On July 24, 1677, the City of New York published the first roll of property taxes levied on its citizens “for the defraying and discharging the city debts and expenses…” The list gives the names and locations of property holders and serves as one of the earliest city directories.
With one exception, the streets named in this early list all correspond to modern streets. Among the names included in the rolls are The Marketfield or Field Street (Now Marketfield Street and Battery Place), The Water Side (the streets that ran along the waterfront, near the present State and Pearl Streets), The Walls (Wall Street), The High Street (now Bridge Street between Whitehall and Broad), The Smiths Street (now William Street between Maiden Lane and Hanover Square), The Smiths Street Lane (now Beaver Street between William and Broad), The Mill Street Lane (now Mill Lane and the part of South William west of Mill Lane), Broadway (still lower Broadway), Bevers Graft (a canal that was eventually filled in to create Beaver Street between Broad Street and New Street), The Stone Street (now Stone Street), The Heere Graft (a main canal that was later filled to create Broad Street between Pearl and Beaver Streets), and Winkle Street, a street that no longer exists which ran about parallel to present day Whitehall Street between Bridge and Stone Streets.
Among the highest-taxed residents is William Beekman, who had a house and brewery and after whom Beekman Street is named. The Lovelace House was also one of the more expensive properties in the city at the time, standing along the water next to the State House. The foundations of this early tavern and inn can be seen through a glass installation in the sidewalk along Pearl Street.
