The Digest of Laws published in 1767, contains no mention of the poll tax, but, as has been said, its assessment was usual. In the case of some taxes assessed before 1767, no poll tax was mentioned, and in some cases when mentioned the amount was not specified. It is probable however that the poll tax had become an established part of the town assessment. The limit of age varied in the earlier acts but finally settled as above stated. The only exemptions were in the case of settled ministers of the gospel, except during the Revolution when the exemption was extended to officers and men in the regular army or naval service. In the tax act of February, 1780, the assessors were empowered "to consider the circumstances of the Poor, in their respective Towns, and exempt from the poll tax such as they think unable to pay the same." This provision was re-enacted in every tax act until the poll tax was repealed in 1808. In several of the tax acts during the Revolutionary period the towns were empowered to fix the poll tax at such sum as they should see fit. Footnote 116: Page 219. Footnote 117: Schedules March, 1769, p. 2. Footnote 118: Schedules June, 1782, p. 27. Footnote 119: They first appear enumerated among the regular town officers in the Digest published in 1767. As a matter of fact they seem to have come into existence some years earlier. Footnote 120: Schedules p. 79. Footnote 121: Real Estate in Rhode Island enjoyed peculiar privileges and does not seem to have been included in property, liable to action by distraint, unless by special enactment. The first law in regard to lands owned by non-inhabitants, was passed in February, 1747. (Acts & Laws 1745-1752, p. 47). It merely recites the difficulty of collecting taxes on such lands, used only to grow grass, hay, or corn, which was carried away once a year and authorized distraint on the goods and chattels of the owner or occupant, corn, hay, or grass, within the same county where the lands lay. In September, 1757, (Schedules p. 62) it was provided that unimproved lands owned by non-residents might be sold for non-payment of taxes. In 1767, the same provision was applied to unimproved lands owned by non-residents, when not inhabited, and in October, 1782, (Schedules p. 16) it was extended to all lands owned by non-residents. An act of May, 1777, authorized the collector to sell the wood and stone on any unimproved land, the owner whereof resided in another town and neglected to pay the tax assessed. (Schedules p. 44) After the evacuation of Rhode Island by the British there were many persons in the island towns possessed of considerable real estate but very little personal property. In case the latter was not sufficient to pay the tax on the real estate, the collectors were authorized to sell so much of the real estate as might be necessary to pay the tax. (Schedules May, 1781, Sec. Sess. p.