Section 2.
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Be it further ordained, That all free males over the age of twenty-one years and under the age of forty-five years, shall be subject to a capitation tax, not less than the tax laid on land of the value of three hundred dollars, and no other free person nor slave shall be liable to such taxation; and also land and slaves shall be taxed according to their value, and the tax on slaves shall be as much but not more than that on land according to their respective values; but the tax on slaves may be laid on their general average value in the State, or on their value in classes in respect to age, sex, and other distinctive properties, in the discretion of the General Assembly, and the value be assessed in such modes as may be prescribed by law: Provided, That nothing herein contained shall prevent the exemption from taxation of soldiers in the public service, or of free males or slaves, in cases of bodily or mental infirmity, or of such real estate as hath hitherto been exempted by law.
1. Capitation tax shall be equal throughout the State upon all individuals subject to the same.
2. All free males over the age of twenty-one years, and under the age of forty-five years, and all slaves over the age of twelve years, and under the age of fifty years, shall be subject to Capitation tax, and no other person shall be subject to such tax; provided that nothing herein contained shall prevent exemptions of taxable polls as heretofore prescribed by law in cases of bodily infirmity.
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