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p. 35
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sell for considerable Sums of Money, and it is therefore thought just
and reasonable, that such Lands should be charged with a Pound-rate,
in the same Manner that cultivated and improved Lands are, Be it
therefore Enacted, That all and every the Messuages, Manors, Lands
and Tenements, and also all Mines of Lead, Copper, Iron, and other
Mines, and all Furnaces and Forges, and other Iron-Works, all Mills,
and all Annuities, and other yearly Profits issuing out of Lands, and
all Hereditaments of what Nature or Kind soever they be, situate,
lying, or being within this Province, shall be, and are hereby charged
for three Years successively with the Sum of One Shilling for
every Twenty Shillings of the yearly Value thereof, and so after that
Rate for every greater or less Value; and that such yearly Value
shall be settled and ascertained by the Assessors hereafter mentioned,
after the Rate of One Shilling for every Twenty Shillings that the
Fee-Simple of such Messuages, Manors, Lands, Tenements, and
other the Premises, or such other Estate as the Occupier or Pos-
sessor thereof shall have therein, would, in the Estimation or Judg-
ment of the Assessors aforesaid, sell for in ready Money, that is to
say, For every One Hundred Pounds that the Fee-Simple of such
Messuages, Manors, Lands, Tenements, and other the Premises, or
other Estate of the Occupier or Possessor therein, would, in the
Estimation or Judgment of the said Assessors, sell for in ready
Money, they shall be charged with the Sum of Five Shillings, and
so after that Rate for every greater or less Sum, and that all and
every such Person or Persons, Bodies Politick or Corporate, having
or holding any Messuages, Manors, Lands, Tenements, Heredita-
ments, or any other the said Premises, shall yield and pay for three
Years successively, to the respective Collectors appointed by this
Act, the Sum of One Shilling for every Twenty Shillings of the
yearly Value of the said Messuages, Manors, Lands, Tenements
and Hereditaments, and other the Premises, to be settled and ascer-
tained as aforesaid, which Sum of One Shilling for every Twenty
Shillings of the yearly Value to be settled and ascertained as afore-
said, shall be assessed, levied and collected, in such Manner, as is
hereafter directed. Provided always, and it is hereby Declared, That
nothing herein contained, shall be construed to extend to those un-
happy 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 Mussuages, Lands, Tenements, or Hereditaments, which have
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