b) There is a second line for Benjamin Sever with:
The source citation for this record is (cited for Benjamin Sever):
"Massachusetts and Maine 1798 Direct Tax," indexed database and digital image, American Ancestors (http://www.americanancestors.org), Volume 14, page 296, Westminster town, Benjamin Sever entry.
From this record, I can see that Benjamin Sever had two land parcels in Westminster that were eligible to be taxed, with 157 and 52 acres respectively, valued at $1014 and $300 respectively. I believe the larger parcel is the home lot that he inherited from his father, Norman Sever in 1787. The second parcel is the land he bought in 1794 and 1795 in Westminster.
His mother, Sarah Sever, widow of Norman Sever, had one parcel eligible to be taxed, 20 acres valued at $195.
This list for Westminster is in semi-alphabetical order, so a researcher cannot determine who the neighbors are.
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