Philadelphia (Pa.). Overseers of the Poor

The Philadelphia Overseers of the Poor was created in 1705/1706 by the officers of Philadelphia's Corporation to levy and collect a poor tax and distribute its proceeds among the city's indigent. In 1749 the Overseers were incorporated; in 1766 the Assembly also incorporated "The Contributors to the Relief and Employment of the Poor of the City of Philadelphia, the District of Southwark, and the Townships Northern Liberties, Moyamensing and Passyunk," a body of citizens who were given authority to erect and administer a new Alms House. The Philadelphia Overseers of the Poor continued to provide the funds for its operation out of the poor tax.

From the description of Assessment ledger - Chesnut Ward, 1772. (Pennsylvania State University Libraries). WorldCat record id: 71259301