Page:Notes on the History of Slavery - Moore - 1866.djvu/71

 New Hamphire in 1714, and Connecticut and Rhode Iland in 1715.

Under the earliet laws of taxation in Maachuetts, laves mut have been rated (if taxed at all) as polls, the owners paying for them as for other ervants and children, "uch as take not wages." This continued until the period of the Province Charter, when, in the year 1692, "every male lave of ixteen years old and upwards" was rated "at Twenty Pounds Etate." In 1694, "all Negro's, Molattoes and Indian Servants, as well male as female, of 16 years old and upwards, at the rate of 12d. per poll ame as other polls." In 1695, "all Negro's, Molatto, and Indian Servants, males of 14 years of age and upward at the rate of 20l. etate, and Females at 14l. etate, unles diabled by infirmity." They were ubequently in the ame year rated "as other peronal etate," which mode was continued in 1696, 1697, and 1698, in the latter year "according to the ound judgment and dicretion of the Aeors, not excluding faculties."

This rating for "faculties" was a prominent feature in the early tax-laws of Maachuetts, and was continued after the commencement of the preent century.

It was applied to white men in Maachuetts from the beginning, being intended as a jut valuation for thoe who had arts, trades, and faculties, by the produce of which they were "more enabled to bear the publick charge than common laborers and Workmen,