66 TOWNSHEND v. DUNCAN.

to audit accounts. Such commissions were very common under
the provincial government; and may now be issued in any case,

whole five years aforesaid, amount unto the sum of 1200 pounds of tobacco; which I
have also allowed to the complainant for the rents and profits of that part of his real
estate which lies in Calvert county. Which several sums of tobacco being taken
together for the whole rents and profits of the complainant's real estate, during the
time aforesaid, do amount unto the sum of 27,450 pounds of tobacco, which I have
reduced to sterling money, at the rate of 12s. 6d. per cwt.; which, having considered
the testimony of Thomas Sanner and James White, witnesses sworn and examined
in this cause before the hearing thereof, the first of which deposeth, that to the best
of his memory, tobacco bore a good price from the year 1713 to the year 1718; and
the second, that for the last two years, wherein he received the rents, that to the
best of his memory, it was worth about fifteen shillings sterling, in bills of exchange,
I have estimated to have been the market price of tobacco, taking it as a mean for
the five years aforesaid; at which rate it does amount unto the sum of £ 171 11s. 3d.
sterling; which sum of money I have allowed the complainant for the whole rents
and profits of his real estate during the five years aforesaid.

'And I likewise find, that the value of the profits which might have been made of
the mulatto man called Ned, mentioned in the proceedings, for five years and one
quarter, which time the defendant had the said Ned in his possession, did amount
unto the sum of £ 105 gold currency, as charged in the eighth article of the first
schedule, to this, my report, annexed, which I have estimated at the rate of twenty
pound, gold currency, per annum; and allowed to the complainant, upon the testi-
mony of Francis Gaines, John Gaines, and Samuel Griffin, witnesses sworn and
examined in this cause before the hearing thereof: and the confession of the defen-
dant in his answer, which admits the said mulatto Ned to have been an ordinary
carpenter and cooper.

'I have likewise considered the allowances prayed to be made by the defendant in
the second schedule, to this, my report, annexed; and have not made any allowance
for the first article therein contained, of two negro men, which the complainant had
of the defendant, for about five years before he came of age; they being acknow-
ledged by the defendant, to be part of the complainant's estate; and the complainant
not appearing to have been any charge to the defendant during that time. But I
have allowed the defendant for maintaining a negro girl, mentioned in the second
article of the second schedule, to this, my report, annexed, at the rate of 300 pounds
of tobacco per annum; which, for the first five years therein mentioned, does amount
unto the sum of 1500 pounds of tobacco; the said girl not being able then to work
for her maintenance. I have also allowed, with the agreement of the complainant,
to the defendant 1525 pounds of tobacco, and 77 bushels of wheat; which I have
reduced to tobacco at forty pounds of tobacco per bushel, and does amount unto the
sum of 3080 pounds of tobacco, for the quit rents of the complainant's lands, paid to
the receiver of the rents for the right honourable the Lord Baltimore, as mentioned
in the third article of the second schedule, to this, my report, annexed; all which
tobacco being taken together does amount unto the sum of 6105 pounds; which
being reduced to sterling, at the rate of 12s. 64. per cwt does amount unto the sum
of £38. 3s, l 1/2 d. sterling.

'I have also allowed, by the admission of the complainant, upon the oath of the
defendant, for one pair of calash wheels, £2 12s. 6d. sterling; for two looking
glasses, £2 sterling; for two pair of iron dogs, £2 sterling; for a large folding-
table, £1 sterling, as mentioned in the fourth, fifth, sixth, and seventh articles of