These funds are gathered into the hands of the treasurer of the country, and are disposed of only by order of assembly.
§ 16. 4. The revenue raised by the assembly, and granted to the college, is a duty on all skins and furs exported. This fund raises about an hundred pounds a year, and is paid by the collectors, to the college treasurer.
§ 17. 5 and last. The fund raised by act of parliament in England upon the trade there, is a duty of one penny per pound, upon all tobacco exported to the plantations, and not carried directly to England. This duty was laid by Stat. 25, Car. 2, cap. 7, and granted to the king and his successors; and by their gracious majesties King William and Queen Mary, it was given to the college. This duty does not raise, both in Virginia and Maryland, above two hundred pounds a year, and is accounted for to the college treasurer.
CHAPTER V.
OF THE LEVIES FOR PAYMENT OF THE PUBLIC COUNTY AND PARISH DEBTS.
§ 18. They have but two ways of raising money publicly in that country, viz: by duties upon trade, and a poll tax, which they call levies. Of the duties upon trade, I have spoken sufficiently in the preceding chapter. I come, therefore, now to speak of the levies, which are a certain rate or proportion of tobacco charged upon the head of every tithable person in the country, upon all alike, without distinction.
They call all negroes above sixteen years of age tithable, be they male or female, and all white men of the same age; but children and white women are exempted from all manner of duties.