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In 1786, the General Court of the Commonwealth of Massachusetts passed an act that allowed unimproved land owned by non-residents to be sold for back taxes. In 1788, Caleb Chapin purchased at public auction, the fifty acres of lot number 48 in Bernardston. This document attests that Jesse Field, the tax collector, had the authority to sell this land, and grants Chapin, his heirs and assigns, free inheritance.