272 WILLIAMS' CASE.—3 BLAND.

curtesy, a tenant in dower, and a tenant for life, without any con-
tingency and impeachment of waste, who paid no rent, should be
charged with the whole tax; but that where divers persons had
particular estates carved out of the same inheritance, as for years
with reversion or remainder for life or in fee, a just computation
thereof should be made in proportion to the value of their particu-
lar interests, so that together they should amount to the full value
of the land; in which computation the length of the term for
years, the age and health oi the tenant for life, and the chance of
the reversion should be considered. And it was further enacted,
in the same law, that the lessors of ground rent, in Annapolis and
other towns, to the amount of six pounds, should be assessed as
for one hundred pounds capital, and so in proportion; and the
lessees should be assessed on the actual worth of the improve-
ments made since the lease, and the present value of the land,
after deducting therefrom the value thereof, at the time of the
lease, which value should be estimated at one hundred pounds for
every six pounds of the ground rent, and so in proportion. No-
vember, 1782, ch. 6, s. 24; Brockman v. Honywood, 1 P. Will. 328.
This last * mode of apportionment was entirely re-applied
262 in the next year; 1783, ch. 17, s. 18; and also in the year
following, with the exception of the provision in relation to ground
rents in towns, which was omitted. 1784, ch. 56, s. 18.

In the year following the General Assembly applied different
rules Of apportionment by a law which declared, that where divers
persons have particular estates carved out of the same inherit-
ance, as in dower, or by the curtesy, or for life or years, with
reversions or remainders for life, in tail, or fee simple, a just com-
putation thereof should be made m proportion to the value of their
particular interests, so that they amount to the full value of the
land; and in making such computation the tenancy in dower, by
the curtesj, or for life in possession, or estate for fifteen years
without any valuable rent reserved should generally be considered
as worth half the value of the fee simple; but this general rule
might be departed from as justice might require, considering the
age and health of the tenant in dower, by the curtesy, or for life,
and the chance of the remainder or reversion, or the length of the
term for years and the value of the rent reserved; but where a
full rent was reserved, so that the interest of the tenant could not
be considered as valuable, the landlord should pay the whole tax.
And further, that ground rents in Annapolis and other towns, of
eight pounds, should be assessed as for one hundred pounds capital;
and so in proportion: that the lessee should be assessed on the
actual worth of the improvements made since the lease, and the
present value of the land, after deducting the value thereof, at
the time of the lease, which should be estimated at one hundred
pounds for every eight pounds, of the ground rent reserved; and