Note 93 — The law and administration.

124The first mention of the constables fees for collection which I have seen was in 1684, and allowed two shillings on the pound. As long as this lasted collectors' fees alone eat up ten per cent of the tax, but by the law of January, 1703/4, the fees were reduced to one shilling. Assessors were paid by the day, the amount varying from two to five shillings. The act just referred to placed it at two shillings and six pence, and a law of 1705 provided that no rate maker should charge for more than three days. The most full and detailed statement of loss on the articles in which taxes were paid, is in the accounts of the treasurer under Andros. It was as follows: Loss by 935 bushels of corn and rye £20-0-10, by 9 ferkins of butter £1-12-1. Twelve bushels of corn had been sold and delivered but no payment had been made. In addition there were the following expenses and losses: Freight £5-3-4, warehouse room for 1300 lbs. of wool £1, turning corn ten or twelve times 18s., "275 lbs. of wool taken out of my house £9 3-4." "Money taken out of Major Goulding's house £32-10-0." As the total receipts did not exceed £230 it will be seen that expenses and losses eat up a good part of the revenue. They were in this case probably far larger than usual, but they must always have been considerable in amount, while no satisfactory money existed, in quantities sufficient for the needs of the community.