Stat. Aſſociation, i., 586, it is not correctly printed by either.
"1716. I eſſayed June 22, to prevent Indians and Negroes being rated with Horſes and Hogs; but could not prevail. Col. Thaxter bro't it back" [from the Deputies], "and gave as a reaſon of yr" [their] "Nonagreement, They were juſt going to make a New Valuation."
This conciſe mention of Judge Sewall's benevolent "eſſay," indicates that he had firſt propoſed the matter in the Council, of which he was then a member; and that the Council agreeing, their deciſion was ſent down to the Houſe for their concurrence. But the Houſe non-concurred; and ſignified by Colonel Thaxter, that they declined their aſſent to the reſolve of the Council, for the reaſon that "they were juſt going to make a New Valuation;" and as in the preceding valuations of the property of their conſtituents, Indian, Negro, and Mulatto ſlaves had been prominent articles, they muſt keep on ſtill in the old track; Indians, Negroes, and Mulattoes muſt ſtill be valued as property, and for this ſpecies of property their owners muſt ſtill be taxed. MS. Letter of Rev. Samuel Sewall.
In 1718, all Indian, Negro, and Mulatto ſervants for life were eſtimated as other Perſonal Eſtate—viz: Each male ſervant for life above fourteen years of age, at fifteen pounds value; each female ſervant for life, above fourteen years of age, at ten pounds value. The aſſeſſor might make abatement for cauſe of age or infirmity. Indian, Negro, and Mulatto Male ſervants for a term of years were to be numbered and
