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Kilty's Land-Holder's Assistant, and Land-Office Guide
Volume 73, Page 258   View pdf image (33K)
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258 LAND-HOLDER'S ASSISTANT.

business of collection¾from this time there was always a
chief agent and receiver, with similar, and in some
instances with much more extensive authorities:
¾but, instead of
tracing all the different regulations and incidents on this head
which might occur in the space of more than eighty years, I
shall pass at once to that period which comes the nearest to
our own times, and at which the revenue affairs of the
proprietary received a full and complete organization.
¾This
was soon after the accession of Frederick lord Baltimore,
who, after some previous instructions and authorities given
to the successive governors, Ogle and Sharpe, respecting the
management of his revenues, sent over in the year 1761, a
lengthy set of instructions to his chief agent, Edward
Lloyd, Esq. in which, among, other matters, after reciting
that great inconveniences had arisen to his ancestors and
himself from the want of a proper office or repository in the
city of Annapolis for the reception and safe-keeping of the
books and papers relating to the proprietary revenues, such
as counterparts of leases, copies of rent rolls and debt books,
farmers or receivers bonds, naval officers accounts, &c. he
gave direction for the erecting or purchasing a suitable house
for that purpose, to be thenceforth called the office of the
receiver general.
¾In the year 1766 he conceived the design of
establishing a superintendance and authority in revenue
matters, superior to that of the receiver, and, by successive
commissions and orders, erected what has been termed the
board of revenue, consisting of the governor, the
commissary general, the deputy secretary, the attorney general, and the
judges of the land office. The first regular meetings of this
board were in the year 1768, when they took into
consideration the entire subject and system of the proprietary's
revenues, and framed full instructions for every class of officers
concerned in their management or collection; namely, the
agent and receiver general, the rent roll keepers, the
farmers or receivers in the several counties, the judges of the
land office, deputy surveyors, the commissary general, clerks
of the provincial and county courts, attorney general,
sheriffs, examiner, and naval officers. From these
instructions, and other documents, the revenue system appears to
have been as follows:

    There was a general rent roll keeper for each shore, whose
duty it was by a certain day in every year to make out, sign,
and deliver, the necessary debt books to the farmers or
receivers of the quit rents in each county of their respective
shores. In order that the rent rolls might be complete the
judges of the land office were bound to return to the keepers,
annually a list of all the lands patented within the twelve months
immediately preceding. Returns were also to be made to them by





 
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Kilty's Land-Holder's Assistant, and Land-Office Guide
Volume 73, Page 258   View pdf image (33K)
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