Lands were assessed "in just proportion to their value," with special regard to their annual profit, and no one having visible property less than one dollar per head annually, save by a due proportion of labor in the opening and keeping in repair highways and public roads. This enumeration, viewed in the light of modern interpretation, virtually means a graduated income tax applied to town and county government. The valuation of real estate was determined, not by its intrinsic worth or actual selling value, but by the annual income [profit] which, on the average, it was deemed likely to produce. Taxation was altogether local, there being no territorial levy as distinguished from the biennial county and township levies. This localization of fiscal activity, an income [profit] valuation, and the fact that visible specific property bore all, or nearly all the burden of taxation, are thus the most striking characteristics of Mississippi's primitive scheme of taxation. The collection of taxes was vested in the sheriff, who was _ex-officio_ the county collector, as he is today. This officer had powers of imprisonment and distraint. The commissioners appointed by the County Court as assessors were allowed $1 per day, and the sheriffs were authorized to keep 1% of their collections before making their reports to the county treasurers. This crude fiscal system devised by Sargent remained in effect without substantial modification until 1815. In that year a law was passed providing for a distinct territorial tax and specifying that county taxes should be levied upon the same property and objects enumerated as were within the territorial schedule.[67] County taxes, however, could not exceed one-half of the territorial tax. Henceforth, there was to be commonwealth taxation, as distinguished from purely local taxation. The territorial schedule comprised a general list of ratable objects with fixed valuations. Land was divided into six classes, each class having three qualities. The bases of classification were proximity to the city of Natchez and distance from the Mississippi, Chickasawhay and Tombigbee Rivers. Thus, class number one contained all lands lying within eight miles of the city of Natchez, the first quality of which was rated at $12 per acre; the second, at $8; and the third, at $3. Class number two contained all land lying within fourteen miles of the Mississippi River, with valuations according to quality ranging from $2 to $7. In short, valuations decreased in proportion as the distances from commercial centres and water courses increased; lands, lots and buildings within any city, borough or town were subject to a uniform ad valorem tax of 2 mills; and merchandise and bank stock, to an ad valorem tax of 2-1/2 mills. Capitation taxes of 50 and 62-1/2 cents respectively were levied on each slave and free white male above the age of twenty-one. Slave traders were taxed $5.00 on each