was Aaron Levy, and his loans, like nearly all the others, were never fully repaid. At the close of the war the Jewish population of Philadelphia amounted to almost 500. In 1801, Rebecca Gratz helped establish the Female Association for the Relief of Women and Children in Reduced Circumstances, which helped women whose families were suffering after the American Revolutionary War. Congregation Mikveh Israel Congregation Mikveh Israel, the first Jewish congregation in Philadelphia, had its beginnings about 1745 and is believed to have worshiped in a small house in Sterling Alley. In 1761, owing to the influx of Spanish and Portuguese Jews from England, the Netherlands and the West Indies, the question of building a synagogue was raised, but nothing was then accomplished in that direction. In 1773, when Bernard Gratz was parnas and Solomon Marache treasurer, a subscription was started "in order to support our holy worship and establish it on a more solid foundation." The number of Jewish residents in Philadelphia was suddenly increased at the outbreak of the American Revolution by the influx of Jewish patriots from New York, which had been captured by the British (Sept., 1776). The congregation removed from the house in Sterling Alley and then occupied quarters in Cherry Alley, between Third and Fourth streets. The building in Cherry Alley, which had sufficed for the few families in the city, became inadequate, and steps were taken to secure a more commodious building. Gershom Mendes Seixas, who had fled from New York to Connecticut, was requested to act as the first rabbi of the reorganized congregation. The estimate for the new building was £600, and the subscription being inadequate, Haym Salomon, the banker and financial agent of the Continental Congress, agreed to pay one-fourth the cost. A lot was purchased in Cherry street, near Third street, and a suitable building erected. The governor of Pennsylvania and his official family were invited to attend the dedication ceremonies, which were held on September 13, 1782. At this time the congregation had over 100 members; its officers were Jonas Phillips (president), Michael Gratz, Solomon Marache, Solomon Myers Cohen, and Simon Nathan. On November 25, 1783, New York was evacuated by the British, and many of the members of the congregation returned to their former homes. The congregation also started Mikveh Israel Cemetery. It is estimated that in 1775, the city of Philadelphia had a population of approximately