Appendix. 451

his Lordship's, and their estates should be rated and taxed by officers,
deriving their power from the sole nomination of a majority in the
Lower House, they objected to the Lower House's assuming such
exclusive power, and therefore proposed, that the Justices of the
several respective county courts should be Commissioners within
their respective counties, or, that a certain limited number should
be appointed by the said Justices out of their number to execute the
duty of Commissioners; or, that a number of Commissioners in
each county should be agreed on, one half to be appointed by the
Governor and Council, the other half to be appointed by the Lower
House, saving to each side the right of making all just and reason-
able objections to the persons to be nominated, in lists to be ex-
changed on both sides. But as the Lower House would not agree
to either of these propositions, and refused to make any proposal
themselves, in order to obviate the objections made by the Upper
House, the bill dropt, and on that very account only; so that the
other three points were never discussed at the conference. With
what truth then can it be said or suggested, that the bill dropt by
reason of the proposed tax on the Proprietor's estate or great offices ?

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Md.Hist.Soc.
p. 145

both which the Upper House were always willing should be taxed,
though they did make some objections to their being subjected to
what they conceived an unequal and unreasonable taxation. — "We
object, say they, in their Message, (dated the i8th of April, 1758,)
to the tax upon officers, whose annual income or salarieis do not
exceed the sum of 100l. There is the same reason to tax Merchants,
who by their occupations gain an equal income. 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 proposed by the bill; and that the
same rule ought to be observed in the imposition upon lawyers, per-
sons practicing physick, &c. These persons, whose offices and
professions die with them, cannot be considered as having an interest
for a longer term than for life; and the tax upon them ought there-
fore 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

p. 146

third part thereof." Then with respect to the proposed tax upon
the Proprietary's estate, the Upper House in their Message above
quoted, say: "Although we agree with you in taxing the manors
and reserved lands of the Proprietor, we object to the tax upon his
quit-rents; such a tax was never before attemtped to be imposed
in this Province, and has not been established in any colony in North
America: We are apprised of the disputes subsisting in a neighbour-
ing Government, which have been carried so far, as to render the
determination of a superior necessary, and are now in the course
which must terminate in the decision of his Majesty. It could be
supposed, that the Governor is at large in this matter, or that
if he is not, he would disregard the restrictions he may be under, it

p. 147