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Although valuation lists were made every year, only about every seven years would a detailed list, as this one in 1771, be made. The printed forms named 27 categories of taxable property, including all types of buildings, mercantile and financial assets, livestock, and improved land. In addition they provided for an accounting of all male polls (persons) 16 years and older. The purpose of this general assessment was to gather the information necessary to divide the burden of provincial taxes equitably among the towns.