Note 115 — The law of taxation since 1710.

The Digest of Laws published in 1767, contains no mention of the poll tax, but, as has been said, its assessment was usual. In the case of some taxes assessed before 1767, no poll tax was mentioned, and in some cases when mentioned the amount was not specified. It is probable however that the poll tax had become an established part of the town assessment. The limit of age varied in the earlier acts but finally settled as above stated. The only exemptions were in the case of settled ministers of the gospel, except during the Revolution when the exemption was extended to officers and men in the regular army or naval service. In the tax act of February, 1780, the assessors were empowered "to consider the circumstances of the Poor, in their respective Towns, and exempt from the poll tax such as they think unable to pay the same." This provision was re-enacted in every tax act until the poll tax was repealed in 1808. In several of the tax acts during the Revolutionary period the towns were empowered to fix the poll tax at such sum as they should see fit.