800; 400 do. oats, $400; 5 wagons, $350; 12 work horses, $1200;
8 stock cattle, American, $160; 40 tons hay, $800; 1 reaper, $200; farming
utensils, $50; house & kitchen furniture, $50; total, $5918.

   Ashley Roberts: 6 work horses, $400; 1 wagon, $100; total, $500.

   Lewis Snook: 800 bushels barley, $560. (Then in E. G. Rector's handwriting)
Reduced 200 bushels, being 600 bushels, $420.

   N. D. McCoy: 1 work horse, $100; 800 bushels barley, $560; farming utensils,
$14; total, $674.

   Spencer Cursell: 160 acres land bounded as follows: north by Gwin & Curtiss,
east by Gwin, south by Haralson & Stephens, west by Reynolds, $200; improvement,
$300; 4 mules, $400; notes & accounts, $450; money on hand, $100; 2 wagons,
$150; 3 tons hay, $60; farming utensils, $25; house & kitchen furniture, $20;
total, $1705.

   A. Bunch: 140 acres land bounded as follows: north by the plains, east by
Reynolds, south by Neill, west by Judd, $175; improvement, $150; 2 mules, $160;
1 wagon, $80; 18 stock cattle, American, $320; 275 bushels barley, $190; 2 tons
hay, $40; farming utensils, $15; house & kitchen furniture, $20; total, $1150.

   David Slinkard: 2 stock horses, $125; accounts, $100; total, $225.

   William Ingram: 2 horses, $100.

   R. R. Reynold: 160 acres land, being the southeast Q. of Sec. 30, Township 5
south, range 15 east, $200; improvement, $500; 5 work horses, $450; 2 colts,
$50; 18 stock cattle, American, $360; 7 do. do., Spanish, $105; 2 wagons, $175;
800 bushels barley, $560; house & kitchen furniture, $50; total, $2450.

   Samuel H. Curtiss: 320 acres land, being the southeast Qr. of Sec. 31 and
southeast Qr. of Sec. 32, Township 5 south, range 15 east, $400; improvement,
$300; 6 work horses, $450; 34 stock cattle, American, $680; 800 bushels barley,
$560; 100 bushels wheat, $100; 1 wagon, $100; 2 tons hay, $40; house & kitchen
furniture, $30; total, $2660.

   Ingalsbe & Brother: 640 acres land, being southeast & southwest Qr. of Sec.
16 and the northeast Qr. of Sec. 20 and a fraction of Sec. 17, Township 5 South,
Range 13 east, $800; improvement, $1000; 2 horses, $100; 21 stock horses, $420;
6 tons hay, $120; 2400 bushels barley, $1680; notes and accounts, $1000; house &
kitchen furniture, $30; total, $5430.

   William B. Akin: 2 mules, $200; 200 bushels barley, $140; 250 do. wheat,
$250; 60 do. oats, $60; farming utensils, $15; total, $665.

   L. F. Hopwood: 1 horse, $20.

   Chico Degoria: 4 work horses, $200; 10 stock horses, $120; 5 jack asses,
$100; total, $420.

   George B. Foster: 1 mule, $75; money on hand, $60; total, $135.

   Joshua Griffith: 172 acres land, being fraction 6 of Sec. 29 and fraction 8
of Sec. 30 and fractions 1 & 2 of Sec. 32 and the northeast Qr. of 31, Township
5 south, range 13 east, $215; improvement, $1000; 12 mules & horses, $720; 17
stock horses, $340; 80 do. cattle, Spanish, $1200; 160 bushels wheat, $160; 160
bushels barley, $112; 2 wagons, $100; farming utensils, $20; house & kitchen
furniture, $50; total, $3927.

   John B. Hale: 160 acres land bounded as follows: north by Merced River, south
by plains, east by Chandler, west by Dunn, $200; improvement, $200; 2 work
horses, $120; 225 bushels barley, $157; 200 do. wheat, 200; 2 wagons, $150;
house & kitchen furniture, $30; total, $1057.

   William Cozine:   merchandize, $150.

   I. T. J. Cain: 3 work horses, $240; 1 note, $80; money on hand, $80; 1 gold
watch, $100; total, $500.

   John Laughlin: 160 acres land, being fractions of the northwest Qr. of Sec.
and southeast Qr. of Sec. 35, $200; improvement, $200;4 mules, $400; 1 horse,
$40; 300 bushels barley, $210; 100 do. wheat, $100; 1 wagon, $75; farming
utensils, $20; H. & Kitchen Furniture, $10; total, $1255; 8 stock cattle, $160;
total, $1405.

   Bird Strickland: 320 acres land, being the southwest Qr. of Sec. 7 and the
northwest Qr. of Sec. 18, Township 5 south, range 14 east, $400; improvement,
$500; 4 work horses, $240; 1 colt, $40; 1000 bushels barley, $700; 170 do.
wheat, $170; 1 wagon, $40; house & kitchen furniture, $10; 5 stock cattle,
American, $100; total, $2200.

   Wheat & Jenkins: 588 acres land bounded as follows; north by Merced River,
east by Graham, south by the plains, west by Ostrander, $735; improvement, $900;
9 work horses, $720; 4000 bushels barley, $2800; 1 threshing machine, $660; 1
reaper, $100; 2 wagons, $200; farming utensils, $40; 4 tons hay, $80; house &
kitchen, $100; total, $6495.

   Thomas Hockerby: 160 acres land situated on Dry Creek adjoining I. N. Ward's
Ranch, unsurveyed, $200; improvement, $600; 600 bushels barley, $420; 40 do.
wheat, $40; farming utensils, $25; house & kitchen furniture, $15; fire arms,
$10; 2 tons hay, $40; total, $1350.

   James Thorp: 100 acres land situated on Dry Creek adjoining Hockerby and
unsurveyed, $125.

   John McFarlane: 160 acres land situated on Dry Creek and unsurveyed, $200;
improvement, $700; 5 work horses, $800; 11 stock cattle, American, $220; 100
bushels barley, $700; 20 do. wheat, $20; 30 tons hay, $600; farming utensils,
$30; H. & kitchen furniture, $100; total, $3370.

   Hildreth & Dunphey: Improvement, $140; 300 stock cattle, American, $6000;
1000 do. do., Spanish, $15,000; 50 horses, $2500; 25 stock horses, $500; total
$24,150.

   W. B. Taylor: 160 acres land situated on Dry Creek and unsurveyed, $200;
improvement, $400; 3 work horses, $275; 4 stock cattle, American, $80; 330
bushels barley, $231; 70 do. wheat, $70; 5 tons hay, $100; 1 wagon, $50; farming
utensils, $20; house & kitchen furniture, $50; fire arms, $20; total, $1496.

   B. F. Howell: 120 acres land situated on Dry Creek and unsur-veyed, $150;
improvement, $700; 2 miles, $300; 2 stock horses, $50; 800 bushels barley, $560;
20 do. wheat, $20; 1 wagon, $20; 12 tons hay, $240; farming utensils, $6; H. &
Kitchen furniture, $60; total, $2206.

   Enoch Moore: 100 acres land situated on Dry Creek and un-surveyed, $125;
improvement, $1500; 6 work horses, $360; 3 stock horses, $100; 12 work & beef
cattle, $560; 90 stock cattle, Spanish, $1350; 6 do. do., American, $120; 700
bushels barley, $490; 25 do. wheat, $25; accounts & firearms, $140; 5 tons hay,
$100; 2 wagons, $350; 1 carriage, $50; farming utensils, $30; house & kitchen
furniture, $100; total, $5400; 1 miscellaneous library, $20; total, $5420.

   Ramsaur & Co.: 600 acres land situated on Dry Creek and un-surveyed, $750;
improvement, $700; 1 horse, $40; 8 work oxen, $400; 12 stock cattle, American,
$240; 1200 bushels barley, $840; 25 tons hay, $500; 1 wagon, $50; farming
utensils, $60; house & kitchen, $40; total, $3620.

   Alfred Burton: 160 acres land situated on Dry Creek and un-surveyed, $200;
improvement, $700; 1 mule, $150; 6 stock cattle, American, $120; 400 bushels
barley, $280; 2 tons hay, $40; farming utensils, $15; house & kitchen furniture,
$30; total $1535.

   Truman Vaughn: 160 acres land situated on Mariposa Creek under fence and
known as Vaughn's Ranch, $200; improvement, $50; 2 mules, $140; 2 stock horses,
$60; 200 bushels barley, $140; total, $590.

   Frank Binkley: 160 acres land bounded as follows: north by the plains, east
by Willcox, south by Rodgers & Harald, west by Wall, $200; improvement, $500; 3
stock horses, $120; 6 work oxen, $300; 15 stock cattle, American, $300; 800
bushels barley, $560; H. & Kitchen furniture, $75; fire arms, $20; total $2075.

   Madison Marler: Notes & accounts, $260.

   B. Delashmutt: 160 acres land, being the north west Qr. of Sec. 24, Township
5 South, Range 15 East, $200; improvement, $300; 4 work horses, $240; 6 stock
horses, $120; 600 bushels barley, $420; 50 do. wheat, $50; fire arms, $20;
farming utensils, $10; house & kitchen furniture, $20; total, $1380.

   Richard Johnson: 600 bushels barley, $420; 1 six shooter, $20; 50 bushels
wheat, $50; 1 note, $10; 2 tons hay, $40; total, $540.

   David Daugherty: 60 acres land under the enclosure of John Hawke, $75; 1
horse, $50; 4 tons hay, $80; total, $205.

   Hamlin & Lyons: 120 acres land, being the west 1/2 of southwest Qr. of Sec.
16 and east 1/2 of Sec. 17, Township 5 south, range 14 east, $150 (this is the
way the description is given though obviously a mistake; probably we may assume
that the land was in the sections named); 6 work horses, $360; improvement,
$500; 250 bushels barley, $175; 400 do. wheat, $400; 1 wagon, $100; 1 grist
mill, $2000; total, $3685.

   John Hawke: 160 acres land bounded as follows: north by Bird Negro, east by
Jackson, south by the river, west by Delashmutt, $200; 8 workhorses, $800; 800
bushels barley, $560; 1 wagon, $100; money on hand, $100; notes, $130; farming
utensils, $10; 1 six shooter, $25; total, $2325.

   John F. Shirley: 160 acres land, being the northwest Qr. of Sec. 12, Township
5 south, range 14 east, $200; improvement, $300; 4 mules, $400; 1500 bushels
barley, $1050; 1 wagon, $50; 8 stock cattle, Spanish, $120; 1 note, $300;
farming utensils, $30; house & kitchen furniture, $10; total, $2460.

   L. B. Harbour: 100, being fractions of Sec. 12, $125 (this is certainly
sketchy); improvement, $400; 5 horses & mules, $400; 700 bushels barley, $490;
50 do. wheat, $50; 1 wagon, $70; farming utensils, $10; house & kitchen
furniture, $20; total, $1565.

   Phillip Ropp: 1 mustang, $25.

   Thomas W. Whitney: 2 colts, $50; 1 wagon, $25; accounts, $500; 1 six shooter,
$20; house & kitchen furniture, $5; total, $400.

   Nelson Boulton: 2 stock horses, $50; accounts, $300; total, $350.

   Arch Pruitt: 120 acres land, being fraction of the south east Qr. of Sec. 30,
township 5 south, range 13 east, $150; 4 work horses, $200; 68 beef cattle,
$1300; 6 stock horses, $120; 1 six shooter, $20; total $1790.

   Brent & Crittenden: 4444 acres land, being one undivided league of the tract
known as La Panoche Grande y Los Carilitos, valued at fifty cents per acre, $2222.

   Antonia Montoya: 160 acres land, $200; improvement on same, $200; 7 horses,
$280; 4 work oxen, $200; 32 Spanish stock cattle, $480; 250 bushels barley,
$175; total, $1535.

   Juan Portia: 3 work horses, $120; 125 bushels barley, $88; total, $208.

   G. Warcia: 125 bushels barley, $88.

   Alonzo Dean: 20 acres land bounded on the north by the Merced River, south by
the hills, east by Montoya, west by the river, $25; 3 work horses, $150;
improvement, $50; farming utensils, $20; 1 six shooter, $15; total, $260.

   R. Leon: 1 horse, $50.

   Cyrus Lopez: 2 horses, $80; 2 work oxen, $100; 100 bushels wheat, $100; 60
bushels barley, $42; total, $322. One wonders if the assessor didn't get Lopez'
first name wrong; it seems a queer combination, this of Cyrus with Lopez.

Lewis Espenosa: 1 jack ass, $30; 40 bushels wheat, $40; 50 bushels barley, 35;
total, $105.

Conceseon Eukis: 2 work horses, $80.

Lewisiana Bogore: 10 horses, $300; 2 jack asses, $60; 30 bushels barley, $21;
total, $381.

The three names just preceding afford further evidence that the Spanish was too
much for the assessor, just as the place names which we have retained from the
language in California often prove too much for visitors from the East.

   Alex. Forbes: 17,776 acres land, this track of land known as La Panoche
Grande y Carisalitos, $8888. This and the Brent & Crittenden assessment,
totaling between them 22,220 acres, obviously constitute the present Arburua
Ranch on the West Side, called Rancho Panoche de San Juan y Los Carrisalitos,
and having an area, according to the county map of 1919, of 22,175.34 acres.

   Juan Frana: 1 horse, $30.

   Farrens & Hickman: 275 acres land bounded on the north by the Merced River,
west by Mr. Cox's ranch, south by the plains, & east by Richardson's Ranch,
valued at $343; improvements on same, $800; 12 horses & mules, $900; 1250
bushels barley, $875; 10 stock horses, $200; solvent debts, $500; 1 wagon, $200;
house hold & K. furniture, $50; 2 six shooters, $30; total, $3898.

   Stephens & Haraldson: 105 acres land situated on the Merced River and bounded
as follows: (no description), valued at $150; 26 tons hay, $390; 130 bushels
wheat, $130; total, $650.

   F. B. Brown: 1 mule, $100; 1 colt, $20; total, $120.

   Wm. Porter: 12 oxen, $600; 1 wagon, $300; 1 horse, $50; 1 note, $300; 1 six
shooter, $20; total, $1270.

   Moses Dameron: 320 acres land on Mariposa Creek bounded north by public land,
east by M. F. Turner, south by Fitzhugh, west by public land, $400; improvement,
$300; 7 work horses, $420; 8 work oxen, $400; 9 stock cattle, Spanish, $135;
1000 bushels barley, $700; 5 tons hay, $80; 2 wagons, $100; farming utensils,
$20; 1 reaper, $150; house & kitchen, $10; total, $2715.

   John M. Montgomery: 640 acres land, being the west V2 of south east Qr. of
Sec. 17 and north 1/2 of the west Qr. of Sec. 20, township 7 south, range 15
east, the balance being undescribed, $640; improvement, $2000; 28 work horses,
$2520; 122 stock do., $3660; 150 beef cattle, $5250; 650 American stock cattle,
$13,000; 2200 Spanish do., $33,000; 1700 sheep, $5100; 60 hogs, $180; 3 wagons,
$300; 40 tons hay, $900; money on hand, $540; notes and accounts, $1950; 1
reaper, $200; farming utensils, $50; house & kitchen furniture, $100; fire arms,
$30; 3000 lbs. wheat, $90; total, $69,510.

   H. J. Ostrander: 160 acres land, being north east Qr. of Sec. 16, township 5
south, range 14 east, valued at $200; improvements, $400; 2 horses, $250; 1 cow,
$25; 50 bushels barley, $35; 3 tons hay, $60; 1 wagon, $250; farming utensils,
$20; house hold & K. furniture, $10; 1 six shooter, $5; total, $1255.

   Augustus Jones: 160 acres land undescribed situated on Merced River & valued
at $200; improvements on same, $500; 10 work horses, $1250; 8 stock do., $160; 8
tons hay, $80; 287 stock cattle, $4305; 1300 bushels barley, $910; 1 six
shooter, $25; total, $7430.

   Bludworth & Moore: 320 acres land, being tract No. 1, 2, & 3, Sec. 9, and the
south least Qr. and south half of north east Qr. of Sec. 4, township 5 south,
range 14 east, valued at $400; improvements on same, $6000; 1 mule, $80; 23
stock cattle, $460; 11 hogs,. $33; 1 work ox, $50; 1 cart, $15; accounts, $800;
house hold & kitchen furniture, $500; farming utensils, $30; total, $8368.

   This is the first assessment on page 118, the last page of the book now in
existence. The last assessment on that page has been crossed out; it is to
Varmew Westcott, and is as follows: 80 acres land bounded north by public lands,
south by same, east by same, west by same, $100; improvement, $H)0; 4 work
horses, $240; 3 Acerican stock cattle, $60; 27 Spanish do., $405; 7 hogs, $21; 1
wagon, $200; 1 reaper, $50; money on hand, $102; accounts, $75; house & K. F. &
far. utensils, $25; total, $1378. The word "house" occurs on two or three lines
out of place, and may have furnished the reason for crossing out the assessment.
We find in the index "V. Westcott, page 119," the next page after this.

   The names which were on the twenty-eight missing pages of the assessment roll
of 1857, which may be gathered from the index, are as follows:
J. R. Bube 
W. W. Brown
B. P. Brown 
Wm. Byers 
G. G. Belt
C. M. Blair 
Barfield & Ruddle 
Thomas Bird 
Jos. Bertine 
John Burkhead 
Boledo & Co. 
Bird & Son 
Dan Baldwin 
A. Cortner 
William Dennis 
Alex Dunn 
Santez Duran 
-------- Davis
Antonia (sic) Espanosa
R. S. Eaton
David Erans
Ernst Fass
A. Frazier
John Fruit
I. W. Fitzhugh
W. F. Freeman
Peter Fee
Gould & Steinberg
Thomas Givens
Heely & Brother
W. C. Hoge
C. M. Hoge
H. D. Hoeder
John Hawkin
John James
F. F. Lether
Alex Manarr 
John Montozo 
Harvey Martin 
McSwain & Sons 
J. O. McGahey 
R. C. May 
E. J. McDade 
Miguel Mora 
Neill & Brother 
J. R. Oneal 
A. J. Paige 
Geo. W. Prother 
Geo. W. Patrick 
Phillip Simon 
H. B. Porter 
Post & Lord 
W. R. Price 
Francisco Pacheco
James Rigsby 
John Rhodes 
Robles & Brother 
C. A. Richardson
A. Stevinson
J. J. Stevinson 
Mahlon Stone 
W. R. Smith 
Joel Smith 
R. L. Swope 
Geo. M. Somers 
Silvester & Bell 
W. C. Turner
B. Triplit
I. N. Wiliford 
I. N. Ward 
William Wilson



Additional Comments:
Extracted from:

HISTORY OF
MERCED COUNTY
CALIFORNIA
WITH A
Biographical Review
OF
The Leading Men and Women of the County Who Have Been
Identified with Its Growth and Development
from the Early Days to the Present

HISTORY BY
JOHN OUTCALT

ILLUSTRATED COMPLETE IN ONE VOLUME
HISTORIC RECORD COMPANY
LOS ANGELES, CALIFORNIA
1925

File at: http://ftp.rootsweb.com/pub/usgenweb/ca/merced/history/1925/historyo/assessme195nms.txt

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