WHEREAS it is deemed too hard and severe that children (as well christians as slaves) imported into this colony should be lyable to taxes before they are capable of working, Bee it enacted by the kings most excellent majestie by and with the consent of the generall assembly, and it is hereby enacted by the authority aforesaid, that all negroe children imported or to be imported into this colony shall within three months after the publication of this law or after their arrivall be brought to the county court, where there age shalbe adjudged of by the justices holding court, and put upon record, which said negroe, or other slave soe brought to court, adjudged and recorded shall not be accompted tythable untill he attaines the age of twelve yeares, any former law, usuage, or custome to the contrary notwithstanding. And be it further enacted by the authority aforesaid, and it is hereby enacted, that noe christian servants imported into this colony shalbe tythable before they attaine the age of fourteene yeares any former law, usuage, or custome to the contrary notwithstanding.