Neither in the Patent nor in the Charter is there any specific grant of the power to tax;[54] it seems to have been regarded as implied in the grant of government, and was always exercised by the highest legislative authority, under the Patent at first by the body of freemen assembled in general court, and later by the court of commissioners, under the charter by the general assembly consisting of the deputies and magistrates, at first sitting as one body and later as two distinct houses.[55] The legislature apportioned the tax among the separate towns and required each town to collect and pay into the colony treasury its quota by the time specified in the act ordering the tax, the towns employing their own administrative machinery for the purpose.[56] Perhaps the system is best summed up in a law passed in 1655. "It is ordered, that ye raisinge of Generall Taxes shall be ordered by ye Generall Court of Commissioners, as they shall see cause from time to time as to ye sumes, and how they shall be proportioned on each Towne; as alsoe, who in each Towne shall have power to make ye rates, and who are to give forth warrants for ye gatheringe of them; as alsoe in case of any refusinge to pay, to order assistance to him or them that are authorized to give warrants, or to gather ye rates as need shall require."[57] In the case of the tax levied for the payment of Roger Williams it was ordered in 1650 "that the councill of ech Towne be enjoyned forthwith to proportion Mr. Williams that debt and other summes apoynted thereto, according to every mans strength and state;"[58] and for a while the town council seems to have acted as assessors. Just when the duty of assessment began to be assigned to separate officers we do not know, probably very early.[59] Collectors did not come until well into the next century, their functions being exercised by the town constable or sergeant.[60] During these early years custom rather than law seems to have been the regulating power, and it doubtless left much to be desired. An attempt to remedy these shortcomings was made in 1673 when what may fairly be called the first tax law was passed.[61] It throws much light on existing conditions. The preamble recites "the great dissatisfaction and irregularity that hath been by makeinge rates or raising a common stock for public Charges in the Collony in general or for any perticuler towne, and the great faileableness to accomplish it, and great delaies in performance," and affirms that public charges "should be born according to equity in estate strength."[62] The law then provides that where a rate is levied by the colony or a town every one shall "make a true valluation of theire estate and strength, every thinge that is any estate to them be vallued, which they are not rated for to another place; and when for a pertickular towne rate, what they are not rated to another towne." Each person is to pay "to the Treasury