In 1754 the colonial government found it necessary to establish a system of taxation. Gov. Shirley was required to inform the House of Representatives as to the different kinds of taxable property. And from a clause in his message, Nov. 19, 1754, on the one hundred and nineteenth page of the Journal, we infer two things; viz., that slaves were chattels or real estate, and, therefore, taxable. The governor says, "There is one part of the Estate, viz., the Negro slaves, which I am at a loss how to come at the knowledge of, without your assistance." In accordance with the request for assistance on this matter, the Legislature instructed the assessors of each town and district within the colony to secure a correct list of all Negro slaves, male and female, from sixteen years old and upwards, to be deposited in the office of the secretary of state.[307] The result of this enumeration was rather surprising; as it fixed the Negro population at 4,489,--quite an increase over the last enumeration. Again, in 1764-65, another census of the Negroes was taken; and they were found to be 5,779. Here, as in Virginia, an impost tax was imposed upon all Negro slaves imported into the colony. We will quote section 3 of the Act of October, 1705, requiring duty upon imported Negroes; because many are disposed to discredit some historical statements about slavery in Massachusetts. "SECT. 3. And be it further enacted by the authority aforesaid, that from and after the first day of May, in the year one thousand seven hundred and six, every master of ship or vessel, merchant or other person, importing or bringing into this province any negroe or negroes, male or female, of what age soever, shall enter their number, names and sex in the impost office; and the master shall insert the same in the manifest of his lading, and shall pay to the commissioner and receiver of the impost, four pounds per head for every such negro, male or female; and as well the master, as the ship or vessel wherein they are brought, shall be security for payment of the said duty; and both or either of them shall stand charged in the law therefor to the commissioner, who may deny to grant a clearing for such ship or vessel, until payment be made, or may recover the same of the master, at the commissioner's election, by action of debt, bill, plaint or information in any of her majesty's courts of record within this province."[308]