to whome it doth belong" a certain amount upon the pound of valuation as the assembly may order. Payment may be made in "anything that is rateable, and it shall not be refused at the price as by two indifferent men vallued."[63] If any do not rate themselves "the Generall Assembly may appoint men to gess at their estate, and rate them as they should have done themselves, and according to double the proportion for forbearance."[64] "If the Assembly judge any have undervallued their estates, such shall be required to give in to the Treasurer a true forme of an inventory of all their estate and strength in pertickular, and give in writeinge what proportion of estate and strength in pertickular he guesseth tenn of his neighbours, nameinge them tn pertickular, hath in estate and strength to his estate and strength." If they do not comply they are to be rated as those who have not rated themselves at all; "or if it be proved that there is more due from any than they have rated themselves, they are to pay double as much therefor (and for the forbearance), as for it they should have rated themselves." These latter provisions of the law clearly show the fact which would render it possible to successfully carry our such a system at that time. Each man could know the property of his neighbor almost as well as his own property and it was not for his interest to bear any burden which should properly fall upon another. As a matter of fact taxes were seldom levied at so much on the pound,[65] but a definite amount was ordered, to be apportioned among the rate payers. This law provides for assessors only in case individuals neglect to rate themselves, and makes no mention of collectors. The custom, however as has been said was for the towns to appoint assessors whenever a tax was to be levied and to entrust its collection to the constables or sergeants. There were however many exceptions.