of 1748 again made slaves personal estate, but was repealed by the king, October 31, 1751.[821] By the acts of 1779 and 1781 slaves were still liable to a poll tax of £5 and 10s. respectively, to be paid by the owner.[822] So it may be seen that from 1649 until after the Revolution Indian servants and slaves either as persons or as property were used as a basis for taxation in Virginia. Massachusetts was the only other colony that assigned the double status of personalty and real property to its slaves. There, as in Virginia, the status varied from time to time. Under the earliest laws of taxation in that colony, slaves must have been rated, if taxed at all, as polls, the owners paying for them as for other servants and children, “such as take not wages”. This continued until 1692, when “every male slave of sixteen years old and upwards” was rated at “£20 estate”.[823] But in 1694 “all negroes, mulattoes and Indian servants, as well male as female, of sixteen years old and upwards”, were assigned a status of personalty by being rated at 12d. per poll, the same as other polls.[824] In 1695, “all negro, mulatto and Indian servants” again became a property basis for taxation by an act valuing negro, mulatto and Indian male servants fourteen years of age and upward at £20 estate, and similar female servants at £14 estate, unless disabled by infirmity.[825] They were subsequently, in 1696,[826] rated as “other personal estate”, which rating was continued in 1697[827] and 1698,[828] in the latter year “according to the found judgment and discretion of the assessors, not excluding faculties”, i. e., trades or professions. This rating for faculties was common throughout the early tax laws of Massachusetts, and continued into the nineteenth century. It was applied to white men from the beginning,[829] but the law of 1698 appears to have been the first and only one in which the feature was applied to the negroes, mulattoes and Indians who were slaves. There was little variation in the tax laws during the remainder of the colonial period. All Indian, negro and mulatto servants continued to be rated as personal property in the usual yearly levies.[830] Occasionally, as in the earlier period, some of those who were servants for a term of years, but not for life, were numbered and rated as polls.[831] Other exemptions were made in the case of slaves “disabled by infirmity”.[832]