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    | 206 | Taxes in Arrears. | 1786. |   
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    | election is no more than God's foresight 
        of the faith and good works of his creatures, and these to be the discriminating 
        ground of their title to eternal life.
 6. Denying the saint's final perseverance to be founded 
        in the power and faithfulness of God. Holding that if they do persevere 
        it is by virtue of their own choice, and asserting that persons may apostatize 
        from good beginnings, which if pursued would lead to saving grace.
 
 7. Holding that the heathen, who are destitute of the 
        light of the gospel, really do their duty in their worship even 
        though they should hold to a plurality of deities. That Paul was doing 
        his duty while persecuting the church, and that we have no account 
        in Scripture of his being reproved for that conduct.1
 
 Entertaining the views Capt. Sewall did of Mr. Foster 
        and his doctrines it could not be expected that he would attend his ministrations. 
        Meetings were regularly held on Sundays at Benjamin Pettingill's, at which 
        Sewall probably officiated to the few who sympathized with him.
 The town of Hallowell had not at this time fully paid 
        the State taxes assessed in the year 1779. A balance still remained in 
        the hands of Robert Kennady and Abishai Cowen, the collecting constables, 
        in depreciated paper money, and Daniel Cony, who represented the town, 
        procured the passage of a resolve by the legislature, dated June 6, 1786, 
        authorizing the treasurer of the Commonwealth to receive the same at par 
        in payment of taxes. He also procured an abatement of £162 10s. 
        the balance of a "beef tax " due from the town.2
 The specific taxes assessed previous to 1784 were still 
        largely in arrears, and the General Court on the eighth of November passed 
        "an act providing for the more easy payment," which on account of 
        the "great scarcity of cash" authorized most descriptions of commodities 
        possessed and dealt in by the people to be received in payment at stated 
        prices. The place appointed for delivery for this region was Bath. The 
        prices of some of the enumerated articles were as follows:  Beef 
        twenty shillings per hundred, pork four pence per pound, Indian corn four 
        shillings, wheat six shillings, oats two shillings, butter eight pence, 
        good wood twelve shillings per cord, clear pine boards forty-eight shillings 
        per thousand, merchantable pine boards thirty-three shillings, tow cloth 
        one shilling per yard.
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    | 1 
      A copy in the hand writing of H. Sewall, signed by him and Benjamin Pettingill, 
      one of the elders of the church, "and several others." 
 2 Certified copy of Resolve.
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