4-60 LETTERS RELATING TO 



according to the quantity of lands, tenements, and 

 rents, and by number of acres and perches. 2. Ac 

 cording to the rate of every person s portion, tenure, 

 or profit, or of the quantity of common of pasture, 

 fishing, or other commodity, wherein we erred not, 

 for they be the very words and text of the law, and 

 of the commission. Therefore we concluded, that 

 the said taxation of an intire sum in gross upon a 

 town is not warranted by their commission, etc. 

 And being demanded by your majesty s command 

 ment, whether I do think the said resolution con 

 cerning the said general taxation to be law, I could 

 have wished, that I could have heard council learned 

 again on both sides, as I and the other judges did, 

 when we resolved this point ; and now being seven 

 years past since the said resolution, and by all this 

 time I never hearing any objection against it, I have 

 considered of this case, as seriously as I could within 

 this short time, and without conference with any; 

 and mine humble answer is, That for any thing that 

 I can conceive to the contrary, I remain still of my 

 former opinion, and have, as 1 take it, the express 

 text and meaning of the law to warrant mine opi 

 nion. Seeing that one town is of greater value, and 

 subject to more danger, than another, the general 

 taxation of a town cannot, as I take it, be just, unless 

 the particular lands, etc. and loss be known, for the 

 total must rise upon the particulars ; and if the par 

 ticulars be known, then may the taxations be in 

 particular, as it ought, as I take it, to be according 

 to the express words of the act and commission. 



