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Amasa Smith had a hatter's shop facing the common in Deerfield, Massachusetts. Abel Densmore ran up a total of more than 37 pounds debt to Smith and Smith wants his money. The court determined that if Densmore cannot pay he shall be put in jail [gaol] until he does pay or until the debt is forgiven by Smith. One year later, in April 1788, the debt has not been paid so Densmore's farmstead, appraised at 29 pounds, 11 shillings, 8 pence is confiscated. Although it does not fully satisfy the debt, Smith is probably willing to accept this amount. Financial problems plagued farmers due to high taxes and scarcity of currency.