first meeting of the commissioners since the October election
of 1819.
They proceeded to draw lots agreeable to law, Robert C.
Barton being authorized to draw for William Alexander in
case he was not present. In drawing of lots, it appeared that
William Alexander was to serve one year, Philip Jones two
years and Samuel Downing three years.
An act for levying tax on land, passed February 8th, 1820:
Section 2. That all lands subject to taxation shall be rated
or classed as first, second and third rate, agreeably to the fol-
lowing rules, to-wit: In all cases where the largest proportion
of a tract of land is of the best quality, it shall be denominated
first rate and shall be taxed annually as such. And when the
largest proportion of a tract of land is inferior to the best and
superior to the worst quality, it shall be denominated second
rate and shall be charged with a tax annually as such.
Section 3. Be it further enacted, That there shall be levied
and paid yearly and every year on each hundred acres of land
of the first rate one dollar and fifty cents.
On each hundred acres of second rate land, one dollar; and
on each hundred acres of third rate land fifty cents, and in the
same proportion for any greater or less number of acres.
Section 48. Be it enacted that 25 per cent of the net
amount of taxes collected shall be paid into treasury of such
county for county purposes.
On February 24th, 1824, a law was passed altering the
amount of tax on the different rates of land, as follows:
First rate land, $1.25. Second rate land, 87 1/2 cents. Third
rate was 56 cents.
Section 2. Twenty per cent of the net tax collected to be
paid into the county treasury.
February 23, 1824, another act of the Legislature fixes the
rates of stud horses not to exceed the rate for which he stands
for the season, but on all other horses, mares, mules and asses
