Amy Pierce, a wealthy widow, was one of only a few women to appear on the tax rolls at this time. Married women were not recognized as property owners; any taxable property they owned was considered to be the legal property of their husbands.

Amy’s mother, Amy Johnson, had left her money and property in 1796. Amy also inherited land and other property from her husband, Joshua Pierce, Jr., in 1793.

Tax Receipts for Joshua Pierce III and his mother, Amy Pierce, 1816.
(Collection of Cornwall Historical Society)