ACTS OF ASSEMBLY PASSED
SEPTEMBER-OCTOBER 1760

Liber H. S.
No. 1
p. 386

At a Session of Assembly begun and held at the City of Annapolis
on Friday the Twenty Sixth Day of September in the Tenth Year
of the Dominion of the Right Honourable Frederick, Absolute Lord
and Proprietary of the Provinces of Maryland and Avalon, Lord
Baron of Baltimore, & so forth Anno Domini 1760 and ending the
[Fifteenth] Day of [October] following
The following Laws were enacted and assented to by His Ex-
cellency Horatio Sharpe Esq.^r Governor

No. 1

An Act for Easing the Inhabitants of this Province, from the great
and unequal Burthen of the additional Land-Tax.

[Preamble.]

Whereas it appears by the Proceedings of the Commissioners
impowered by the Act for granting a Supply of Forty Thousand
Pounds for his Majesty's Service, and striking Thirty-four Thou-
sand and Fifteen Pounds Six Shillings thereof in Bills of Credit,
and raising a Fund for sinking the same, to compute and ascertain,
in Case of a Deficiency in the Funds by the said Act raised and
appropriated for the replacing and sinking the said Sum, what Rate,
by way of additional Tax on Lands, to be imposed in the same
Manner with the Land-Tax by the said Act imposed, would un-
doubtedly be sufficient to make good such Deficiency, that there is
imposed a Tax of Seven Shillings and Seven Pence per Hundred
Acres on all Lands, and so in Proportion for a greater or less Quan-
tity, with the further Sum of Seven Shillings and Seven Pence on
all Lands held by Papists of the Age of Eighteen Years or upwards,
who shall refuse to take the Oaths to the Government, one Half
of which is, according to the Directions of the said Act, payable in a
few Days, and the Remainder on the Twenty-fifth Day of March
next. And as it is thought unequal and grievous, that the Land-
Holders only should be burthened with the Payment of a Sum
exceeding one Third of a Tax imposed for his Majesty's Service,
and the Security of the good People of this Province in general,
besides their full Proportion of all other Taxes; In order therefore
to quiet the Minds of his Majesty's good Subjects of this Province,
by rendering the said Tax less unequal and grievous ;

[Proceedings
of the Com-
missioners
null and
void.]

Be it Enacted by the Right Honourable the Lord Proprietary, by
and with the Advice and Consent of his Lordship's Governor, and
the Upper and Lower Houses of Assembly, and the Authority of
the same, That the Rate aforesaid of the additional Land-Tax afore-
said, and the Certificates thereof made by the Commissioners afore-