A poll (capitation) tax was a levy raised by charging a sum of money from each male over the age of twenty-one in a district. Although one would expect such an enumeration to provide a list of all such persons in a district at that particular time, it seems that this was not quite the case, due to some being missed, the tax avoided by misrepresentation of age, i.e. younger than twenty-one., etc. However,  they are useful records, especially in the case of Upper Prospect, as long as the reader bears in mind that it appears that the majority of those on the list were probably fishermen, who lived else where than Prospect. This can readily be seen by a comparison of this list to the 1827 census which listed "heads" of families. (Based upon T.M., Punch "Genealogy Research in Nova Scotia", P.78- Nimbus Publishing 1983)
 
 

William Herren *	John Neal*	Patrick Mahaney	Peter Maning
John Cossins	David Malchacy	Garrit Dawton	James Byrnes
John Doran	Edward Kennedy	Richard Mead	John Mavy
Patrick Meagher	Michael St. George	Alexander McDonald*	Dennis Fahey
Michael Murphy	John Dunn	Patrick Fielding	Maurice Power*
Daniel Reddy	Patrick Heffernan	Michael Hollaway	William Burke
Daniel Kinsley	James Doherty*	William Arnold	Thomas Glover
Timothy Mullins*	William Dadden	John Burns	John Merry
Richard Ward	Edward Welch*	James Ryan	William Power
Michael Moore	Thomas Poor	David Redmond*	Andrew Forrester
William Cole	Edward St. George	John MCarty	Michael Hayes*
Dennis Noonan	Thomas Manuel	Thomas Hallahan	Michael Fogarty
James Frampton	John Fitzgerald	Darby Donovan	Dennis Sullivan*
Simon Dempsey	Patrick Dawton	Mathew Connel	Peter Jackson
Christopher Newlin	Daniel Morrisen	John Fanning	Owen Sullivan
James Murphy	Patrick Hunt	Michael Waters	James Duggan
Patrick Rinley	Thomas Dollard*	Michael Daniel	John Power*
Patrick Boyde	David Quan	William Orman	Thomas Brown
William Delaney	Edmund Henesey	Maurice Murphy	James Cooling
John Millea*	Patrick McBrearty	Redmond Caton	Michael Cooke
Francis Sherry	Patrick Cullin	William Shanahan	Thomas Peele
Michael But(l)ter?*	William Birmingham	Lawrence Redmond	Thomas Cooling
John Burns	Matthew Fitzgerald*	Nicholas Ryan *	Joshua Cooling
Mathew Carravan	James Dower	Robert Carr	Joseph Cooling
Henry Clanney	Thomas Murphy	Roger Power*	William Power*
James Huckey	Edmund Glasscuck	Edward Murphy	John Holbourne
Edmund Saul	Thomas Cuiley	William Morash	Thomas Mackay
David Sullivan	Edward Burke	John Dear	Michael Quinlin
John Cuilly	James Ryan	Lawrence Newman	John Whalon*
Thomas Kennedy*	Owen Gallahan	Patrick Lyons?	John Neville
John Newman	Walter Power	Patrick Duggan	William Jefferes
James Anderson	James Chayters	Silvester McGrath	Thomas Meagher
Richard Mullins*	Michael Williams	Henry Welch
Patrick Las(r)key?	John Martin	John Forrester
Dennis Meagher*	Edward Power	Thomas Sharp

It is to be noted that there are 137 names and that they are presented in the order of the originaldocument which was in columnar format. The (*) denotes that annotation "planter" and a question mark denotes that a name as typed could be mispelled as a result of poor readability of the document from which it was transcribed.

Source: Public Archives of Canada
                1792 Census M-5219
                Halifax
                Public Archives of Nova Scotia
                Reel # 13580

Information supplied by: Ed Rogers (e.g.rog@sympatico.ca)