The following image is from page 504 of the book "History of Bedford, Somerset, and Fulton Counties, Pennsylvania", which was published by Waterman, Watkins & Co. in 1884. It indicates that Frederick Horner was enumerated as a gunsmith in the 1817 tax list of Jenner Township, Somerset County, Pennsylvania.
According to Kauffman's 1960 book "The Pennsylvania - Kentucky Rifle", Frederick Horner is identified as a gunsmith in the 1805, 1808, and 1811 tax rolls of Quemahoning Township, and in the 1815, 1817, 1821, and 1834 tax rolls of Jenner Township.
Here's what Vaughn E. Whisker wrote in an article titled "Co. Had 30 Gunmakers-Gunsmiths" in the November 1971 issue of the "Laurel Messenger":
Apparently based on information in Jack Horner Bell's 1980 book "Horner Patriots of Pennsylvania", in his 2017 book "Gunsmiths of Somerset County, Pennsylvania" James B. Whisker reports that there were two different gunsmiths named Frederick Horner in Somerset County.
One Frederick Horner is described as a son of John Horner, Sr., appears on the 1797 tax roll of Quemahoning Township, appears in the 1800 federal census of Quemahoning Township, was identified as a Quemahoning Township gunsmith in 1805, and is believed to have emigrated to Canada. In the 1800 census of Quemahoning Township, the Frederic Horner household has one male in the 45 & up age bracket, one female in the 26 to 45 age bracket, one female in the 16 to 26 age bracket, one male in the 10 to 16 age bracket, and one male and one female in the under 10 age bracket.
The other Frederick Horner is described as a son of John Horner, Jr., appears on the 1806 to 1811 tax rolls of Somerset County, appears in the 1810 federal census of Quemahoning Township, appears on the Jenner Township tax rolls from 1815 to 1834, and appears on the 1830 federal census of Jenner Township. In the 1810 census of Quemahoning Township, the Frederick Horner household has one male and one female in the 26 to 45 age bracket, one make in the 16 to 26 age bracket, and two males and one female in the under 10 year age bracket. One can appreciate from the age data that this Frederick Horner is younger than the one who appears in the 1800 census. In the 1830 federal census of Jenner Township, the Frederick Horner household had one male and one female in the 70 to 80 age bracket. Jenner township was organized in 1811.
Whisker does not provide the basis for believing that both individuals were gunsmiths, but the basis may be provided in Jack Horner Bell's book.
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