WEE His Majesties Loyal and Dutiful Subjects the Repre­sentatives of His Majesties Province of the Massachusetts-Bay in New England, Convened in General Court or Assembly, having had before us the Accompts of the Treasury, whereby we are sensible of the necessity of granting a further supply of Money: As well for the paying and discharging of the Debts already due and owing from the Province, as of the future growing Charge thereof: For procuring of Arms and Ammunition for the use of this Province; As also for the subsisting and paying of Wages to Souldiers and Seamen, and Vessels Hire, that have been, are or shall be imployed in His Ma­jesties Service within this Province; For the paying of such Salaries and Al­lowances as have been or shall be made and granted by the General Court or Assembly: And all such Allowances and Payments as are directed by any Act of this Province, to be made out of the Publick Treasury; And for support of the Government, and answering of the incident and contingent Charges in and about the same. Do unanimously Grant unto His most Excellent Majesty, for the ends, uses and intents before mentioned, and for such other use and uses as shall be limited by this Court and no other, A Tax of Three Thousand and Seventy Nine Pounds, Ten Shillings in Money, to be Levied upon Polls and Estates, both real and Personal within the said Province, as in and by this present Act for the manner and proportion thereof is directed and set forth.

[Page 2] And be it Enacted by His Excellency the Governour, Council, and Representatives in General Court Assembled, and by the Authority of the same. That the Treasurer do forthwith issue out and send his War­rants directed to the Assessors, Select-men or Trustees of each Respective Town and Precinct within this Province, [...] Requiring them to Assess and apportion the Sum herein set upon such Town or Precinct to this present Tax on the Polls and Estates lying and being within the same, or Districts thereof, or next adjoyning thereto, not paying else where, in manner and according to the Rules following: That is to say, To assess all Male persons of the Age of Sixteen Years and upwards (other than such who are herein after exempted) at the Sum of Two Shil­lings on the Poll, and all Estates as well real as personal in whose hands te­nure or occupation soever the same is or shall be found, and Incomes by any Trade or Faculty which any persons do or shall exercise (except as in and by this Act is hereafter excepted) at one Penny on the Pound, and to abate or multiply said Sum (if need be) so as to make up together with what shall arise upon Polls the Sum total hereby set and ordered for such Town or Precinct to pay; and in making their said Assessment, to Estimate Houses and Lands at Six Years Income of the yearly Rent whereat they are or may reasonably be set or let for in the places where they lye, and to Estimate Indian, Molatto and Negro Servants proportionably as other personal Estate according to their sound Judgment and Discretion; Also to Estimate every Ox of four years old and upwards, at Forty Shillings, every Cow of three years old and upwards, at Thirty Shillings, every Horse above three years old, at Forty Shillings, every Swine of a year old or upwards, at Eight Shillings, and every Sheep a year old and upwards, at Four Shillings. Likewise Requiring the said Assessors, Select men or Trustees to make a fair List or Lists of the said Assessment, setting forth in distinct Co­lumns against each particular persons name how much he is assessed at for Polls, how much for Houses and Lands, and how much for his personal Estate and Income by his Trade or Faculty, and the List or Lists so perfect­ed and signed by them, or the major part of them to commit to the Col­lector, Constable or Constables of such Town or Precinct, and to return a Certificate of the name or names of such Collector, Con­stable or Constables, together with the Sum total to each of them respectively committed unto himself, some time before the Sixteenth Day of May next Ensuing. And the Treasurer upon Receipt of such Cer­tificate, is hereby impowred and ordered to issue forth his Warrants to the Collectors, Constable or Constables of such Town, Requiring him or them respectively to collect the Sum total of the List or Lists to him or them committed, [...] and to pay the same in to the Treasury, and issue the Accompts thereof with himself or his Successor in said Office at or be­fore the the last day of June next following.

And be it further Enacted by the Authority aforesaid, That each Town and Precinct within this Province, shall be assessed and pay as its proportion to this present Tax, the Sum hereafter following. That is to say,

And be it further Enacted by the Authority aforesaid, That the Assessors of each of the Towns and Precincts aforesaid, shall assess and apportion the Sum herein before set on such Town, upon the Folls and Estates within the same, according to the Rules before mentioned to be contained in the Treasurers Warrant for assessing the same. And if any person or persons shall upon notice given by the Assessors refuse or neglect to bring in unto them a List of his or their Estates, such person or persons shall be assessed according to the sound discretion and judgment of the said Assessors.

[Page 5] Provided, That nothing in this Act shall extend or be construed to the Assessing of the Governour and Family, nor of the Praesident, Fellow or Students of Harvard Colledge, Settled Ministers, Grammar School Masters, or of any that receive Alms. Who are hereby respectively Exempted as well from being taxed for the Poll as for their Estates being in their own hands, and under their actual management & Improvement and their Income.

And whereas by an Act made and passed at this present Session, Entituled, An Act, Directing how Rates and Taxes to be granted by the General Assembly, shall be Ases­sed & Collected: It is provided, That Assessors of Publick Rates and Taxes may be annually Elected by the Respective Towns at the time by Law appointed for the Choice of Town Officers. And whereas all or most of the Towns and Precincts within this Province have Chose their Town Officers for the year ensuing, before the publica [...]ion of the said Act, and their being made acquainted with the contents of the same.

Be It therefore Enacted by the Authority aforesaid, That each Town and Precinct within this Province that hath not, or shall not Choose Asses­sors of Publick Rates and Taxes at the same time that they have or shall make Choice of other Town Officers as aforesaid, may, and hereby is impowred (before or within the space of seven days next after the Receipt of the Treasurers Warrant aforesaid, by the Select-men or Trustees thereof) to Choose Assessors for such Town in such manner as by the afore recited Act they might have done at the time when they made choice of other Of­ficers for the same Town or Precinct: And that such Assessors so Chosen at any Town Meeting duly to be warned and assembled, shall be liable to the same Service and Duty, and to the same penalty in case of their refusal or neglect, as if they had been chosen at the same time with other Town Of­ficers. And that the Select men or Trustees of each and every Town or Precinct where no Assessors are or shall be Chosen or being Chosen shall re­fuse to Serve, shall be the Assessors of such Town, according to the true in­tent and meaning of the said Act before recited.

And be it further Enacted, That the Sum of Four Hundred Pounds, of the Tax herein and hereby granted, shall be applied to and for carrying on of the Trade with the Indians, (if His Excellency the Governour, and Council shall see it necessary) to be managed according to the Directions contained in the Act past at the last Session of this Court, Entituled, An Act, For giving necessary Supplies to the Eastern Indians, and for Regulating of Trade with them

And whereas in the year One Thousand Six Hundred Ninety Six, There was set upon the Inhabitants of the Town of Wrentham by an Act of the General Assem­bly, the Sum of Twenty Pounds as the said Towns proportion to a Tax then granted, and a List thereof committed to Edward Gay, then Constable of said Town, yet by reason that the Treasurers Warrant (for the better en­abling the said Constable Edward Gay to Collect the said Sum) did miscarry, and through some other defects, the said Twenty Pounds hath not been hitherto Col­lected, but is still outstanding and unpaid.

It is hereby further Enacted, That the Treasurer be & is hereby impow­red and directed forthwith to issue out a Warrant to the said Edward Gay, im­powring and requiring him to collect and gather in the said Sum of Twenty Pounds assessed upon the Inhabitants of said Town of Wrentham in the Year aforesaid, and not hitherto collected according to each persons proportion in the List committed then to him by the Select-men of that Town, and to pay in the same into the Treasurer, and issue the Accompts [Page 6] thereof with him, or his Successor, on or before the last Day of June next. And the said Edward Gay upon Receipt of the Treasurers Warrant aforesaid, is hereby impowred and required to collect and pay in the said Sum accordingly.

And be it further Enacted by the Authority aforesaid, That the Treasurer be, and is hereby impowred to issue forth a certain number of the Bills of Credit of the late Colony of the Massachusetts, to the Sum of Two Thousand Pounds and no more, towards the uses for which this present Tax [...] granted, which Bills shall pass out of the Treasury at the value therein expressed, the Treasurer to have Credit in his Accompts for so man [...] Bills as he shall so emit and issue forth at the same value they we [...] received into the Treasury; And the said Bills shall be taken and a [...]cepted in all publick Payments at the Sum therein expressed, and [...] present Tax to be a Fund for the repayment of all such Sums in [...] Bills as shall be in the hands of particular persons in currant Mon [...] of this Province. And all persons having now any Bills of Credit [...] their hands are to bring them into the Treasury by the first day of Ap [...] next, and shall thereupon have Credit in the Treasury as formerly [...] such Bills as they shall so bring in; but in case of their neglect to bri [...] the same in accordingly shall lose the benefit of any advance thereupon.