Just what was the basis of apportionment among the towns when taxation was resumed in 1744, we do not know. By act of June 1747 the assessors in each town were required to take an exact account of the rateable estate of all inhabitants on the basis of the act of 1744, and made returns to the next session of the assembly, for use in the apportionment of taxes. A similar valuation was ordered in 1754, and again in 1757. Return was generally made, but they showed only the total valuation of each town as estimated by the assessors, and the assembly made use of no means of verification or revision. Protests against apportionment were frequent. In June 1761 another act was passed for marking a general valuation of the colony. The assessors of each town with two other persons appointed by the assembly did the work. Detailed rules were laid down for their guidance. They were to take account of all "Male Polls of Sixteen years old and upwards, distinguishing such as are exempt from Rates, and of all Rateable Estates lying within said Towns, by whom occupied, and what each Person's Real Estate may rent for by the year, particularly mentioning Land," and the various kinds of structures thereon. The estimate was also to distinguish all negro, Indian, or mulatto servants for life from fourteen to forty-five years of age, the number of tons of vessels upwards of ten tons burthen, each person's whole stock in trade including vessels under ten tons, all goods, merchandize, and money owned by any person or in his hands by "factorage," all wrought plate and money at interest "which any person hath, more than he pays interest for," and all horses and other cattle. The committees were ordered to distinguish the various "Improvements of Land", and to specify in their lists the number of acres of pasture, tillage, orchards, salt marsh, and sedge, fresh meadows, and English mowing land respectively, also the stock each pasture was ordinarily capable of feeding, and what quantity of produce the land yielded on the average. Persons handing in lists of their estates might on oath declare the amount of debts which they owed and deduct the same from their personal estates. The person in possession of an estate was obliged to give an account of the same, and when no one was in possession the committee was to estimate. The committees were empowered to administer oaths, and if any inhabitant refused to hand in an account of his estate, he was to be "doomed" by the committee and forfeit £30. A committee was appointed to receive the reports of the various town committees, to compare and revise them and thus make a general estimate.