object in view was the replenishing of the coffers of the colonial
government. In 1734 another act was passed taxing imported slaves,
because it had "been found very easy to the subjects of this colony,
and no ways burthensome to the traders in slaves." The additional
reason for continuing the law was, "that a competent revenue" might be
raised "for preventing or lessening a poll-tax."[167] And in 1738,
this law being "found, by experience, to be an easy expedient for
raising a revenue towards the lessening a pooll-tax, always grievous
to the people of this colony, and is in no way burthensom to the
traders in slaves," it was re-enacted. In every instance, through all
these years, the imposition of a tax on slaves imported into the
colony had but one end in view,--the raising of revenue. In 1699 the
end sought through the taxing of imported slaves was the building of
the Capitol; in 1734 it was to lighten the burden of taxes on the
subjects in the colony; but, in 1740, the object was to get funds to
raise and transport troops in his Majesty's service.[168] The original
duty remained; and an additional levy of five per centum was required
on each slave imported, over and above the twenty shillings required
by previous acts.

In 1742 the tax was continued, because it was "necessary" "to
discharge the public debts."[169] And again, in 1745, it was still
believed to be necessary "for supporting the public expense."[170] The
act, in a legal sense, expired by limitation, but in spirit remained
in full force until revived by the acts of 1752-53.[171] In the spring
of 1755 the General Assembly increased the tax on imported slaves
above the amount previously fixed by law.[172] The duty at this time
was ten per centum on each slave sold into the colony. The same law
was reiterated in 1757,[173] and, when it had expired by limitation,
was revived in 1759, to be in force for "the term of seven years from
thence next following."[174]

Encouraged by the large revenue derived from the tax imposed on
servants and slaves imported into the colony from foreign parts, the
General Assembly stood for the revival of the impost-tax. The act of
1699 required the tax at the hands of "the importer," and from as many
persons as engaged in the slave-trade who were subjects of Great
Britain, and residents of the colony; but the tax at length became a
burden to them. In order to evade the law and escape the tax, they
frequently went into Maryland a