East New Market
Property Reports
3 Academy Street
Smith Tax Office
Key date analysis:
In deeds from 1898 to 1901, the Smith Tax Office is described as "the shop occupied by James R. Stevens." From 1901 to 1905, the structure is described as "the shop occupied by George W. Elliott." During this time frame this building was also described as being on the same lot as Helsby's Corner Store. The Smith Tax Office is shown as a 1-story office on the 1922 Sanborn Fire Map. In a deed from 1936 it is described as a 2-room office. Hamill Smith has owned the office since 1956. Smith is the son of the original owner Emma Helsby Smith.
One theory is this building is the one that appears on the 1877 map in the approximate location where the Saxton & Parker store now stands. The Smith Tax Office may have been moved when the Saxton & Parker store was built. Or the 1877 map may have portrayed the building slightly out of position. All stores, shops, and office entries for the 1896-1910 tax records for East New Market have been accounted for. None match the Smith Tax Office or the Saxton & Parker store. However, the Smith Tax Office could have been used as a dwelling at the time and been listed as one of the "small dwellings near the store house" for Helen Helsby. Helen Helsby's store house was Helsby's Corner Store which was built in 1882. The tax value for two small dwellings was $500. This would seem more reasonable for the small Smith Tax Office. The Saxton & Parker store is much larger, thus more valuable, and would not likely be considered a dwelling.
If the Smith Tax Office was moved here, it is possible this structure was originally part of the Newton property. If so, it would likely be the structure listed as the shop in Margaret Newton's 1876 tax record and as the lot now occupied as a dwelling and Post office in Nimrod Newton's 1872 Will. This would also lead one to believe the 1860 tax entry of $150 for "improvements to shop" for Nimrod Newton would indicate a likely construction date.
If the structure was always at this location, this would indicate the building is the old storehouse referred to in the distribution of Thomas Helsby's property in 1874 and the shop listed in Causine Helsby's 1876 tax record. However, the 1877 map only shows one square on this property and it does not abut Academy Street. The square matches the size and the 1922 location of the structure currently thought to be the Blacksmith Shop. Therefore, unless the 1877 square was elongated and moved closer to the street, this structure is not likely the one on Helsby's property in 1877.
There are other structures that appear on the 1877 Map and are not mentioned in the 1896-1910 tax records. They include the office on Dr. J.T. Jacobs property, a small structure on W.F. Newton's property, and several structures labeled as W.W. & B.S. Shop on east Main Street. Jacobs office has yet to be found in any record other than the 1877 map. The Newton structure may have been mentioned in an 1852 tax record, but mentions have not been located otherwise. W.F. Newton was the son of Nimrod Newton, thus their is slightly more possibility of this structure being the subject property. The wheelwright and blacksmith shop buildings were probably not similar to a two room office.
Who built it:
If the Smith Tax Office was moved from Nimrod Newton's property, the building would have likely been constructed in 1860. If the structure is the one on W.F. Newton's property in 1877, the building may have been built before 1852. From appearance, the structure appears to date from the mid-1800s.
Longest Residents:
The Helsby/Smith family have owned this property for over 100 years.
More Research:
More records likely exist that would shed more light on the time frame when the Smith Tax Office was constructed or moved to this location. Newspaper items and court cases would be the best place to start. Dendrochronology could also establish the exact date of date of construction of this structure.
Historic Records:
31 JFD 211 - 3 April 1934 - Thomas W. Simmons, Trustee in No. 5470
Docket "W" Bankruptcy Division of the District Court of the United
States for the Federal District of Maryland, to Clarence L. Saxton &
Maria J. Saxton, his wife, for $410: Whereas, as certain Emma H.
Smith, was adjudged bankrupt by the court in No. 5740 Docket "W", and
Thomas Simmons was elected trustee to sell property for the benefit of
creditors. Whereas the said Emma H. Smith is married and her
husband living, whose name is James M. Smith, who was also adjudicated
as bankrupt on the same day as his wife. Two lots in East New
Market.
(Lot No. 1), being lot No 2 in the survey of the four lots
of Emma H. Smith, and being mentioned in the report of sales as "2-room
office, rear of store" and beginning at an iron pipe on the north side
of Railroad Avenue at the end of the first line of lot No. 1 in said
survey, which is the corner store property, and from thence binding with
the northward side of Railroad Avenue, N74/15W 36f to an iron pipe and
the land of Saxton & Parker; thence with said land N15/45E 52f to an
iron pipe, thence S74/15E 36f to an iron pipe and said lot No 1 in said
survey, the corner store property, thence with said last named lot and
the second line thereof, reversed, S15/45W 52f to the place of
beginning.
(Lot No. 2), being the vacant lot, adjoining Howard H. Willoughby, and
lot No. 3 in the survey of the Emma H. Smith four lots, and beginning at
an iron pipe on the westward side of Main Street, which is the third
line of lot No. 1 in said survey, or the corner store property, and from
thence N74/15W 94f, to an iron pipe and the land of Saxton & Parker, at
the end of the second line of lot No. 2 in said survey and Lot No. 1
herein; thence with the land of Saxton & Parker, N15/45E 66f to a stone,
thence S74/15E 94f to the west side of Main Street and a stone; thence
with the west side of Main Street S15/45W 66f to the place of beginning.
The said survey being made by Lawrence F. Simmons, Esq, County Surveyor
in the year 1932. The said lots being part of the property devised
unto the said Emma H. Helsby, now the said Emma H. Smith, by the last
will and testament of Nimrod Newton, deceased, which is now of record in
2 EWL 166.
1906-1907 Dorchester County Commercial Directory - East New Market
George W. Elliott, wagonmaker
Nearby deeds from 1901 to 1905 describe this structure as being on the same lot as Helsby's Corner Store and identify it as "the shop occupied by George W. Elliott".
1902-1903 Dorchester County Commercial Directory - East New Market
George W. Elliott, wagonmaker
1899-1901 Dorchester County Commercial Directory - East New Market
George W. Elliott, wagonmaker
Nearby deeds from 1898 to 1901 describe this structure as being on the same lot as Helsby's Corner Store and identify it as "the shop occupied by James R. Stevens".
1896-1910 Tax Record
Helen Helsby
1896 - 1 store house in ENM $1000
Dwelling & lot adjoining store house $600
2 small dwellings & lots near the store house $500
1896 Tax
Record
Helen Helsby
1 store house & lot in East New Market $1000
1 Dwelling house & lot adjoining the store house $600
2 small dwelling house & lots near the store house $500
East New Market Cemetery
Margaret Newton 10 April 1885 aged 81 years, wife of Nimrod.
1880 Census
Dwelling #9, household of Margaret Newton
1876 Tax
Record
Margaret Newton
Dwelling house, shop, & lot in ENM 3/4 acre - $500
Cambridge Chronicle - 8 July 1876
- Notice to Creditors -
Notice is hereby given, that the subscriber hath obtained from the
Orphan's Court in Dorchester County, in Maryland, letters testamentary
on the personal estate of Nimrod Newton, late of Dorchester County,
deceased. All persons hereby having claims against the said
deceased are hereby warned to exhibit the same, with the vouchers
thereof, to the subscriber on or before December 6, 1876, otherwise they
may by law be excluded from all benefit of the said estate. All
persons indebted to said estate are requested to make immediate payment.
Francis A. Newton, executor of Nimrod Newton, deceased.
2 EWL 166 - 1 May 1872 / 18 April 1876 - Will of Nimrod
Newton
Item 1 - I give and devise unto my wife Margaret, in addition
to her thirds of my personal estate, and the property held in her own
right at the time of her marriage and such as she by her own industry
has made since. The dwelling House and lot where I now live with
the adjoining house and lot now occupied as a dwelling and Post office
situated in the town of E. Newmarket during my said wife's natural life
only. And after the death of my said wife Margaret, I give and
devise all that said house and lot now occupied as a dwelling and Post
office to my Grandson Causine Helsby, to him, his heirs and assigns in
fee simple.
Item - and after the death of my said wife Margaret, I give
and devise, all that said house and lot where I now live to my great
grand daughter Emma Helsby to her heirs and assigns in fee simple.
Easton Gazette - 15 April 1876
- Dorchester
Mr. Nimrod Newton, postmaster at East New Market, died on Sunday night
last, aged 84 years
History of East New
Market - 1871-1913 by Frank E. Loomis
The postmaster was Nimrod Newton, a good man, but something of a moss
back. To illustrate; about this time the M.E. Church decided to have
music in the worship, and place an organ in the church. This incensed
the old man for he believed the devil was in that organ. He was too
good to leave the church, so he concluded to separate the good from the
bad by remaining outside until the second hymn was sung, then go in and
come out before the last hymn. One day he made a mistake and reached
the "Amen Corner" before the second hymn was announced. He was in a
dilemma, but something had to be done at once. They were going to play,
so he got up and walked down the aisle and out of the church and
remained outside and remained outside until the music stopped, then he
returned. Mr. Newton's attitude may seem puritanical, but he was not
alone in his views as to the introduction of church music; thousands of
other persons held the same opinion.
1870 Census
Dwelling #361, household of Nimrod Newton, postmaster
1867-1876 Tax Record
Nimrod Newton
1867 - House, Lot, & Shop $400
1867 - Stock in Trade Lumber $75
1866 Tax
Record
Nimrod Newton
House, Lot, & Shop $400, Stock in trade goods $75
Cambridge Herald - 30 October
1861
Nimrod Newton, Postmaster at East New Market
1860 Census
Dwelling #758, household of Nimrod Newton, Wheel Wright
1852-1864 Tax Record
Nimrod Newton
House & Lot $200
1860 improvements on shop $150
1850 Census
Dwelling #
Cambridge Chronicle – 31 May 1845
– Sheriffs Sale
By virtue of a writ of Fieri Facias issued by
Nimrod Newton, Esq. a Justice of the Peace
for Dorchester county and to the Sheriff directed, at the suit of Thomas
K. Smith, against the goods and chattels, lands, and tenements of
William Moore I have seized and taken into execution the following
property of the said Moore to wit: one sorrel mare, the tract of parcel
of land upon which he now lives and also the tract or parcel of land
upon which Jno N. Moore and
Mary Moore (widow) now lives let the said tracts be known by whatever
names they may or contain whatever number of acres they may; and I
hereby give notice that I will sell to the highest bidder for cash at
Robinson’s Hotel in East New Market on Thursday, the 27th of June next,
all the right, title, interest, and claim, both at law and in equity of
the said Moore, to the said property thus seized and taken into
execution to satisfy the writ & costs. James E. Douglass, Deputy
Sheriff.
Cambridge Chronicle - 23 March
1844
John F. Henry, administrator of John Barrow, mentions Chancery suits of
William V.M. Edmondson, Nimrod Newton, and
James Wallace.
Marriage - 27 March 1843 - Dorchester County
Thomas Helsby to Sarah J. Newton
18 ER 237 - 4 February 1841 - Samuel Corkran & Elizabeth, his wife, to Nimrod Newton for $400: Beginning at a stone in the ground at the NE corner of an old granary in the village of East New Market, noted on the plat by a the letter A and running from thence N 73 W 3 perches & 3 feet to a lot formerly the property of Nancy McCollister, then with the said lot N 18 E 5 perches, then N 73 W 30 feet, then S 18 W 7 1/2 perches to the main road leading to the head of Secretary Creek Dickinsons landing, then with the said road N 73 W 11 perches, then N 18 E 12 perches to a post, then S 73 E 15 1/4 perches to the main road leading from New Market to Cabin Creek, then by said road to the beginning. Containing 1 acre.
Cambridge Chronicle – 20 December
1834 – Settle Debts –
Henry T. Barrow having removed to Buck Town, requests those indebted to
him to call & settle with Nimrod Newton, New
Market, who is authorized to settle accounts standing on his books.
27 HD 383 - 12 March 1810 - Henry King to Samuel Corkran for $75: Beginning at a stone set on the ground at the north east corner of an old Granary in the village of New Market, noted on the plat by the letter A, and running from thence North 73 degrees West 3 perches, and then set to Nancy McCollisters lot then with said lot north 18 degrees East 5 perches, then North 73 degrees West 30 feet, then South 18 degrees west 7 1/2 perches to the main road leading to the head of Secretary Creek, Dickinson's Landing, then with said road North 73 degrees West 11 perches, then North 18 degrees East 12 perches to a post, then South 73 degrees East 15 1/4 perches, to the main road leading from New Market to Cabin Creek then by said road to the beginning. Containing 1 acre.