Bulstrode at lincoln assize of Mars carom king stat of Elizabeth cap upon  complaint make to the judge of assize by sir Anthony Earby and other the  inhabitant of the town of Boston upon a undue assessment make by the say town  and overseer of the poor and levy by they the same be as be inform undue and  unequal contrary to the statute of Elizabeth cap for provision to be make for  the poor and contrary to former order and direction give by the judge of  assize unto they to make due and equal assessment hereupon it be hold and so  deliver for law by Haughton and croak justice of assize that such assessment  ought to be make accord to the visible estate of the inhabitant there both  real and personal and that no inhabitant there be to be tax by they to  contribute to the relief of the poor in regard of any estate he have elsewhere  in any other town or place but only in regard of the visible estate be have in  the town where he do dwell and not for any other land which he have in any  other place or town and also by Hutton and croak justice of assize this have  be so resolve by all the judge of England upon a reference make to they and  upon conference by they have together where they all do resolve that the  assessment for relief of the poor ought to be make in such manner as before  accord to their visible estate real and personal which they have and enjoy in  the town or place where they inhabit and not have any regard to any other  estate which they have in any other place or town notam that sir Anthony Earby  complain also that he have diverse tenant there which pay rend unto he they  there do charge his tenant by their assessment and do charge himself also upon  this Mr leving be of council for the town of Boston do inform the judge that  they do tax sir Anthony Earby for his estate he have the rend and that such a  assessment be make in the county of Leicester upon the lessor and that by the  order and direction of the judge of assize upon a complaint make unto they and  that they be not to tax the tenant who pay the rend Hutton and croak justice  make answer that they do not remember any such case but they say that by the  word and meaning of the statute of Elizabeth cap they be to assess the  occupier of the land and not the lessor who receive the rend the occupier of  the land be by law only to pay the assessment unless it be special provide for  as to this payment between he and his lessor and so by this to be discharge of  this payment of such assessment the judge do both of they agree in this that  by the law the occupier of the land be only to be charge and this in regard of  their possession and not the lessor in regard of the rend which he receive and  so they declare that it have be also thus resolve by all the judge of England  and so upon all this matter thus appear to they Bulstrode the judge here make  their order accord to the several resolution and Bulstrode er p this they do  thus settle and order for the better direction for the time to come that they  be to make their taxation and assessment well and duly and in a equal manner  accord to the visible estate real and personal of such inhabitant within their  town and also to tax and assess the occupier of land within their town I  pionely and not the lessors with a special charge to they give to be careful  in this for the future