The citizens of colonial Lexington bore the burden of three local taxes. These taxes served to sustain the functions of the town. The first, the Poll Tax, was levied at a set rate for each adult male (or poll) eligible and capable of voting. The town determined the taxable population by listing each male citizen over the age of 21 and labeling each individual as rateable (taxable) or non-rateable (not competent to vote.) The second tax was the Town Tax. This tax supported the essential operations of the town, such as the establishment of schools, road and bridge maintenance, and care of the indigent. It also included basic town expenses, such as firewood acquisition and the purchasing of cannons for the town's defense. The third local tax was the Ministerial Tax. A settlement could only be established as an independent town if it could support its own minister; therefore, every town had one. In order to support the services of its spiritual leader, each household was expected to pay this tax.
The town determined the tax per household in two ways. The first, the Personal Tax, was levied on individuals that met certain requirements for citizenship and was based on an appraisal of personal or familial property, including livestock and imported household goods. The second was the Real Estate Tax, where town officials used an annual real estate and building assessment for appraising either the plot of land, the structures on the land, or a combination the two. This tax was levied at a variable rate on all owners of real estate based on their measured wealth to determine each citizen's appropriate tax burden.
