"The treasurer was directed, in 1934, to collect an old age assistance tax, based upon a list of all persons over twenty-one years of age to be furnished him by the auditor, and similar lists were required for subsequent years. The next legislature...discontinued this tax with the year 1936...."(Inventory of the County Archives of Iowa, no. 97 Woodbury County).

Simon Waterman was born in 1788 in Vermont and married Annie Herman in Cataraugus County, New York. His son, Hannibal married Hannah Pitcher in 1854 in Iowa. Henry William Gleason (1856-1908) married Julia Waterman (1864-1892) and later Blanche Mary Waterman (1876-1916). Descendants lived in Iowa, Arkansas, South Dakota, Illinois, Minnesota, and elsewhere.