Arnold II, 502: Under the Andros government (in the case of the per centage taxes and the £120 tax ordered in December, 1688) a return seems to have been made to the system of assessment by town councils. A copy of a warrant, dated July 20, 1687, from John Usher, treasurer and receiver general of his majesty's revenue in New England, to the constable and selectmen of Providence is preserved among the papers of the historical society. The constable is ordered to call a town meeting for the choice of a "commissioner" who, with the selectmen, is to make a list of all males over sixteen and "a true Estimation of all reall & personall Estates," as provided in the act of Andros and council, and then to assess a poll tax of 1s. 8d. (members of his majesty's council exempt) and a property tax of a penny in the pound. The commissioner was then to meet with the commissioners of the other towns of the county (Rhode Island), when as a body they were to "examine x x & correct & perfect" the rate lists according to the true meaning of the act and transmit the result to Usher, together with the names of the constables in each town to whom warrants for collection were to be issued. I have not been able to find the act of Andros and his council here referred to, but it seems to have included the provisions contained in the warrant and also a table of values at which the different kinds of property were to be estimated. It is in these taxes levied by Andros that we first meet with the poll tax which was soon to become a part of the regular system of taxation adopted by the colony. Footnote 72: These proceedings are to be found in the town records Vol. III, p p. 12-15. A table of values such as that given in the text was not always adopted when a rate was to be levied, but the rate of assessment seems often to have been left to the discretion of the assessors. In the case of the £160 rate of 1684 a committee was appointed to "Consider what lands may be deemed Rateable." The committee report "That all Meadowes & Orchards & all other improved lands what so Ever it is yt is inclosed, is Rateable, and as for Cattell, That all Sorts of Cattell upward of a yeare old are Rateable," but no table of values is reported. The number of assessors varied from three to five. They were prominent men of the community and there was a tendency to reelect the same individuals for the service. In a list of twenty-two assessors appointed between 1678 and 1687 there are only eleven different individuals. Footnote 73: