WILLIAMS' CASE.—3 BLAND. 271

from the before mentioned English statute of 1692, declared, that a
rate of two shillings in the pound should be set on all real and per-
sonal estate including ready money, tobacco in warehouses, and
plate, according to the true value thereof; not, as by the English
statute, according to the animal rent of the land. Yet it was pro-
vided, that if any person should be compelled by the enemy to
leave his habitation, or be rendered incapable of carrying on his
business he might be exempted from taxation. And it was also
declared, that where land stood charged with the payment of rent,
the lessee might pay the tax. and have it deducted from his rent.
Thus charging him who occupied without rent, or the landlord who
received the rent with the whole tax. February , 1777. ch. 21 and
22; June. 1777. ch. 14; October, 1777, ch. 14. According to this mode
of making the assessment, therefore, it would seem, that the first
General Assembly had adopted that interpretation of this consti
tutional rule which looked to a contribution from each person in
proportion to his revenue as being the true understanding of what
was meant by his actual worth in property, without including any
mere abstract right of property, such as land which had been laid
waste, or was then occupied by the public enemy, or a naked re
versiouary iuteiest unattended by any present profit. But, how-
ever that may have been, this mode of making the assessment was
soon put aside.

*The laws for laying taxes passed by the succeeding 261
General Assembly declared, that land under lease should

be assessed to the lessor, proper allowance being made for leases
for life, or lives, or for term of years outstanding. March, 1778,
ch. 7, s. 23; October, 1778, ch. 7, s. 27. In addition to which it
was the next year declared, that the interest of tenant for life, or
lives, or of lessees for term of years should be assessed according
to their respective interests, due regard being had to all circum-
stances, and the value of the land; and that upon the same scale
of proportion a distinct assessment should be made of the estate
of tenant in dower, or by jointure on marriage, or by devise for
life, or during widowhood, and of the reversion 01 remainder. No-
vember, 1779, ch. 35, s. 30 and 32. In the year following, it was
declared, that where divers persons had particular estates in the
same land, every such person should be assessed in proportion to
his particular interest, so that the whole together should amount
to the value of the land; but where a full rent was reserved, so
that the interest of the tenant could not be considered as valu-
able, the whole tax should be assessed upon the landlord. Octo-
ber, 1780, ch. 25, s. 25.

It was the year after declared, that the interest of tenant by the
curtesy, or tenant for life without impeachment of waste, who
paid no rent, should be charged with the whole tax. November,
1781, ch. 4, s. 27. Again it was enacted, that a tenant by the