With higher taxes the necessity of a system of taxation just and at the same time capable of strict enforcement, was more strongly felt. We consequently find from the very beginning of the period a great increase of legislation on the subject, so that by January 1703-4 there was placed on the statute book a body of law which contains the substance of our law today, and to which little was added, until, within recent years, the rapidly growing complexity of our industrial life has necessitated[80] more careful and detailed enactments. In the case of the very first tax after the Restoration Warwick complained of overrating, and the Assembly finding "that the manner of rating of towns by guess is no suitable nor certain rule, but may prove very prejudicial; x x determine that for the future, all rates that shall be made in the Collony, shall be made according to so much on the pound as the estates of persons are valued at."[81] The three succeeding taxes were, in accordance with the resolution of 1690, percentage taxes and in connection with them we find much interesting legislation. A committee appointed in 1695 to draw up a plan of assessment reported as follows, "We therefore propose this way be for the rateing all lands and meadows and merchants, tradesmen and housings in this Collony; that every town shall yearly choose two or three able and honest men, to take the view of each of their inhabitants of their lands and meadows; and so to judge of the yearly profit at their wisdom and discretion; and so also of merchants and tradesmen; and to make this part of the rate according to the yearly profit; or as they, when they shall have had a more narrow inspection into the lands and meadows, shall see cause to set by the acre." The report was ordered to stand as an act by the assembly.[82] Persons who did not bring in an account of their estate were to be rated at the discretion of the assessors. In this assessment according to profit, particularly of tradesmen and merchants, we clearly see the influence of the commerce of the colony, which was just at this time beginning to develop.[83] Here too we see the first idea of assessors annually elected.[84] The penny in the pound rate of this year was levied in accordance with the same act, as was also the two pence rate of 1696. In 1698 percentage taxation was abandoned, not to be again revived, and a return was made to the former custom of assessing a specified sum and apportioning it among the towns. An attempt however was made in the adoption of the most detailed law with which we have yet met, to avoid injustice in the assessment. In each town the assistants or two justices were to appoint two men to take account of rateable estate and of males between sixteen and sixty years of age, a return to be made to the assistants or justices, who were to call a town meeting to choose "three well qualified men" to assess each person's estate, in accordance with the account returned and the act of