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Printed
Pamphlet
Md. Hist. Soc.
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the Tenants and Occupiers of all such Messuages, Lands and Tene-
ments, who hold the same, either by Parole-Lease, or as Tenants at
Will, or by Lease in Writing for a Term of Years, shall be chargeable
with the Pound-rate for the same, and the said Assessors shall assess
them therefore, as if the same were their own Property, any Thing
in this Act to the contrary notwithstanding.
LXVII. And for the more equal and effectual assessing and rating
the Trading Interest of this Province, Be it further Enacted, That
all and every Merchant, Shopkeeper, Trader or Dealer, within this
Province, and the Factors, Attornies, Agents, Storekeepers or Man-
agers in this Province, of any Person or Persons residing in any
other of his Majesty's Colonies, Islands or Plantations in America,
shall on the Fourteenth Day of October, yearly and every Year,
during the Continuance of this Act, make out a true and fair List in
Writing under his, her or their Hands, of all his, her or their Stock
in Trade, other than Debts at that Day within this Province, or with-
out, either in his, her, or their own Right, or as Factor, Attorney,
Agent, Storekeeper or Manager as aforesaid, whether in European
or West-India Goods, Vessels, Cargoes, Adventures at Sea, or other-
wise, and all imported, and exportable Commodities whatsoever, for
Sale or Exportation, with the prime Cost annexed thereto, in Current
Money, rating the Sterling prime Cost of any of them in Currency, at
the Rate of One Hundred and Thirty-three Pounds Six Shillings
and Eight-pence Currency, for One Hundred Pounds Sterling, which
Lists shall on the Fourteenth Day of October, yearly and every Year
as aforesaid, be ready, and shall be kept at his, her or their Place of
Abode, ready to be delivered to the Assessor or Assessors, who shall
apply for the same, according to the Directions of this Act, under the
Penalty of Forty Pounds Current Money, to be recovered and applied
as herein after directed, which said Lists so given in to the Assessor
or Assessors, shall be his Guide for Assessing the Pound-rate of Five
Shillings for every One Hundred Pounds thereof as aforesaid, on
such Stock in Trade as aforesaid, and shall be returned to the Com-
missioners with their Assessment, and if any Merchant, Shopkeeper,
Trader, or Dealer, shall wilfully conceal any Part of his or their
Stock in Trade as aforesaid, or if any Agent, Attorney, Storekeeper,
or Manager as aforesaid shall wilfully conceal any Part of the Stock
in Trade as aforesaid, of his Principal, by wilfully omitting the same
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p. 42
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in such List or Account, the Person so offending shall forfeit and
pay one fourth Part of the full Value of such concealed Stock, to be
recovered as herein after directed.
LXVIII. And be It further Enacted, by the Authority aforesaid,
That for the better assessing, ordering, levying, and collecting the
several Sums of Money, so as aforesaid limited and appointed to be
paid, and for the more effectual putting this Act into Execution, the
following Persons, in and for the several and respective Counties
hereafter named, shall be Commissioners, That is to say,
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