Martha Allison and David Allison(her son) are listed in this tax record. Also there is what looks like Trustee Boyd, Sophronia. This is his sister and I think she may have been dead at that time or possibly living with he and his mother. What would trustee mean in this case?
My reading would be that David Allison is a trustee for Sophronia Boyd (or possibly for her estate if she was dead). If you look you will see that there are ditto marks before the word trustee, indicating that you need to read David's name there.
If you look further down the page you will see a similar arrangement with Milton Boyd as guardian for Margaret Sample but in that case there is extra evidence of the meaning because Milton Boyd's own line explicitly indicates that he is guardian for a child.
A third similar entry appears to be "John Brown admin Robert Brown Est." which presumably refers to John Brown as administrator for the estate of Robert Brown.