WILLIAMS' CASE.—3 BLAND. 273

so in proportion. And moreover, that the lessors of houses in An-
napolis, and other towns, yielding an annual rent, should be as-
sessed for every sixteen pounds rent, as for one hundred pounds
capital, and so in proportion; and upon leases for above three
years, and where the value of the ground and improvements ex-
ceed the value of the rent, the lessee should be assessed upon the
sum which the actual worth of the ground and improvements it)
ready money exceeded the value of the rent, calculating sixteen
pounds at one hundred pounds capital. 1785, ch. 53, s. 7 and 8.

This mode of apportioning the burthen of taxation was con-
tinued for twehe years, when all the provisions respecting ground
rents, and houses in towns, were entirely put aside; and new rules
were enacted by a law which declared that where divers persons
* had particular estates carved out of the same inheritance,
as in dower, or by the curtesy. or for life, or for any term of 263
years exceeding five years, with reversions or remainders for life,
in tail, or in fee simple, a just computation thereof should be made
in proportion to the value of their respective interests, so that
together they should amount to the full value of the land. And
in making the computation, the tenancy in dower, by the curtesy,
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 that this rule might be varied
from as justice should 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 terms lor years.
1797, ch. 89. s. 41. But it was the next year declared, that the
estates of tenant in dower, by the curtesy, or for life, should be
assessed as estates in fee simple, and the reversion or remainder
be exonerated. 1798, ch. 96. This continued to be the law for
several years, when it was modified by an Act declaring that land
held by tenants in fee simple absolute, or fee simple conditional
or executory, fee-tail, in dower, by the curtesy, for life, or for
years, without any valuable rent reserved, should be wholly valued
to such tenants; but that if the tenant should pay the public the
sum valued for the estate of any landlord, he might have his action
against the lessor for the sum so paid, or deduct it out of the rent
reserved, unless otherwise agreed between lessor and lessee; and
such is the law at the present time. 1803. ch. 92, s, 40 and 41;
1812, ch. 191, s. 35 and 30; 2 Eq. Ca. Altr. 62, 64; East v. Thorn-
bury, 3 P. Will. 128; Nicholls v. Leeson, 3 Atk. 574; Gwynne v.
Heaton, 1 Bro. C. C. 4, note; Sutton v. Chaplin, 10 Fes. 66; Adair
v. The New River Company, 11 Ves. 429; Brewster v. Kitchin, 1 Ld.
Raym. 318; Hughes v. Young. 5 G. & J. 68; Ram. on Assets, 134.

It seems, then, that after many changes in the mode of making
an assessment of public taxes, it has been latterly considered that,
in general, the true understanding of the constitutional rule, which
18 3 B.