All Swine of One Year old and upwards, shall be valued at Thirty Shillings per Head; but not to be considered before. All Slaves for Life, that are between Sixteen and Fifty Years of Age, shall be set at the Price of Eighty Pounds; those under Sixteen, or above Fifty, not to be rated. All deck'd Vessels that are in Port, shall be set at Five Pounds per Ton; and those not deck'd, at Three Pounds per Ton. All Trading Stock shall be set at Half the real Value thereof; to which is to be added, what Estate every Man hath, either in Money, Bonds, or other Estate that lies concealed, to be considered as other personal Estate, which the Rate makers shall have Power to require, and take an Account of as visible Estate. All Lands, Houses, Mills, Wharffs and other real Estates, shall be valued at the Rate of Ten Years, and so considered in the Assessment. All Males from Sixteen Years old and upwards, shall be stated at One Shilling per Head, for every Thousand Pound Rate assessed by the Colony; and in Proportion for a greater or lesser Sum: In which Assessment upon Poles, shall be included all Servants for Years, of the Age aforesaid. And be it Enacted by the Authority aforesaid, That the Assessors in all and every Rate, levied as aforesaid, shall consider all Persons who make Profit by their Faculties, and shall rate them accordingly."[114] In 1747 the poll tax was reduced to nine pence per one thousand pounds of tax levied. As a matter of fact the usual amount of the poll tax, as determined in the various acts ordering the assessment of taxes, was six pence per one thousand pounds.[115] The digest of 1767,[116] defines somewhat more minutely than before the procedure to be followed by assessors. They were directed to make separate lists, first of the estates, the valuations of which had been handed in by the owners, second of the estates estimated by the assessors, and third of the number of polls. The amount to be raised on polls was then to be deducted from the total tax and the remainder was to be apportioned among the rateable estates. Even in the case of those who made return of this property, the power of making the final estimate remained with the assessors, subject to an appeal to the next general sessions of the peace for the county. If it appeared that a true list had been handed in the tax payer might recover from the town treasury. The appeal was not to interfere with the process of collection. By act of 1769 all lands or other real estate granted or purchased for religious uses or for[117] schools were exempted from taxation. It would appear that in the case of leased estates taxes had been assessed on the owner. This had rendered collection difficult, and in 1784 it was provided that in the future the tax should be assessed on the occupant who was to be liable in his real and personal property. If this was not sufficient the real estate occupied was liable.