Samuel Adams took a break from his political writing in the Advertiser. Over time, the Advertiser would become the Boston Gazette, and Adams would more than make his mark as a political writer, but never under his own name. During 1750, Adams (age 28) appeared before a committee that had the power to settle the land bank debts he inherited from his father. Adams submitted his financial records, which showed a considerable credit, which meant that the Adams family had reimbursed more than their share. It was during his appearance at this committee when he discovered that a more powerful committee in the MA House had his accounts in its possession.
Adams believed that he would be summoned by the more powerful committee, but that did not occur. Instead, in 1751 an entirely new committee in the MA House was created for debt collection. It was that new committee that summoned Adams, as well as others involved with the land bank, as well as their heirs.
After an unpleasant ordeal with the committee, Adams stayed behind to ask questions to the committee chair, asking if the committee had his financial records, to which the chair said it did not. Adams asked if the committee was going to send for them, and then to analyze them, and the answer was no. The chair claimed that the committee didn’t have the power to review individual accounts, but only to settle the collective land bank debts. Adams left the committee with a sinking feeling in the pit of his stomach.
Adams believed that he would be summoned by the more powerful committee, but that did not occur. Instead, in 1751 an entirely new committee in the MA House was created for debt collection. It was that new committee that summoned Adams, as well as others involved with the land bank, as well as their heirs.
After an unpleasant ordeal with the committee, Adams stayed behind to ask questions to the committee chair, asking if the committee had his financial records, to which the chair said it did not. Adams asked if the committee was going to send for them, and then to analyze them, and the answer was no. The chair claimed that the committee didn’t have the power to review individual accounts, but only to settle the collective land bank debts. Adams left the committee with a sinking feeling in the pit of his stomach.
The committee assigned financial responsibility for the collective land bank debt mostly on whims and guesswork. Adams questioned why he owed 219 pounds (which was far more than he could make in a year), but another land bank debtor family only owed 10 pounds. Adams pointed out that there was no way the committee could be fair unless they took a look at the individual financial records. In 1751, the MA House and Council authorized sheriffs to seize the estates of land bank directors or their heirs that failed to pay back their debt. Adams’ appeal was denied, after which he refused to pay the debt as politely as he could while he continued his appeal. Adams insisted that he be able to defend himself, and that his individual and family’s financial records be analyzed. Adams would never get a straight answer from the committee as to why or how he was assigned 219 pounds for the debt. Privately, some members of the committee admitted that the Adams situation was a mess, but they never admitted so publicly, and none of the members budged from their collective decision.
At age 33, Adams was the father of a five-week old and a four-year old, and still a malster, at least in name; he had to find a way to avoid his family from becoming homeless. By 1756, Adams had no hope of any assistance from his extended family. Adams and his brother (Joseph) took out a loan with a shipyard owner, and a year later they were unable to pay it back, and the lender brought suit. Adams decided he would go public with his debt problems, and he was the only debtor to do so. The Boston Gazette, which had been in existence for about a year, became Adams’ vehicle in order to present himself to the public as an injured innocent in his neverending land bank nightmare. Adams had already become expert in turning a small incident into a larger one, which in this case he did by focusing on his problem, but also turning his focus on the larger principles and ideas that were in play as well.
At age 33, Adams was the father of a five-week old and a four-year old, and still a malster, at least in name; he had to find a way to avoid his family from becoming homeless. By 1756, Adams had no hope of any assistance from his extended family. Adams and his brother (Joseph) took out a loan with a shipyard owner, and a year later they were unable to pay it back, and the lender brought suit. Adams decided he would go public with his debt problems, and he was the only debtor to do so. The Boston Gazette, which had been in existence for about a year, became Adams’ vehicle in order to present himself to the public as an injured innocent in his neverending land bank nightmare. Adams had already become expert in turning a small incident into a larger one, which in this case he did by focusing on his problem, but also turning his focus on the larger principles and ideas that were in play as well.
A week after his public complaint was published in the Gazette, Adams was elected one of Boston’s six tax collectors. It was a position for which Adams was most unsuited, in addition to the fact that tax collectors were not exactly embraced by the masses. Only Boston’s working class did the dirty work of collecting taxes, since the elites simply refused, as well as having connections or the money to get out of doing the job if necessary. Adams was well-respected in Boston’s working class community, and he was in effect doomed to be elected tax collector; serving as a tax collector certainly didn’t enhance his standing among Boston’s working class.
To make matters infinitely worse, Elizabeth died after childbirth at the age of 32. It was at the end of his first year as a widower that the showdown occurred, with Adams sending off the sheriff that tried to confiscate the family estate for payment of the inherited land bank debt. Every time the sheriff would publicize an auction for the estate, Adams went public in the Gazette, pointing out legal irregularities and future legal problems for any potential buyer. Adams made it very clear that after 14 years, he still had never been granted a fair hearing in order to settle the debt. Adams fended off the auction for the family estate, but after three years and a new sheriff, an auction was again publicized. This sheriff did not want conflict, nor was he very principled, preferring the path of least resistance; that sheriff would not advertise for another auction.
To make matters infinitely worse, Elizabeth died after childbirth at the age of 32. It was at the end of his first year as a widower that the showdown occurred, with Adams sending off the sheriff that tried to confiscate the family estate for payment of the inherited land bank debt. Every time the sheriff would publicize an auction for the estate, Adams went public in the Gazette, pointing out legal irregularities and future legal problems for any potential buyer. Adams made it very clear that after 14 years, he still had never been granted a fair hearing in order to settle the debt. Adams fended off the auction for the family estate, but after three years and a new sheriff, an auction was again publicized. This sheriff did not want conflict, nor was he very principled, preferring the path of least resistance; that sheriff would not advertise for another auction.
One would think that Adams’ ability to delay/forestall the estate auction would translate to being an effective tax collector, but that was not the case. Adams became a popular tax collector because he wasn’t very good at pursuing the actual collection of the taxes, but the salary of the post helped Adams survive difficult financial times.
On 18 March 1760, there was an explosion on the wharves, which was heard in NH, and the subsequent raging fire came very close to Adams’ home. Hundreds of homes and warehouses went up in flames, and then came an outbreak of smallpox. That fire was the most destructive in Adams’ ward, making it impossible to collect taxes, and he steadily fell behind in his collections. By 1764, Adams had fallen 8000 pounds behind in his tax collections, which was enough money to construct two large buildings at Harvard. Adams simply didn’t want to confiscate property in lieu of paying taxes, which was understandable given his situation. But Adams’ continuing twin dilemmas were how to deal with the sheriff and future auctions while also to at least get partial tax payments from the now desperate people in his ward.
On 18 March 1760, there was an explosion on the wharves, which was heard in NH, and the subsequent raging fire came very close to Adams’ home. Hundreds of homes and warehouses went up in flames, and then came an outbreak of smallpox. That fire was the most destructive in Adams’ ward, making it impossible to collect taxes, and he steadily fell behind in his collections. By 1764, Adams had fallen 8000 pounds behind in his tax collections, which was enough money to construct two large buildings at Harvard. Adams simply didn’t want to confiscate property in lieu of paying taxes, which was understandable given his situation. But Adams’ continuing twin dilemmas were how to deal with the sheriff and future auctions while also to at least get partial tax payments from the now desperate people in his ward.
The legal jeopardy that Adams faced was real, in that the royal treasury sued the tax collector, not the taxpayer, if a shortage existed. The only good news was that his position as tax collector hadn’t cost him any friends. In 1765, Adams refused reelection to the post, and in 1766, a private collection was started to settle his tax collector debt. Among those contributing were the elites, some of them very rich, and the total raised amounted to 1100 pounds; the largest individual donor was John Hancock. The Boston authorities kept after Adams’ remaining debt as tax collector, and Adams was granted extensions.
On 22 March 1768, Adams petitioned for another six month extension, but a counter petition was read that recommended prosecution. After a heated debate, Adams’ petition was rejected, but somehow he still got a reprieve. A year later, Adams still could not pay the tax collector debt, and his estate remained in jeopardy. Eventually, after much more wrangling, Adams’ tax collection debt would be forgiven. Adams would also be elected to the MA House of Representatives, which said something for how Bostonians viewed taxes, as well as Samuel Adams. In London, it reached a point where officials believed that Adams had pilfered 2000 pounds, and that he had set the fire that destroyed much of Boston. By 1770, London viewed Adams as a notorious embezzler as well as a sedition traitor.
On 22 March 1768, Adams petitioned for another six month extension, but a counter petition was read that recommended prosecution. After a heated debate, Adams’ petition was rejected, but somehow he still got a reprieve. A year later, Adams still could not pay the tax collector debt, and his estate remained in jeopardy. Eventually, after much more wrangling, Adams’ tax collection debt would be forgiven. Adams would also be elected to the MA House of Representatives, which said something for how Bostonians viewed taxes, as well as Samuel Adams. In London, it reached a point where officials believed that Adams had pilfered 2000 pounds, and that he had set the fire that destroyed much of Boston. By 1770, London viewed Adams as a notorious embezzler as well as a sedition traitor.