Throughout the entire Seventeenth century, however, the Governors had experienced great difficulty in collecting this tax. Over and over again they reported in their letters to the Board of Trade that there were large arrears of quit-rents which it was impossible to make the landowners pay.[3-35] The reason for this was obvious enough. In each county the tax collector was the sheriff. Although this officer was appointed by the Governor, he usually had a wholesome respect for the larger proprietors and in consequence was wary of giving offense by holding them to too strict an account of their estates.[3-36] At times the sheriffs themselves were the sufferers by this state of affairs, for they were held responsible for the rents upon all land patented in their counties, for which returns had not been made. Although the Governors from time to time made rather feeble attempts to remedy the prevailing laxness in this matter, nothing of importance was accomplished before the first administration of Francis Nicholson. The chief executive himself had much need of the good will of the richer inhabitants, and he was not over forward in forcing them to bring in accurate returns. Nicholson, however, who prided himself on his executive ability and who was bent on breaking the power of the clique which centered around the Council of State, exerted himself to the utmost to secure full payment for every acre. So early as 1690 we find him issuing orders to the sheriffs for the drawing up of an accurate rent roll, through an examination of the patent lists and the records of land transfers.[3-37] May 15, 1691, he took up the matter again, warning the sheriffs that he expected more accurate returns than they had yet made.[3-38] With the appointment of Sir Edmund Andros as Governor, however, interest in the quit-rents lapsed, and not until his removal and the reappointment of Nicholson was the attempt resumed. In July, 1699, Nicholson wrote the Commissioners of Trade and Plantations that he was doing his best to improve the quit-rents and that the auditor had been ordered to draw up a scheme for securing a more exact list of land holdings.[3-39] But for a while the matter still hung fire. The leading men in the Government were ready enough in making suggestions, but they were extensive landholders themselves and apparently rendered no real assistance. "I have considered those papers given me by your Excellency relating to a perfect rent roll," the auditor, William Byrd I wrote Nicholson, Oct. 21, 1703, "notwithstanding I have, according to your repeated directions used my utmost diligence in giving charge to sheriffs and taking their oaths to rolls, I am sensible there is still very great abuse therein."[3-40]