US, Massachusetts—Boston Tax Records, 1822–1918 [Part W] [M3YX-L3B]
Project instructions state " do not index entries such as Store by Mary Anderson." The question remains , do we index the name Mary Anderson if it was preceded by "Store By."
Do we index the names of persons who are listed above the name of a business, inserted above the business but on the same line as the business name?
No, we do not index the name Mary Anderson, unless she is listed further down the document under the surname Anderson.
Since it's been a while since I had your second question, I will defer it to @John Empoliti or @Melissa S Himes0
Thanks for the tag, @erutherford
I have not worked on these records, but I will give my best opinion based on reading the instructions, etc. Using perhaps twisted logic, I might be able to justify indexing those names, but I'm just not sure what to do. However, I'll share some of my thoughts. Please take them with a grain of salt.
The names constructed from the name of the company and the names written above appear to be the founding partners - i.e. the Founders. If you look to the far right in the Owner's column, you will see that the Owner is a Trust, with Francis Peabody, Jr. )and others) being the Trustees.
From the What to Remember About This Project section, owners should not be indexed, but it appears that those are not the names of the owners. Those Founders whose surnames make up the names of the companies are apparently not the owners for the purposes of this ledger page. So, perhaps they should be indexed. Others, including @Melissa S Himes, might argue otherwise. I'm not solidly convinced of my own argument.
From What to Remember:
Index all names except those listed in the "Owner" or "Remarks" columns, or names of companies or trusts. Often, the names of owners appear on the right side of the image; these names should not be indexed"0
They should be indexed if it contains a complete name. Example. Johnson and Johnson would not be indexed. Johnson's Hardware would not be indexed. Howard Johnson's Hardware would be indexed, Howard Johnson.
We did ask for clarification and this is in essence what we were told.
added: Notice that the issue of Owner does not arise. These are not in the Owner column.1