1754 £35,000. (o. t.) £2102 1755 70,000. (o. t.) 3710 1756 53,000. (o. t.) 2274 4,000. (l. m.) 3008 1757 100,000. (o. t.) 3917 150,000. (o. t.) 5875 4,000. (l. m.) 3008 1758 6,000. (l. m.) 4512 110,000. (o. t.) 4129 1759 11,000. (l. m.) 8271 1760 15,547. (l. m.) 11689 1761 16,000. (l. m.) 12030 1762 8,000. (l. m.) 6015 1763 12,000. (l. m.) 9023 1764 12,000. (l. m.) 9023 1765 12,469. (l. m.) 9375 1766 6,000. (l. m.) 4511 75,000. (o. t.) 2252 1769 6,000. (l. m.) 4511 93,688. (o. t.) 2638 1770 12,000. (l. m.) 9023 1771 £12,000. (l. m.) £9023 1772 12,000. (l. m.) 9023 1773 4,000. (l. m.) 3008 1774 4,000. (l. m.) 3008 This would give an average annual taxation for the twenty-one years of £6,950 sterling or $33,777. in our money, equal to about 70 cents per capita. Taxation, however, varied greatly at different periods. For the eleven years 1756-1766 the average annual tax was $43,707., about $1.00 per capita; for the five years 1757-1761 it was $51,935., equal to $1.18 per capita. Taxation reached its height in 1760 and 1761 amounting to $57,637. a year and $1.28 per capita. By 1773 it had fallen off to $14,619. a year, or a trifle less than 25 cents per capita. An estimate of the rateable property in 1762 gave a valuation of £26,105,423 old tenor, equal to about $4,224,178. Using this as a basis the rate of taxation in 1760 and 1761 would have been about 1.36 per cent. on the value of rateable property. An estimate of 1769 gave a property valuation of $7,706,449. (£2111356 lawful money). The rate of taxation in 1773 and 1774 was only .19 per cent. on this valuation. The average rate for the whole period seems to have been about one half of one per cent. By far the greater part of this taxation was for war purposes. The regular expenses of colonial government do not seem to have exceeded $7300. (£2000 lawful money) per annum, which towards the end of the period would amount to not more than 12 cents per capita, or one tenth of one per cent on valuation.