Note 85 — The law and administration.

121The poll tax as we have seen was introduced under Andros, but does not seem to have been assessed since his fall. It must be remembered that the present act was not a general law (see p. 33). How the law of October, 1699, (note 88) may have affected this question we do not know. The law of January, 1703-4, is chiefly administrative and makes no mention of a poll tax, and it would hardly seem to fall under the law of May, 1704. (Note 90). It seems probable on the whole that the poll tax was not as a rule assessed. The wording of the law in 1707, exempting the governor from taxation might seem to imply that a poll tax was assessed, (see note 75)