enforcement were passed; so that the military system seems in general to have been but little of a burden. It is evident that on the whole taxation daring this period was light. The nominal amount of taxes of all kinds levied between 1647 and 1689 was not much over £3600 or about £84 a year. Nearly £1100 of this amount was levied between June 1662 and October 1664 to meet the expenses of procuring the charter. It was levied for the most part in "current pay" and the sterling value, probably, did not exceed £600. The collection also was extended over several years. Such taxation appears to us extremely light and even though we make, as is necessary, a large allowance for the difference in economic conditions then and now, the burden does not appear excessive,[48] while, if we look at the remaining years, taxation is almost insignificant;[49] it amounted on the average to but a few cents per capita each year. In fact it was altogether too light to meet expenses. The colony seems always to have been in debt. In September 1673 the debts due from the treasury exceeded the debts due to it by £71 9s. 2d.[50] Five years later the colony was indebted for £437 3s. 10d.[51] In 1684 the Assembly affirm that the existence of the government is endangered for the want of funds in the treasury.[52] In several instances money to meet public expenses was raised by contribution. In other cases the necessary amounts were advanced by individuals, to be repaid when the money should come into the treasury.[53] Though, judged by amount, taxation at this period was unimportant, yet it is here that we find the beginnings of a system which in theory at least endures at the present time. We turn therefore to a consideration of _the law and administration of taxation_.