lie  occupies,

Ihall  not  be  affelTed  for  his  Stock  on  that  Land   neccffiry  for   Manure,  nor  the  Profits   for  which  he

has  been  already  taxed  ;  but  for  other  fctock  he  is  taxable.  2  Shaw's  Praft.  Juft  44. Shaw's    Pa-

rifh  Law  217.   cites  S.  C. Dalt.  Juft.  255.  cap.  -5.  fays,  it  was  vefolved  by  three  Judges  againft

Holt  Ch.  y.  that  a  Farmer  fhall  not  be  rated  to  the  Poor  for  his  neceffary  Stock,  which  he  ufes  on  hi.s
Farm ,  for  that  would  be  in  EfteA  to  make  the  Land  ^ay  twice  for   one  'fhiiig,  viz.  for  the  Rent,  and  al-

fo  for  the  .y/iif/^. But  a  J".?i-»;e)- fhall  be  taxed  Jcr   his  Riches  avd  Stock   in  Cafe  the  Stock  is  more

thayi  is  necejfary  for  the  carrying  on  his  Farming  and  paying  his  Rent  ,  For  then  it  is  like  a  Stock  in
Trade,  but  for  Stock  necetlary  for  his  Farming  he  fhall  not  be  taxed.  So  for  Extraordinary  Stock  he
fhall  nut  be  charged,  if  it  be  not  more  than  is  necelTiry  ;  For  the  Aft  fays,  Every  Inhabitivit  &c.  atid
cf  Land,  fo  tliat  there  may  be  an  Inhabitant  that  is  not  an  Occupier  of  Land,  and  he  mufi  be  charged
in  refpeB  of  his  ferfonal  Ef  ate  and  Ability  ;   and  fo  it  is  ul'ual  to  tax  Clothiers  &c.  Per  three  Juftices  a-

gaiiilfthe  Ch.J.  MS.  Cales,  the  Qiieen  v.  the  Inhabitants  of  Barking  of  Needham. And  adds,

N.  B.  thofe  Farmers  were  never  taxed  before,  nor  were  the  Tradefmen  ever  before  till  within  thcfe
two  or  three  Years,  and  the  Order  above  was  for  rating  the  Farmers  for  the  Com  and  Hay  which  was  in
their  Barn  and  Stable.     Ibid.
