try,
and are disposed of only by order of assembly.

Sec. 16. 4. The revenue raised by the assembly, and granted to the college,
is a duty on all skins and furs exported. This fund raises about an
hundred pounds a year, and is paid by the collectors, to the college
treasurer.

Sec. 17. 5 and last. The fund raised by act of parliament in England upon
the trade there, is a duty of one penny per pound, upon all tobacco
exported to the plantations, and not carried directly to England. This
duty was laid by Stat. 25, Car. 2, cap. 7, and granted to the king and
his successors; and by their gracious majesties King William and Queen
Mary, it was given to the college. This duty does not raise, both in
Virginia and Maryland, above two hundred pounds a year, and is accounted
for to the college treasurer.

CHAPTER V.

OF THE LEVIES FOR PAYMENT OF THE PUBLIC COUNTY AND PARISH DEBTS.

Sec. 18. They have but two ways of raising money publicly in that country,
viz: by duties upon trade, and a poll tax, which they call levies. Of
the duties upon trade, I have spoken sufficiently in the preceding
chapter. I come, therefore, now to speak of the levies, which are a
certain rate or proportion of tobacco charged upon the head of every
tithable person in the country, upon all alike, without distinction.

They call all negroes above sixteen years of age tithable, be they male
or female, and all white men of the same age; but children and white
women are exempted from all manner of duties.

That a true account of all these tithable persons may be had, they are
annually listed in crop time, by the justices of each county
respectively; and the masters of families are obliged, under great
penalties, then to deliver to those justices a true list of all the
tithable persons in their families.

Their levies are threefold, viz: public, county and parish levies.

Sec. 19. Public levies are such as are proportioned and laid equally, by
the general assembly, upon every tithable person throughout the whole
colony. These serve to defray several expenses appointed by law, to be
so defrayed, such as the executing of a criminal slave, who must be made
good to his owner. The taking up of runaways, and the paying of the
militia, when they happen to be employed upon the service. Out of these
they likewise pay the several officers of the assembly, and some other
public officers. They further defray the charge of the writs, for the
meeting of th