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a Pound-Rate, in the same Manner that cultivated and improved
Lands are :
XLVII. Be it therefore Enacted and Declared by the Authority
aforesaid, That all and every the Messuages, Manors, Lands, and
Tenements, and also all Mines of Lead, Copper, Iron, and other
Mines, Furnaces, Forges, and other Iron- Works, Tolls, Annuities,
and other yearly Profits, and all Hereditaments, of what Nature or
Kind soever they be, situate, lying and being, within this Province,
shall be and are hereby charged, for Two Years successively, with
the Sum of Two Shillings for every Twenty Shillings of the yearly
Value, and so after that Rate for every greater or lesser Value; and
that such yearly Value shall be settled and ascertained by the As-
sessors hereafter mentioned, after the Rate of Two Shillings for
every Twenty Shillings that the Fee-Simple of the said Messuages,
Manors, Lands, Tenements, and other the Premisses, would, in the
Estimation or Judgment of the Assessors aforesaid, sell for in ready
Money; That is to say, For every One Hundred Pounds that the
Fee-Simple of the said Messuages, Manors, Lands, Tenements, and
other the Premisses, in the Estimation or Judgment of the said
Assessors, would sell for in ready Money, they shall be charged
with the Sum of Ten Shillings, and so after that Rate for every
greater or lesser Sum; and that all and every such Person or Persons,
having or holding any Messuages, Manors, Lands, Tenements,
Hereditaments, or any other the said Premisses, shall yield and pay,
for Two Years successively, to the respective Collectors appointed
by this Act, the Sum of Two Shillings for every Twenty Shillings
of the yearly Value of the said Messuages, Manors, Lands, Tene-
ments, and Hereditaments, and other the Premisses, to be settled
and ascertained as aforesaid; which said Sums of Two Shillings
for every Twenty Shillings of the yearly Value, to be settled and
ascertained as aforesaid, shall be assessed, levied, and collected, in
such Manner as is hereafter mentioned. Provided always, and it is
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L. H. J.
Liber No. 51
April 8
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hereby declared, That nothing herein contained shall be construed
to extend to those unhappy People, who have been, or shall hereafter
be, obliged to desert their Settlements through Danger from the
French, or their Indian Allies, so far as the same relates to the
Rates and Assessments on the Messuages, Lands, Tenements, or
Hereditaments, which have been, or hereafter shall be, deserted, but
that they shall be exempted and discharged from the Payment of
any such Rates or Assessments, on such Lands, Tenements, or Heredi-
taments, in Virtue of this Act.
XLVIII. And whereas many of the Messuages, Manors, Lands,
Tenements, Hereditaments, and Premises, in this Province, in-
tended by this Act to be charged with the Pound-Rate as aforesaid,
stand incumbered with, and are subject and liable to the Payment
of several Rents, Annuities, or other annual Payments, issuing out
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p. 232
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