estate hereinafter made rateable, the lax of which would amount to more than he is above directed to be rated at, he shall be rated for such estate only.

Every bought Servant and Slave, being male, of sixteen years old and upwards (except such slaves as are not able to work) shall be rated the sum of two Shillings.

Every Riding-Chair, or Kittereen, shall be rated the sum of one Shilling.

Every two-horse Chaise, or Curricle, shall be rated the sum of two Shillings.

Every four-wheel Chaise, or Phaeton, shall be rated at the sum of five Shillings.

Every Coach, or Chariot, shall be rated the sum of nine Shillings.

Every Wagon, the body of which hangeth on springs, shall be rated the sum of two Shillings.

All Cattle, Horses, Mares, and Geldings, of two years old and upwards, shall be estimated at eight Shillings each head.

And the Assessors in each respective Township or District, shall, as nearly as may be, ascertain the real value of all profitable (racts of Land, held by deed, patent, or survey, including all the tenements, buildings, and other improvements thereon; and, in making the assessments thereof, the same shall be estimated at one-twentieth part of the value ascertained as aforesaid.

All unimproved tracts of Land, held by deed, patent, or survey, shall be valued and estimated as aforesaid, at the one-fortieth part of the real value thereof.

All Mortgages, Bonds, Bills, and Notes at interest, which shall be deemed recoverable and of value, and due to the inhabitants of this Colony, shall be valued at one-twentieth part of the principal thereof. Provided always, that if any inhabitant of this Colony shall pay interest for a part, or the whole of the sum he receives interest for, then, and in such case, he shall not be rated or assessed for any larger sum than the sum he receives interest for, exceeds the sum he pays interest for.

Every Hawker or Pedlar, travelling on foot, and exposing goods to sale (except such goods as are manufactured in the United Colonies) before he or she exposes any such goods to sale, shall, over and above all other taxes, pay to the County Collector, who shall give a certificate therefor, the sum of six Shillings in each County, wherein the same are exposed to sale.

Every Hawker or Pedlar, travelling with a Horse or Carriage, and exposing goods to sale as aforesaid, shall in like manner, pay the sum of twelve Shillings.

And it is further Resolved, That the said ten thousand Pounds one Shilling, directed to be assessed in each and every of the five years before mentioned, shall be collected and paid into the Treasury on or before the said 21st day of December, in each of the said years, in the proportions following, viz:

By the County of Bergen, the sum of six hundred and sixty-foor Pounds eight Shillings and two Pence.

By the County of Essex, the sum of seven hundred and forty-two Pounds eighteen Shillings and two Pence.

By the County of Middlesex, the sum of eight hundred and seventy-two Pounds six Shillings and eight Pence.

By the County of Somerset, the sum of nine hundred and four Pounds two Shillings and two Pence.

By the County of Monmouth, the sum of one thousand and sixty nine Pounds two Shillings and eight Pence.

By the County of Morris, the sum of seven hundred and twenty-three Pounds eight Shillings and two Pence.

By the County of Sussex, the sum of five hundred and ninety-three Pounds five Shillings and four Pence.

By the County of Hunterdon, the sum of one thousand three hundred and sixty-three Pounds sixteen Shillings and eight Pence.

By the County of Burlington, the sum of one thousand and seventy-one Pounds thirteen Shillings and four Pence.

By the County of Gloucester, the sum of seven hundred and sixty-three Pounds two Shillings and eight Pence.

By the County of Salem, the sum of six hundred and seventy-nine Pounds twelve Shillings and two Pence.

By the County of Cumberland, the sum of three hundred and eighty-five Pounds six Shillings and eight Pence.

By the Comity of Cape-May, the sum of one hundred and sixty-six Pounds eighteen Shillings and two Pence.

And it is further Resolved, That the inhabitants of this Colony, at their Town-Meetings, to be held in each Township in this Colony, on the second Tuesday in March, annually, in each of the years the said moneys are directed to be levied, shall elect proper persons to assess and collect the aforesaid taxes; and in case the said inhabitants shall neglect to choose Assessors and Collectors as aforesaid, or, in case any such so chosen, shall decease or remove out of the Township in which he or they were chosen, or be otherwise disabled from performing the duties enjoined by this Ordinance, that then the Committee of the Township where such neglect, removal or disability may happen, shall elect others to supply such vacancy; and if any person chosen Assessor or Collector as aforesaid, shall neglect or refuse to execute the same, agreeable to the directions of this Ordinance, every person so neglecting, or refusing, shall forfeit and pay to the Committee of the Township where he resides, for the use of such Township, the sum of five Pounds for every such neglect or refusal.

And it is further Resolved, That the Committee of each respective County in this Colony, shall annually choose a County Collector, for receiving the aforesaid quotas, and paying the same into the Treasury. And upon such County Collectors refusing or neglecting so to do, shall forfeit and pay to such County Committee for every such neglect or refusal, the sum of ten Pounds, for the use of such County.

And it is further Resolved, That each of the Assessors chosen as aforesaid, shall, before they do any thing in pursuance of this Ordinance, take the following oath or affirmation:

" That you will truly value and assess the rateable Estates of the inhabitants of the Township or Precinct of . . .pursuant to the directions of this Ordinance; and also, assist the other Assessors in settling the quotas, according to the best of your skill and understanding."

And in order that the several and respective sums aforesaid, may be equitably assessed and levied:

It is further Resolved, That all and every of the inhabitants or householders of each Counly in this Colony, on application to them made by the Assessors of the respective Towns or Districts, chosen as aforesaid, shall forthwith give a true account of their names, and estates, real and personal, made rateable by this Ordinance, and where the same doth lie, which the Assessors shall take down in writing, with the value thereof, in order to be enabled thereby to make just and true assessments, and to render duplicates thereof to the Town or District Collectors chosen as aforesaid, by the times herein after prescribed for that purpose. And in case any of the inhabitants or householders shall at any time refuse to render a true account of their rateable estate, as aforesaid, every such person so refusing shall forfeit the sum of three Pounds, and be rated double the sum the said Assessors, in their discretion, may suppose such person, so refusing, might otherwise, in proportion to his estate, have been rated at.

And it is further Resolved, That in each of the years the said ten thousand Pounds one Shilling, is before directed to be assessed, levied and collected, the Assessors of each Town, or District, shall, on or before the 10th day of August, take an exact account of each person's rateable estates, made rateable aforesaid, within their respective Districts; and on the 1st Monday in September, in each of the said years, the said Assessors of every Town and District in each County in this Colony, shall meet together at such places in each County as are appointed by the laws of this Colony for the like purposes, and there settle and adjust the quota each of the Townships or Districts in such County, are to pay that year, to make up the quota hereinbefore ascertained for such County; which quota of each Township being so fixed and ascertained, the said Assessors of each Township or District, shall then proceed to make said assessment: They shall first compute the amount of the certainties in such Township or District, and deduct the same from the quota of such Township or District, together with all such forfeitures as may be received by virtue of this Ordinance; and, after such deduction, the said Assessors shall add their own, and the Township and County Collector's Fees to the remainder; and assess such remainder and addition of fees equally on the pound value