This list is probably a list of those liable for taxation for the poor rate, rather than those in receipt of relief. Some however, are shown as paying nothing. The entries for Rishton will be for those who lived in the part of Rishton that came under the jurisdiction of the church at Great Harwood.

1732 De – – – – – – –
£ s d
John Marcer Sq. 0 0 0
Agnes Morley 1 0 0
Nicholas Cunlif 0 6 0
John Hartley 0 6 0
Thomas Feilden 1 0 0
Christopher Marcer 1 0 0
John Battersbe 0 6 0
Richard Prockter 0 6 0
James Whitehead 0 6 0
John Marcer Wh: 0 6 0
James Barrett 0 6 0
Will: Kennnion 0 6 0
Thomas Dewhurst 0 0 0
Will Prockter 0 0 0
John Smaley 0 6 0
Howworth John 0 6 0
John Smaley 0 0 0
Frances Clayton 0 3 0
Robert Bertwisle 0 6 0
John Duckworth 0 3 0
James Bertwisle 0 3 0
Will: Pacock 0 6 0
John Hindle sen. 0 0 0
Richard Walmsley 0 0 0
Thomas Critchley 0 2 6
John Hindle 0 6 0
Jonathon Calvert 0 6 0
John Pollard 1 0 0
Edmund Dugdall 0 6 0
Roger Houghton 0 6 0
Will: Marcer 1 0 0
John Haworth 0 6 0
Daniel Calvert
Rishton
Roger Feilden 1 0 0
John Aspinal 0 6 0
Thomas Duxbury 0 6 0
Jane Howard 0 6 0
John Crose 0 3 0
John Astley 0 6 0
Thomas Boulton 0 6 0
Robert Piceles 1 0 0
Alis Fell 1 6 0
Ralph Hindle 0 6
Will: Duxbury 0 6
Thomas Hindle 1 0
Robert Riley 0 4 0
John Hindle 0 6 0
Will: Duckworth 0 0 0
Will: Duckworth 1 0 0

Note the letters after the two entries for men named John Mercer. ‘Sq.’ most probably refers to Squires and ‘Wh.’ to Whittles to differentiate between the two.