In February, 1762, this committee reported such an estimate. It was adopted by the assembly and declared to be the basis of future apportionments among the towns. The report contained the following estimates: acres of woodland 247,685; value of woodland £4,613,778; amount of live stock £2,835,007; money and trading stock £8,455,428; rents £1,458,748; polls 8,285. On the basis of these estimates the committee reported the following standard for apportionment: One third part of the woodland £1,537,926-0-0 Total amount of live stock and negroes 2,835,007-0-0 One half the amount of trading stock 4,227,514-0-0 Total amount of rents at twelve years purchase 17,504,976-0-0 ---------------- 26,105,423.[129] A protest on the part of the country towns signed by twenty members was immediately presented. The grounds of complaint were that the committee had reduced trading stock one half when the act for taking the estimate had already "provided for large deductions," and secondly that twelve years purchase was too high an estimate for land values. Although the estimate of 1762 had been accepted as the legal basis of apportionment, departures were made from it which gave use to more or less weighty protests. In the case of the tax assessed in October, 1765, there was a protest signed by fifteen members which declared the estimate of 1762 to be the only legal rule of apportionment, and that the present departure from it was "altogether arbitrary, unequal and oppressive to particular towns, nor founded on any real knowledge of the circumstances of the people taxes." Providence, Scituate and Cumberland refused to pay the tax. Another protest by the representatives of the same towns was made against the apportionment of the tax in the succeeding year, when the apportionment was declared to be "a high act of arbitrary power and despotism and an exercise of such authority as is utterly inconsistent with a British Constitution." The assembly proceeded against the towns and recovered judgment, but did not venture to put it into execution and finally agreed that the refractory towns should pay their portion of the last two taxes on the basis of the estimate of 1762. The result of this dispute was the general estimate of 1769. The act for taking the estimate was passed in June, 1767. A committee of five (one from each county) were directed to proceed into each town and make the valuations. The principles laid down for the guidance of the committee were much the same as those employed in 1762. Trading stock however was to be estimated at its full value, except vessels at sea and their cargoes which were to be estimated at two thirds of their real value. Negro and other slaves and improved lands were to be estimated at their full value, the value of the lands to be reckoned at twenty years rental.