204 WILLIAMS' CASE.—3 BLAND.

The assessment laws and the constitutional rule which requires every one to
contribute his proportion of public taxes according to his actual worth
in property considered with reference to the valuation of life interests.

The rule of this Court according to which allowances are made to widows in
lieu of dower, its origin and errors considered.

The legislative rules, and the rules of the Court by which the value of life
interests are to be adjusted.

The value of a life interest should be made as of the day when it is taken
away.

Where a life interest is extinguished by a sale, or the like, its equivalent
then vests in the tenant for life: and, after his death, will go to his as-
signee or legal representative.

SUSAN F. WILLIAMS, widow of William E. Williams, and guar-
dian of his four infant children and heirs-at-law, Elizabeth C. Wil-
liams, William S. Williams, Mary S. Williams, and Otho H. Wil-
liams, * on the 18th of April, 1827, tiled her petition, in
187 * which, as amended, she set forth, that her wards were seised
of a valuable farm, in Frederick County, called Ceresville, con-
taining about five hundred and twenty acres; and also of a tract
of woodland, in the same county, containing about one hundred
and twenty acres; which property, from its character, required the
constant superintendence of an active man to render it profitable,
which the petitioner was incompetent to bestow. That the dwell-
ing-house and other buildings were then considerably out of repair,
and would require a large expenditure to put them into proper
tenantable condition. That the rent of the farm was much re-
duced by taxes, repairs, and other incidental charges. That the
fants. who weie all between fifteen and eight years of age, had no
other source of revenue than the farm, the net rent of which was
insufficient for their maintenance and education; and that the
amount for which the estate would sell, by a judicious investment
of it, would yield the infants an income nearly three times greater
than its net rent—whereupon she prayed, that to ascertain the
actual condition of the property, and the advisableness of a sale,
a commission might be issued according to the Act of Assembly in
such case made and provided.

With this petition, the petitioner nominated certain persons as
commissioners; upon which on the 23rd of November, 1827, a com-
mission was ordered and issued accordingly.

The commissioners, in their return, filed on the loth of February,
1828, reported, that they had proceeded to view and examine the
farm called Ceresville, situate about four miles from the City of
Frederick, containing five hundred and twenty acres, more or less,
including all the improvements, viz; the dwelling house and out-
buildings appertaining thereto; the farm or overseer's house, barn,
wagon-house, corn-house, dairy, negro quarters, sheds, &c., &c.
Blacksmiths' shops, ferry, dwelling occupied by the ferryman; a