This would be Mrs. Ebenezer Allen Jr. rather than Mrs. Ebenezer Allen Sr. because the latter died in 1804 and it appears that Ebenezer Sr. did not remarry.

Mrs. Ebenezer Allen Jr. is Sarah (King) Allen, aged 47.

B. 24 Aug. 1768, possibly the dau. of Edward and Susanna (Stayner) King--who, like Ebenezer Allen Sr. and wife, came with their children to Halifax in 1776 when Boston was evacuated by the British Army. M. 21 Oct. 1791 to Ebenezer Allen Jr.--b. 29 Aug. 1767, d. 17 Dec. 1814--2nd son of Ebenezer Allen Sr. and Meriban (Frazier) Allen and a brother of John Allen. Her husband Ebenezer Jr. having died only nine months ago, Sarah Allen is a recent widow with eight children to support. Of these, the oldest son is James Thomas, aged 20 (b. 27 Oct. 1794). As he is a shoemaker, it is very likely he that is taking the measurements for the boots. (Sarah Allen d. 21 Dec. 1834.)