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U. H. J.
Liber No. 35
April 18
p. 276
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whose Estates and Families are at Stake upon the future as well as
present Safety of the Province.
For the same Cause, we object to the Tax upon ready Money,
Plate, Goods, Wares, and Merchandizes, and other personal Estates
belonging to Non Residents, and for this further Reason that it
would be inconsistent with the Dependance we have upon the Mother
Country, and the limited Power of Legislation we derive from the
Charter to impose a Tax upon all Commodities imported into this
Province from England.
We object to the Tax upon Officers & whose Annual Incomes or
Salaries do not exceed the Sum of £100 :
The Tax upon the other Officers as well as the Clergy we have no
Objection to but in Respect of the Quantum which we think in Point
of Equity ought not to exceed one Third of what is imposed by the
Bill, and that the same Rule ought to be observed in the Imposition
upon Lawyers,' Persons practising Physic &.c
These Persons whose Offices and Professions dye with them can't
be considered as having an Interest for a longer Term than for Life,
and the Tax upon them ought therefore to be in the same Proportion
to the Tax upon Fee simple Estates that an Estate for Life bears to a
Fee simple, /i : e :/ it ought to be one third part thereof.
We object to the Tax upon Tenants in Dower or by the Curtesy
and other Tenants for Life and Annuitants, because by the Bill they
would be obliged to pay for an Estate which they have not /to wit/
an Estate in Fee, and they ought not to pay but in the Proportion
that an Estate for Life bears to an Estate in ffee. / : e :/ one third
Part thereof:
We object to the Tax upon uncultivated Lands yielding no Profit
because such a Tax would fall upon the real and personal Estates
of the Owners yielding a Profit which are otherwise taxed by the
Bill; we object to the Power given to Tenants to retain which is
either not expressed with sufficient Precision or is inadequate to the
End of giving it.
The Tenant is impowered to retain I/: out of every 20 / : Rent,
should therefore the supposed Annual Value of the Land, which is
to be estimated upon a Presumption that the Sum at which the Fee
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p. 277
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simple would sell would produce 5. p Centum fall short of the Rent
reserved, which may be often the Case as the Value of the Fee simple
is to be determined by the Assessors, the Sum the Tenant would be
entitled to retain would exceed the Tax he would be liable to pay
this Circumstance may arise from the Difference which may happen,
between a presumptive or imaginary annual Value, and a stipulated
or real one.
The Oath appointed to be taken by the Clerk of the Loan Office,
in our Opinion is too comprehensive, and ought to be confined to
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