SInce it hath pleased the King and Queen to take the Government of this Province and Counties into Their own hands, and supply the absence of our Proprietor, by so worthy a Person, who gave us such great Assurances of his good desires to preserve and confirm us in our Rights and Liberties: We the Representatives met in general Assembly, with humble Submission to the King and Queens Pleasure therein, and with all dutiful Acknowledgments of their Care and tender Regard to the reasonable Laws and Constitu­tions, as well as Protections of this Government, do humbly pre­sent the said King and Queen with the free Gift of the Rates and Assesments herein after-mentioned, which we desire they would please to accept of, as a Testimony of our dutiful Affections towards them; and we do likewise desire that the King and Queen would be pleased to give and allow one half thereof to Benjamin Fletcher, Captain General and Governour in Chief in and over this Province and Country, &c. that it may be so enacted.

[Page 2] Be it further enacted by the Authority aforesaid, That the Mayor and Aldermen within the City of New-York for the time being, and the Mayor and Aldermen within the City of Albany for the time being, and the Justices of the Peace for the time being, for the several and respective Counties with­in this Province, for the several Counties respectively, for the which they shall be Justices of the Peace, do within six Months after Publication hereof assemble and meet together in the Court Houses, for the several respective Cities and Counties, or such other place or places as they shall agree among themselves, and shall there order, That the Assessors and Collectors for the several and respective Cities, Towns, Mannours, and Liberties, within their several Jurisdictions, for the assessing, collecting and receiving of the Publick Rates for the defraying of the Publick and Necessary Charge of each respective City and County aforesaid, be the Assessors and Collectors for the assessing, collecting and receiving the Rate of One Penny per Pound, as afore­said, as to the said Mayors and Aldermen and Justices of the Peace shall seem [...] and reasonable.

And forasmuch as there are several Mannors and Jurisdictions within the respective Counties aforesaid, who neglect, and do not elect annually, or once every year Assessors and Collectors, whereby the intent of this Act may be frustrated, Be it therefore Enacted by the Authority aforesaid, That if the respective Mannours and Jurisdictions within the several Counties afore­said, shall refuse or neglect to elect Assessors and Collectors, for the assessing their respective Mannours and Jurisdictions, and for the Collecting the same, according to the intent and direction of this Act; Then and in such case the Justices of the Peace of the County where such Mannours or Jurisdictions are, Are hereby impowered and authorized to nominate and appoint Asses­sors and Collectors, for such Mannors and Jurisdictions as shall neglect and refuse as aforesaid; which Assessors and Collectors shall, to all intents and purposes, observe the directions of this Act, any thing contained herein to the contrary hereof in any wise notwithstanding.

And be it further enacted by the Authority aforesaid, That the said Mayors, Aldermen and Justices of the Peace, for the respective Cities and Counties, Mannors and Jurisdictions, have and shall have Power and Authority by Virtue of this Act, each of them by himself, to administer an Oath to the said Assessors, Well, Truly, Equally and Impartially, in due Proportion, as it shall appear to them, according to their best understanding, to assess and rate the Inha­bitants, Residents and Free-holders of the respective places, for which they shall be chosen Assessors.

And be it further Enacted by the Authority aforesaid, That if any Person or Persons, who shall be chosen Assessors and Collectors, shall deny, neglect, or unequally or partially assess or refuse to make such Assesment, as by this Act is required, or shall deny, neglect or refuse to collect any Sum or Sums of Money, in form afore-mentioned assest, that then and in such case, it shall and may be lawful for any two Justices of the Peace of the Cities and [Page 3] Counties where such Offenders shall happen to dwell or reside, & who by virtue of this Act, are required and impowered to do the same by Warrant under their Hands and Seals, to commit such Assessor or Assessors, Collector or Collectors so denying, neglecting or unequally and partially assessing or re­fusing to collect, as aforesaid, to the common Goal, there to remain without Bayl or Mainprize till he or they make Fine and Ransom to their, Majesties, as aforesaid.

And be it further enacted by the Authority aforesaid, That if any Person or Persons, of what degree or Quality soever he or they be, within this Province, who shall be assessed or rated any sum or sums of Money by virtue of this Act to be raised and levyed, shall deny, refuse or delay to pay, and ratify the same, that then it shall and may be lawful for any such Col­lector, by Virtue of a Warrant under the Hand and Seal of any Justice of the Peace for the City or County where such Offender shall dwell or reside, who by Virtue of this Act are Required and Authorized to grant and issue forth such Warrant, to levy the same by Distress and Sale of such Person or Persons Goods and Chattles, returning the Over-plus, if any be, to the Owners, the Sum assessed, and Charges of Distress and Sale being first deducted.

And also, be it further Enacted by the Authority aforesaid, That if any Mayor, Alderman or Justice of the Peace within this Province, who are hereby Required, Impowered and Authorized to take effectual care that this Act, and every Article and Clause therein be duely executed, according to the true intent and meaning thereof, shall deny, neglect, refuse or delay to do, perform, fullfill and execute all and every or any the Duties, Powers and Authorities, by this Act required and impowered, by him or them to be done, performed, fullfilled or executed, and shall thereof be convicted before his Excellency, the Governour and Captain General, and Council, or before any of their Majesties Courts of Record within this Province, he or they shall suffer such pain, by Fine and Imprisonment, as by the direction of the said Governor and Captain General, and Council, and the Justices of the said Courts, shall be adjudged.

And be it further enacted by the Authority aforesaid, That if any Action, Bill, Plaint or Information shall be brought, moved or presented at any time hereafter against any Person or Persons, for any Matter, Chuse or Thing, done or acted in pursuance or execution of this Act, such Person or Persons so Sued or prosecuted in any Court whatsoever, shall and may plead the general Issue, Not Guilty, and give this [...] and the special Matter in Evidence; and if the Plaintiff or Proseedor shall be Non-suited, or forbear further Prosecution, [...] to pass against him, the Defendant and [...] Costs, for which they shall have the like Remedy, as in [...] by the Law are given to Defendants.

[Page 4] And be it further Enacted by the Authority aforesaid, That the Moneys or Effects gathered and received by the said Collectors within their respective Limits, by virtue of this Act, shall from time to time be duely paid to such Treasurer or Treasurers as shall be appointed by the Governor to receive the same, whose Receipts shall be a sufficient Discharge unto such Collectors, which said Collectors for gathering the said particular Sums, shall retain in their hands respectively, for every Twenty Shillings by them paid in, as aforesaid, the sum of One Shilling, as a Reward for their pains and service.

Provided always, That if any person or persons certified, assessed or rated, for or in respect of any Estate, for which by this Act he or they is or may be rated, do find him or themselves agrieved with such rating, and do within ten days after complain to any three of the Assessors, that signed or allowed his or their Rate, who shall within ten dayes after such Complaint particularly examine the person complaining, or any other person, touching the value of the Com­plainants real and personal Estate, and there-upon the said assessors shall abate, defaulk, or increase the said assessments, according as Complainants shall appear to be worth, either by the parties own attest or proof of others.

And be it further Enacted by the Authority aforesaid, That if any person be sued for any thing done in pursuance of this Act, such person so sued may plead the general Issue, and give this Act [...] Matter in Evidence; and if the Plantiff or Prosecutor [...] shall [...] Damages.

[...] of this Act, for any neglect or miscarriage in the Execution thereof, but within one year after such Offence.

Provided also, and be it further Enacted by the authority afore­said, That the several Collectors shall gather and receive the respec­tive sums assessed, as aforesaid, in currant Money of this Province, or for want thereof in good Merchantable Country Produce at the Currant Market price.