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Gardner - -This eBook is for the use of anyone anywhere at no cost and with -almost no restrictions whatsoever. You may copy it, give it away or -re-use it under the terms of the Project Gutenberg License included -with this eBook or online at www.gutenberg.org/license - - -Title: History of Taxation in Rhode Island to the year 1790 - -Author: Henry B. Gardner - -Release Date: October 12, 2020 [EBook #63441] - -Language: English - -Character set encoding: UTF-8 - -*** START OF THIS PROJECT GUTENBERG EBOOK HISTORY OF TAXATION IN RHODE *** - - - - -Produced by Richard Tonsing and The Online Distributed -Proofreading Team at https://www.pgdp.net (This file was -produced from images generously made available by The -Internet Archive) - - - - - - -</pre> - - -<div class='tnotes covernote'> - -<p class='c000'><b>Transcriber's Note:</b></p> - -<p class='c000'>The cover image was created by the transcriber and is placed in the public domain.</p> - -</div> - -<div class='titlepage'> - -<div> - <h1 class='c001'>History of Taxation<br /> in<br /> Rhode Island<br /> to the year 1790.</h1> -</div> - -<div class='nf-center-c0'> -<div class='nf-center c002'> - <div>By</div> - <div>Henry B. Gardner.</div> - </div> -</div> - -<div class='figcenter id001'> -<img src='images/i001.jpg' alt='A dissertation presented to the Board of University Studies of the Johns Hopkins University for the degree of Doctor of Philosophy. 1890.' class='ig001' /> -</div> - -</div> -<div class='pbb'> - <hr class='pb c003' /> -</div> - -<div class='chapter'> - <h2 class='c004'>Contents.</h2> -</div> - -<table class='table0' summary='Contents'> - <tr> - <td class='c005'>Introduction</td> - <td class='c006'>Page <a href='#Page_1'>1</a></td> - </tr> - <tr> - <td class='c005'>Taxation in Rhode Island 1636-1689</td> - <td class='c006'><a href='#Page_4'>4</a></td> - </tr> - <tr> - <td class='c005'>The law and administration</td> - <td class='c006'><a href='#Page_16'>16</a></td> - </tr> - <tr> - <td class='c005'>Taxation 1689-1710</td> - <td class='c006'><a href='#Page_25'>25</a></td> - </tr> - <tr> - <td class='c005'>The law and administration</td> - <td class='c006'><a href='#Page_32'>32</a></td> - </tr> - <tr> - <td class='c005'>Miscellaneous revenues</td> - <td class='c006'><a href='#Page_37'>37</a></td> - </tr> - <tr> - <td class='c005'>Period of paper money 1710-1751</td> - <td class='c006'><a href='#Page_38'>38</a></td> - </tr> - <tr> - <td class='c005'>Financial history 1751-1790</td> - <td class='c006'><a href='#Page_46'>46</a></td> - </tr> - <tr> - <td class='c005'>The law of taxation since 1710</td> - <td class='c006'><a href='#Page_63'>63</a></td> - </tr> - <tr> - <td class='c005'>Colonial and state valuations</td> - <td class='c006'><a href='#Page_69'>69</a></td> - </tr> - <tr> - <td class='c005'>Customs and excise duties</td> - <td class='c006'><a href='#Page_82'>82</a></td> - </tr> - <tr> - <td class='c005'>Tonnage duties</td> - <td class='c006'><a href='#Page_89'>89</a></td> - </tr> - <tr> - <td class='c005'>Notes</td> - <td class='c006'><a href='#Page_91'>91</a></td> - </tr> -</table> - -<div class='chapter'> - <span class='pageno' id='Page_1'>1</span> - <h2 class='c004'>Introduction.</h2> -</div> - -<p class='c007'>That method of raising revenue for the support of government -which we understand by taxation marks a well advanced -stage of economic life and is of comparatively recent origin -among Germanic peoples. It was unknown while our English ancestors -lived upon the continent of Europe and for many centuries -after they had settled in their new home Society, and, as a -consequence, government had not as yet become differentiated. -Some of the most important duties, such as the defence of the -kingdom, the care of the bridges and forts, were performed by -personal service on the part of the people. Other duties incumbent -upon the modern state, those which require the greatest -expenditure, had not arisen. The private and public revenues of -king were not as yet distinguished. The revenue of his -private estates afforded him a considerable income and, in addition, -he enjoyed the usufruct of the folkland. The growth of -the feudal system gave rise to various other sources of income, -and besides these there were payments for special privileges -such as markets. The king also enjoyed rights such as that of -carriage and purveyance, for example.</p> - -<p class='c008'>Taxation as we conceive it formed no part of the system. -"Only in a condition of the deepest degradation, under -Athelstan the Unready, could the national assembly be induced -<span class='pageno' id='Page_2'>2</span>to levy a tribute upon the country to buy off the horde of Danish -pirates."<a id='r1' /><a href='#f1' class='c009'><sup>[1]</sup></a> Taxation developed rapidly after the Norman conquest, -but as late as the reign of James I out of a total revenue -of about £450,000, £180,000 came from dues on feudal tenures, -and the crown lands, rented at much below their real value, -yielded £32,000.<a id='r2' /><a href='#f2' class='c009'><sup>[2]</sup></a></p> - -<p class='c008'>Feudal dues remained an important source of revenue until -the time of Charles II. All through the early period "the -taxes voted were 'aids' and 'subsidies'; something to help the -king eke out his income, as it were. Systematic taxation as a -right--nay, as a duty owed by the citizen to the State--was an -idea entertained with the utmost reluctance."<a id='r3' /><a href='#f3' class='c009'><sup>[3]</sup></a> Even after national -taxation had become established the local bodies continued -to depend on personal service (or payments in kind) to fulfil -their military, police, or judicial functions. It was the -apportionment among individuals of fines incurred by the various -local divisions for the neglect of these duties which -first gave rise to the county rate, the hundred rate, and the -tithing rate or town levy. From the Tudor legislation of the -Sixteenth and early Seventeenth centuries local taxation received -a definite form and character. The poor law of 43 Elizabeth -which established the parish poor rate became the basis of -the system. To this rate all others tended to conform.<a id='r4' /><a href='#f4' class='c009'><sup>[4]</sup></a> In -<span class='pageno' id='Page_3'>3</span>early New England the conditions were much the same in regard -to taxation as in early England. The functions of government -were few and simple and often easiest fulfilled by personal service -on the part of the citizens. This was the case with respect -to the maintenance of the roads, and with military service. -The army was the folk under arms. The duties of public -officers, whether of town or colony, could not have been burdensome -and in many cases acceptance of office was looked upon -as a duty to be performed without, or with small, recompense, refusal -being accompanied by a fine. A considerable portion of -public services such as those of the executive officers of the -courts (and even of the judicial officers) were naturally recompensed -by fees. Pauperism the great burden of the older -country was hardly possible where land was abundant and labor -scarce.</p> - -<p class='c008'>What has been said or New England in general applies with added force to -Rhode Island, for here the political body concerned itself as a -rule with neither religion nor education.<a id='r5' /><a href='#f5' class='c009'><sup>[5]</sup></a> Taxation was regarded -for a long time not as the principal means for meeting ordinary -expenditures but as something irregular and supplementary.</p> - -<div class='chapter'> - <span class='pageno' id='Page_4'>4</span> - <h2 class='c004'>Taxation in Rhode Island, 1636-1689.</h2> -</div> -<h3 class='c010'><span class='under'>The towns before the Union.</span></h3> - -<p class='c011'>Unlike Massachusetts the towns in Rhode Island remained -the supreme authority under the king for some years before any -central government was established by charter.<a id='r6' /><a href='#f6' class='c009'><sup>[6]</sup></a> The first -delegated government established in Providence was in 1640.<a id='r7' /><a href='#f7' class='c009'><sup>[7]</sup></a> -It was of the simplest nature. Five men were to be elected -quarterly, who, subject to the control of the town meeting, were -to have the disposal of lands and of the "townes stocke." Disputes -between citizens were to be settled by arbitrators appointed -either by the parties to the dispute, or by the five -"disposers," payment for their time spent to be made by the -"faultive" party.</p> - -<p class='c008'>Provision was also made for a clerk who was to receive -4d. for each cause that came to the town for trial and 12d. -for each deed prepared. All the inhabitants were to join in the -pursuit of a fugitive from justice.</p> - -<p class='c008'>The "townes stocke" was probably derived from fines and -payments for land by the new comers,<a id='r8' /><a href='#f8' class='c009'><sup>[8]</sup></a> as there is no mention -of taxation. At the time of the union of the towns in 1647 the -delegates from Providence to the general court, which was to organize -the colonial government, were instructed to secure to the -town the reservation of certain rights in the management of -<span class='pageno' id='Page_5'>5</span>their own affairs, but neither in these instructions nor in the -charter of very full powers afterwards granted to the town is -there any direct reference to taxation. In Portsmouth and -Newport the delegated power was in the hands of a judge and -elders. These towns probably depended on much the same sources -of revenue as did Providence; fines, fees, and payments for -land.<a id='r9' /><a href='#f9' class='c009'><sup>[9]</sup></a> The political development however was more rapid on the -island than on the mainland and we early find in Portsmouth -traces of taxation as well as of comparative advancement in financial -affairs.<a id='r10' /><a href='#f10' class='c009'><sup>[10]</sup></a> The records of the first year of the Newport -settlement show that their financial transactions were of importance -and that certain officers, such as the secretary and sergeant, -received considerable payments from the town.<a id='r11' /><a href='#f11' class='c009'><sup>[11]</sup></a> There is -no record of the amount charged for land, nor any mention of -taxes, though it is not improbable that they existed in some form, -as the settlers in their first compact engage "to bear equal -charges answerable to our strength and estates in common."<a id='r12' /><a href='#f12' class='c009'><sup>[12]</sup></a> -In 1640 Newport and Portsmouth came together under a common -government, each town retaining however its own organization, -and the control of its own affairs. The general officers were -a governor, a deputy governor, four assistants, two treasurers, -two constables, a secretary, and a sergeant. The magistrates -(governor, deputy governor, and assistants) fulfilled judicial -as well as executive functions. The only reference to the payment -<span class='pageno' id='Page_6'>6</span>of officers is a provision in 1641 that the secretary -should have 3s. per day for his attendance upon the various -courts. In the following year this salary is taken away and -it is ordered that both the secretary and the sergeant be paid -by fees.<a id='r13' /><a href='#f13' class='c009'><sup>[13]</sup></a></p> - -<p class='c008'>The common expenses were met by drafts on the town treasurers. -The financial transactions of the united towns were -considerable in amount,<a id='r14' /><a href='#f14' class='c009'><sup>[14]</sup></a> and there are several special taxes of -interest. It was ordered in 1640 that the treasury of each -town be always supplied with two barrels of gunpowder and with -bullets and match. Every man who killed a deer outside of his -own property was required to bring in one half to the treasury -under penalty of forty shillings. Thus the town derived a revenue -from the use of the public domains. In 1642 a bounty -of five pounds was offered on wolves, to pay which it was provided -that a rate should be levied on every man according to his -cattle;<a id='r15' /><a href='#f15' class='c009'><sup>[15]</sup></a> the idea of a direct relation between the tax and the -service rendered. Bounties of this kind must have been one of -the principal sources of expense to the early settlers. On -wolves they were sometimes as high as £5, at other times not -more than 30s., while the rate on foxes was 6s. 8d.</p> - -<p class='c008'>The above seems to be substantially all that remains of -the financial records of the early towns. We find in them the -<span class='pageno' id='Page_7'>7</span>conditions already noted; few needs, abundance of land, for sharing -which they could demand a payment of all new comers, payment -by fees or, if a tax was necessary, perhaps by a tax on a -particular class, as in the case of the bounty on wolves. Fines, -too, probably formed a not inconsiderable source of revenue, for -the home of religious freedom seems to have been to some extent -the home of those who desired freedom from the law as well. -When a general tax for the common good was levied the "estate -and strength" of each must have been a matter of common knowledge -impossible of concealment. It should be noted also that -neither at this time nor much later under the charter government -was the business of the treasury managed with that exactness -which we find today. Receipts were very often far behind -expenses and bills were frequently allowed to remain unpaid -until the money happened to be in the treasury.</p> - -<p class='c008'>The four towns first organized under a common government -in 1647 by virtue of what is known as the Patent, procured -through the efforts of Roger Williams in March 1643-4. Under -this government the colony remained, with the exception of an interruption -lasting from the spring of 1651 to August 1654,<a id='r16' /><a href='#f16' class='c009'><sup>[16]</sup></a> until -it reorganized under the charter of 1663 which remained the -fundamental law of the colony and state for one hundred and -eighty years.</p> - -<p class='c008'><span class='pageno' id='Page_8'>8</span>The general officers under the Patent were a president -and four assistants, a general recorder, a treasurer, and a general -sergeant. There was also a committee composed of six -representatives from each town.<a id='r17' /><a href='#f17' class='c009'><sup>[17]</sup></a> A general attorney and a solicitor -were added in 1650.<a id='r18' /><a href='#f18' class='c009'><sup>[18]</sup></a> Under the charter of 1663 the -president was replaced by a governor and deputy governor, the -number of assistants was increased to ten, and, instead of the -committee of six from each town, provision was made for six deputies -from Newport, four each from Providence, Portsmouth, and -Warwick, and two each from all other towns that might come into -existence. The other general officers remained the same as -before. Under both governments the magistrates (president, or -governor and deputy governor, and assistants) performed judicial -functions.<a id='r19' /><a href='#f19' class='c009'><sup>[19]</sup></a></p> - -<p class='c008'>Public service was considered as a duty the fulfilment -of which was enforced by law<a id='r20' /><a href='#f20' class='c009'><sup>[20]</sup></a> while payment, except where the -method of fees was available, was either not given at all or was -but daily wages for the time actually employed in the service. -Payment for service in the general assembly or the court of -trials did not exceed three shillings a day, with a much heavier -fine for non-attendance.<a id='r21' /><a href='#f21' class='c009'><sup>[21]</sup></a> In addition to this a law of 1679 -provided that diet and lodging should be furnished those in attendance, -the expense to be met out of the fines and forfeitures -<span class='pageno' id='Page_9'>9</span>coming into the general treasury.</p> - -<p class='c008'>The services of the recorder, sergeant, and general attorney -were compensated by fees, though the first two seem also to -have had daily wages for their time employed, and their payment -was among the chief sources of expense at this early period.<a id='r22' /><a href='#f22' class='c009'><sup>[22]</sup></a> -The general treasurer enjoyed a percentage, sometimes as high -as ten per cent, on the amount of his transactions.<a id='r23' /><a href='#f23' class='c009'><sup>[23]</sup></a></p> - -<p class='c008'>The care of the highways and the poor was given over to -the towns.<a id='r24' /><a href='#f24' class='c009'><sup>[24]</sup></a> It is evident that the expenses of such a government -could not have been great.</p> - -<p class='c008'>So small were the financial operations during the earlier -years that the general treasurer "returned his accompte -into the courte for the year 1649, that he (had) received nothing -as Treasurer and therefore have nothing in his hande,"<a id='r25' /><a href='#f25' class='c009'><sup>[25]</sup></a> -and Gregory Dexter, town clerk of Providence, could write to Sir -Henry Vane "Sir we have not known what an excise means. We -have almost forgotten what tythes are; yea, or taxes, either to -church or commonweale."<a id='r26' /><a href='#f26' class='c009'><sup>[26]</sup></a>. In fact for many years fines and -forfeitures seem to have been the chief reliance for defraying -ordinary general expenses and they continued to form a principal -element of the receipts until the end of the century.<a id='r27' /><a href='#f27' class='c009'><sup>[27]</sup></a>. -Taxation however could not be entirely avoided. It was necessary -to place the colony in a position capable of defence and -<span class='pageno' id='Page_10'>10</span>in 1650 each town was ordered to have in its magazine a certain -quantity of arms and ammunition, the amount assigned to each -town to be equally laid upon the inhabitants of the council -thereof "according to each man's strength and estate."<a id='r28' /><a href='#f28' class='c009'><sup>[28]</sup></a> Taxes -were also levied to pay for powder and shot sent, over from England.<a id='r29' /><a href='#f29' class='c009'><sup>[29]</sup></a> -Prisons were necessary and in 1655 the towns were ordered -to build two prisons, two cages, and two pairs of stocks, -one of each on the mainland and one on the island at a total -cost of £135.<a id='r30' /><a href='#f30' class='c009'><sup>[30]</sup></a> Later court houses and a state house were required, -but on the whole taxation to meet ordinary expenses remained -almost ludicrously small until long after Rhode Island -had become a state. The exercise of the taxing power was reserved -for special occasions. The most important of these was -war; next came the support of an agent in England. Wars which -required the employment of a paid soldiery did not begin until -the end of the Seventeenth century; agents in England to look -after colonial interests were a necessity from the very beginning -of the colonies and lasted until the colonies became -states. Particularly was this the case in Rhode Island, small -in population and territory, its jurisdiction attacked on every -side by the claims of more powerful neighbors,<a id='r31' /><a href='#f31' class='c009'><sup>[31]</sup></a> with a charter -containing grants of such unusual freedom that it was a constant -target for those opposed to colonial self-government. -<span class='pageno' id='Page_11'>11</span>One of the acts of the first general assembly under the Patent -in 1647 was to assess upon the towns a tax of £100 to pay Roger -Williams for his exertions in procuring that document more than -three years before.<a id='r32' /><a href='#f32' class='c009'><sup>[32]</sup></a> Williams in company with John Clarke again -went to England to secure the repeal of Coddington's commission. -The former returned on the accomplishment of his -mission but Clarke remained and cared for the interests of the -colony, and it was in connection with his efforts to secure the -charter of 1663 that taxation on any considerable scale began. -The following table will show the taxes levied from 1662 to the -fall of the Andros government in the spring of 1689. Those -taxes marked with a star were levied under the Andros régime.</p> - -<table class='table1' summary=''> - <tr> - <th class='c012'><span class='under'>Date of Ass'm'nt.</span></th> - <th class='c012'><span class='under'>Amount.</span></th> - <th class='c012'><span class='under'>Purpose.</span></th> - <th class='c013'><span class='under'>Payment may be made in.</span></th> - </tr> - <tr> - <td class='c005'><a id='r33' /><a href='#f33' class='c009'><sup>[33]</sup></a>June 1662</td> - <td class='c005'>£288 "in silver pay"</td> - <td class='c005'>Agent.</td> - <td class='c014'>"beefe, porke pease, and wheat, at such prices as it then goeth to the merchants as moneye pay;"</td> - </tr> - <tr> - <td class='c005'><a id='r34' /><a href='#f34' class='c009'><sup>[34]</sup></a>Oct. 1662</td> - <td class='c005'>£106</td> - <td class='c005'>Agent.</td> - <td class='c014'>"goods" to be priced by men chosen for the purpose.</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_12'>12</span>Oct. 1663.</td> - <td class='c005'>£100 "in current bills."</td> - <td class='c005'>Agent</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'><a id='r35' /><a href='#f35' class='c009'><sup>[35]</sup></a>Oct. 1664.</td> - <td class='c005'>£600</td> - <td class='c005'>Agent and others to whom the colony is indebted;</td> - <td class='c014'>wheat, peas, pork, horses, cattle, or any sort of provisions "according to the usual rate that it doth pass at amongst us".</td> - </tr> - <tr> - <td class='c005'><a id='r36' /><a href='#f36' class='c009'><sup>[36]</sup></a>June, 1670.</td> - <td class='c005'>£300 "in pay currant of this Collony"</td> - <td class='c005'>Agent. Seems to have been diverted to general purposes.</td> - <td class='c014'>pork, peas, wheat, Indian corn, oats, wool, butter or such other pay as the General treasurer may accept.</td> - </tr> - <tr> - <td class='c005'><a id='r37' /><a href='#f37' class='c009'><sup>[37]</sup></a>Oct. 1673.</td> - <td class='c005'>A farthing in the pound.</td> - <td class='c005'>"payment of the collonys now knowne debts."</td> - <td class='c014'>See general tax law p.</td> - </tr> - <tr> - <td class='c005'><a id='r38' /><a href='#f38' class='c009'><sup>[38]</sup></a>Nov. 1678.</td> - <td class='c005'>£300 sterling.</td> - <td class='c005'>paying the colony's debts.</td> - <td class='c014'>money, pork, beef, peas, Indian corn, barley, barley malt, sheeps' wool or butter at stated prices.</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_13'>13</span><a id='r39' /><a href='#f39' class='c009'><sup>[39]</sup></a>July, 1679</td> - <td class='c005'>£60 sterling.</td> - <td class='c005'>to repay disbursements in England on the colony's account.</td> - <td class='c014'>money or pay equivalent.</td> - </tr> - <tr> - <td class='c005'><a id='r40' /><a href='#f40' class='c009'><sup>[40]</sup></a>May, 1680.</td> - <td class='c005'>£100</td> - <td class='c005'>payment of the colony's debts and supplying the treasury.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'><a id='r41' /><a href='#f41' class='c009'><sup>[41]</sup></a>Oct. 1684.</td> - <td class='c005'>£160 "in or as New England money."</td> - <td class='c005'>to discharge colony's debts.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>x<a id='r42' /><a href='#f42' class='c009'><sup>[42]</sup></a>Jan. 1686-7.</td> - <td class='c005'>A penny in the pound; poll tax 1s., 8d.</td> - <td class='c005'>general expenses of the Andros government.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>x Aug. 1687.</td> - <td class='c005'>A penny in the pound; poll tax 1s. 8d.</td> - <td class='c005'>General expenses of the Andros government.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>x Dec. 1687.</td> - <td class='c005'>£160.</td> - <td class='c005'>Building two court houses, repairing the prison and paying the debts of the province.</td> - <td class='c014'>money, wool, butter, Indian corn, rye or pork at stated prices.</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_14'>14</span>x March, 1687-8.</td> - <td class='c005'>£53-6s. 8d.</td> - <td class='c005'>Bounties on wolves.</td> - <td class='c014'>same as last.</td> - </tr> - <tr> - <td class='c005'>x <a id='r43' /><a href='#f43' class='c009'><sup>[43]</sup></a>Aug. 1688.</td> - <td class='c005'>A penny in the pound; poll tax 1s. 8d.</td> - <td class='c005'>general expenses of the Andros government.</td> - <td class='c014'> </td> - </tr> -</table> - -<p class='c008'>The requirements of the militia service, which at this -time supplied the whole military power of the colony, should also -be taken into consideration. Militia systems had been established -in the towns before their union under one government. -The law of the island towns appointed eight training days a -year for each town with two general musters. A fine of five -shillings was imposed for non-appearance, and all men remaining -on the island for twenty days were liable to the service.<a id='r44' /><a href='#f44' class='c009'><sup>[44]</sup></a> -The first assembly under the Patent enacted substantially this -same law for the whole colony<a id='r45' /><a href='#f45' class='c009'><sup>[45]</sup></a> and it remained essentially -unchanged throughout the period of which we are treating. The -limits of age were fixed at sixteen and sixty years. The only -exemption from service were on account of "age, monage, sickness, -lameness, or publique barringe of office at that time -<span class='pageno' id='Page_15'>15</span>in the commonwealth."<a id='r46' /><a href='#f46' class='c009'><sup>[46]</sup></a> In 1665, the number of training -days was reduced to six and the fine for non-attendance was -gradually lowered to two shillings. Those who were able seem -to have been required to provide themselves with arms and ammunition, -but in case of inability they might be furnished by the -town council by means of rates or from the proceeds of military -fines.<a id='r47' /><a href='#f47' class='c009'><sup>[47]</sup></a> The military requirement acted to a certain extent -as a poll tax, but the relations of the colony with the surrounding -Indians was for the most part friendly; the need of strict -military discipline does not seem to have been felt and various -references in the laws themselves tend to show that military -regulations were not strictly observed unless under the influence -of some pressing emergency when special laws requiring -their enforcement were passed; so that the military system seems -in general to have been but little of a burden.</p> - -<p class='c008'>It is evident that on the whole taxation daring this -period was light. The nominal amount of taxes of all kinds -levied between 1647 and 1689 was not much over £3600 or about -£84 a year. Nearly £1100 of this amount was levied between -June 1662 and October 1664 to meet the expenses of procuring -the charter. It was levied for the most part in "current pay" -and the sterling value, probably, did not exceed £600. The collection -also was extended over several years. Such taxation appears -<span class='pageno' id='Page_16'>16</span>to us extremely light and even though we make, as is necessary, -a large allowance for the difference in economic conditions -then and now, the burden does not appear excessive,<a id='r48' /><a href='#f48' class='c009'><sup>[48]</sup></a> while, -if we look at the remaining years, taxation is almost insignificant;<a id='r49' /><a href='#f49' class='c009'><sup>[49]</sup></a> -it amounted on the average to but a few cents per capita -each year. In fact it was altogether too light to meet expenses. -The colony seems always to have been in debt. In -September 1673 the debts due from the treasury exceeded the -debts due to it by £71 9s. 2d.<a id='r50' /><a href='#f50' class='c009'><sup>[50]</sup></a> Five years later the colony -was indebted for £437 3s. 10d.<a id='r51' /><a href='#f51' class='c009'><sup>[51]</sup></a> In 1684 the Assembly affirm -that the existence of the government is endangered for the want -of funds in the treasury.<a id='r52' /><a href='#f52' class='c009'><sup>[52]</sup></a> In several instances money to meet -public expenses was raised by contribution. In other cases -the necessary amounts were advanced by individuals, to be repaid -when the money should come into the treasury.<a id='r53' /><a href='#f53' class='c009'><sup>[53]</sup></a> Though, judged -by amount, taxation at this period was unimportant, yet it is -here that we find the beginnings of a system which in theory at -least endures at the present time. We turn therefore to a -consideration of <span class='under'>the law and administration of taxation</span>.</p> - -<p class='c008'>Neither in the Patent nor in the Charter is there any -specific grant of the power to tax;<a id='r54' /><a href='#f54' class='c009'><sup>[54]</sup></a> it seems to have been regarded -as implied in the grant of government, and was always -exercised by the highest legislative authority, under the Patent -<span class='pageno' id='Page_17'>17</span>at first by the body of freemen assembled in general court, -and later by the court of commissioners, under the charter by -the general assembly consisting of the deputies and magistrates, -at first sitting as one body and later as two distinct houses.<a id='r55' /><a href='#f55' class='c009'><sup>[55]</sup></a> -The legislature apportioned the tax among the separate towns -and required each town to collect and pay into the colony treasury -its quota by the time specified in the act ordering the -tax, the towns employing their own administrative machinery for -the purpose.<a id='r56' /><a href='#f56' class='c009'><sup>[56]</sup></a> Perhaps the system is best summed up in a law -passed in 1655. "It is ordered, that ye raisinge of Generall -Taxes shall be ordered by ye Generall Court of Commissioners, as -they shall see cause from time to time as to ye sumes, and how -they shall be proportioned on each Towne; as alsoe, who in each -Towne shall have power to make ye rates, and who are to give -forth warrants for ye gatheringe of them; as alsoe in case of -any refusinge to pay, to order assistance to him or them that -are authorized to give warrants, or to gather ye rates as need -shall require."<a id='r57' /><a href='#f57' class='c009'><sup>[57]</sup></a> In the case of the tax levied for the payment -of Roger Williams it was ordered in 1650 "that the councill of -ech Towne be enjoyned forthwith to proportion Mr. Williams that -debt and other summes apoynted thereto, according to every mans -strength and state;"<a id='r58' /><a href='#f58' class='c009'><sup>[58]</sup></a> and for a while the town council seems to -have acted as assessors. Just when the duty of assessment -<span class='pageno' id='Page_18'>18</span>began to be assigned to separate officers we do not know, probably -very early.<a id='r59' /><a href='#f59' class='c009'><sup>[59]</sup></a> Collectors did not come until well into the -next century, their functions being exercised by the town constable -or sergeant.<a id='r60' /><a href='#f60' class='c009'><sup>[60]</sup></a> During these early years custom rather -than law seems to have been the regulating power, and it doubtless -left much to be desired. An attempt to remedy these shortcomings -was made in 1673 when what may fairly be called the -first tax law was passed.<a id='r61' /><a href='#f61' class='c009'><sup>[61]</sup></a> It throws much light on existing -conditions. The preamble recites "the great dissatisfaction -and irregularity that hath been by makeinge rates or raising a -common stock for public Charges in the Collony in general or -for any perticuler towne, and the great faileableness to accomplish -it, and great delaies in performance," and affirms that -public charges "should be born according to equity in estate -strength."<a id='r62' /><a href='#f62' class='c009'><sup>[62]</sup></a> The law then provides that where a rate is -levied by the colony or a town every one shall "make a true -valluation of theire estate and strength, every thinge that -is any estate to them be vallued, which they are not rated for -to another place; and when for a pertickular towne rate, what -they are not rated to another towne." Each person is to pay -"to the Treasury to whome it doth belong" a certain amount upon -the pound of valuation as the assembly may order. Payment may -be made in "anything that is rateable, and it shall not be refused -<span class='pageno' id='Page_19'>19</span>at the price as by two indifferent men vallued."<a id='r63' /><a href='#f63' class='c009'><sup>[63]</sup></a> If any -do not rate themselves "the Generall Assembly may appoint men -to gess at their estate, and rate them as they should have done -themselves, and according to double the proportion for forbearance."<a id='r64' /><a href='#f64' class='c009'><sup>[64]</sup></a> -"If the Assembly judge any have undervallued their -estates, such shall be required to give in to the Treasurer a -true forme of an inventory of all their estate and strength in -pertickular, and give in writeinge what proportion of estate and -strength in pertickular he guesseth tenn of his neighbours, nameinge -them tn pertickular, hath in estate and strength to his -estate and strength." If they do not comply they are to be -rated as those who have not rated themselves at all; "or if it -be proved that there is more due from any than they have rated -themselves, they are to pay double as much therefor (and for -the forbearance), as for it they should have rated themselves." -These latter provisions of the law clearly show the fact which -would render it possible to successfully carry our such a system -at that time. Each man could know the property of his neighbor -almost as well as his own property and it was not for his interest -to bear any burden which should properly fall upon another.</p> - -<p class='c008'>As a matter of fact taxes were seldom levied at so much -on the pound,<a id='r65' /><a href='#f65' class='c009'><sup>[65]</sup></a> but a definite amount was ordered, to be apportioned -<span class='pageno' id='Page_20'>20</span>among the rate payers. This law provides for assessors -only in case individuals neglect to rate themselves, and makes -no mention of collectors. The custom, however as has been said -was for the towns to appoint assessors whenever a tax was to be -levied and to entrust its collection to the constables or sergeants. -There were however many exceptions.</p> - -<p class='c008'>The central government was comparatively weak. Towns very often -paid no attention to the orders of the assembly and it became -necessary to resort to special means to assess and collect the -tax. Town machinery was overridden. The magistrates were -empowered to call town meetings to assess the rate<a id='r66' /><a href='#f66' class='c009'><sup>[66]</sup></a> or the assembly -appointed a committee for the purpose. The general or -colony sergeant was required to collect the tax after the assessment -had been made.<a id='r67' /><a href='#f67' class='c009'><sup>[67]</sup></a> The troubles in connection with the -collection of rates seem to have culminated in the spring of -1672, when what is known as the "sedition act" was passed.<a id='r68' /><a href='#f68' class='c009'><sup>[68]</sup></a> -This act after reciting the dangers arising from the opposition -to the collection of rates provides that "if any person or persons -in any town or place within this jurisdiction, shall at -any time more especially in any town meeting or other publique -assembly of people, appear by word or act, in opposition to -such rates and impositions," made by the assembly or in opposition -to any act of the assembly, made in accordance with the -<span class='pageno' id='Page_21'>21</span>charter, such person shall be "proceeded against as for high -contempt and sedition," and on conviction shall suffer at the -discretion of the justices, "corporall punishment by whipping, -not exceeding thirty stripes, or imprisonment in the House of -Correction, not exceeding twelve months; or else a fine or mulct, -not exceeding twenty pounds." This act was passed in April. -In the following month the annual election occurred. Not a -single deputy was reelected, and the same was true of the governor -and six assistants.<a id='r69' /><a href='#f69' class='c009'><sup>[69]</sup></a> Political revolution was never more -complete. The new assembly repealed every act of its predecessor. -So strong was the reaction that in the following November -a limitation was placed upon the assembly's power of -taxation, by the provision "that noe tax nor rate from henceforth -shall be made, layd or levied on the inhabitants of this -Collony without the consent of the Deputys present pertaining -to the whole Collony, as there must be a major part of the Assistants -(by the Charter), nor any way bringe the Collony in -debt by any meanes." The assembly does not seem to have recovered -its former powers until 1679.<a id='r70' /><a href='#f70' class='c009'><sup>[70]</sup></a></p> - -<p class='c008'>With the establishment of the Andros government the assembly -disappeared. The right of taxation throughout his -whole jurisdiction belonged to Andros and his council; for local -purposes it seems to have been delegated to a court of nine -<span class='pageno' id='Page_22'>22</span>justices which succeeded to the powers of both the Assembly and -the Court of Trials.<a id='r71' /><a href='#f71' class='c009'><sup>[71]</sup></a> So much an examination of legislative -enactments shows us. We are fortunately enabled to fill out -the picture to some extent from other sources. In Jan. 1678-9 -the freemen of Providence took action in regard to their quota -of the colony tax assessed in the preceding October. A committee -of four was chosen "to draw aside a Little space of time, -to consider togather of the suitablist prices, Which is meet to -be sett on (ya Esteemed) Rateable Estate of ye Inhabitants of -this Towne, x x x for to be a helpe & preparation to ye Lieviers." -The rates of valuation agreed upon were as follows:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>"Meaddow Land: One acar Improved, to be Vallued at</td> - <td class='c014'>04-00-00</td> - </tr> - <tr> - <td class='c005'>planting Land: One Acar Improved to be Vallued at</td> - <td class='c014'>03-00-00</td> - </tr> - <tr> - <td class='c005'>Vakant Land; & unimproved: £ Acar to be Vallued at</td> - <td class='c014'>00-03-00</td> - </tr> - <tr> - <td class='c005'>An ox</td> - <td class='c014'>04-00-00</td> - </tr> - <tr> - <td class='c005'>4 or five yeare old steers</td> - <td class='c014'>03-10-00</td> - </tr> - <tr> - <td class='c005'>Cowes & three yeare old Cattle, To be Vallued at</td> - <td class='c014'>03-00-00</td> - </tr> - <tr> - <td class='c005'>two yeare old Cattle, To be Vallued at</td> - <td class='c014'>01-15-00</td> - </tr> - <tr> - <td class='c005'>Yearleings-Cattle--Each of whom--To be at</td> - <td class='c014'>01-00-00</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_23'>23</span>three yeares old Horses, & horse kind--To be Vallued at</td> - <td class='c014'>02-00-00</td> - </tr> - <tr> - <td class='c005'>two yeare old horse, & horse kinde To be Vallued at</td> - <td class='c014'>01-10-00</td> - </tr> - <tr> - <td class='c005'>hoggs, or swine, Each of them above a yeare old</td> - <td class='c014'>00-15-00</td> - </tr> - <tr> - <td class='c005'>sheepe--above a yeare old--To be Vallued at</td> - <td class='c014'>00-04-00"</td> - </tr> -</table> - -<p class='c008'>"Ye Rate-makers" however "are not soe strictly tyed x x to ye -Instructions of ye above sayd Committee, but yt they have a -Libberty to Vary therefrom, as in theire discrescesion shall -seeme meet Unto them, x x x they having the sayd Instructions -as a Line for some guide of theire Judgement therein." Five men -were then chosen to assess the rate.<a id='r72' /><a href='#f72' class='c009'><sup>[72]</sup></a> At the meeting of -the following March, it is ordered that notices be set up in -public places stating that the rate is to be levied and requiring -all inhabitants within fourteen days to bring in to the -rate makers an account of "The quantity of their Land & Meadows -Layd out to them, Improved & unimproved, As alsoe what Cattle -of any Sort they have, otherwise none can justly be offended, -if ye Raters only use what information they can get." When the -rate makers have made up their lists of what each man is to pay -they are to post them in public places and each tax payer is then -to bring to the treasurer, at his dwelling, the sum for which he is -<span class='pageno' id='Page_24'>24</span>rated. The assessors completed their lists in July. The town -clerk was ordered to prepare a copy of the list and deliver it -to the town constables who should collect the rate. If any -refused to pay application was to be made to a Justice of the -Peace who should grant a warrant of distraint against the property -of the defective person.</p> - -<p class='c008'>Among the manuscripts in the Rhode Island Historical -Societies Cabinet in Providence are preserved several hundred -of the lists of rateable estates returned to the assessors by -individuals during the period of which we are now treating.</p> - -<p class='c008'>The following is "The Account of ye Rateable Estate of -Jon. Whipple of providence:</p> - -<div class='lg-container-b'> - <div class='linegroup'> - <div class='group'> - <div class='line'>First Sixe Cowes, and one heifer; not 3 yeares old.</div> - <div class='line'>Secondly 2 Oxen</div> - <div class='line'>3dly 3 Steeres of 3 yeares old</div> - <div class='line'>4ly one heifer; 2 yeares old</div> - <div class='line'>5ly 3 of one yeares old, one a steere; ye 2 heifers</div> - <div class='line'>6ly 3 horses</div> - <div class='line'>7ly one mare and colt, beside 3 more if not stolen or alive or made bobtailes</div> - <div class='line'>8ly one house lott within Fence</div> - <div class='line'>9ly 2 shaires in ye Great meadown where I mowe 4 lods of hay</div> - <div class='line'><span class='pageno' id='Page_25'>25</span>10ly 4 Swine</div> - <div class='line'>11ly one yeare old horse colts"</div> - </div> - </div> -</div> - -<p class='c008'>John Whipple seems to have been blessed with more than -the average amount of wealth in personal estate, but this list -as do all the others clearly shows the character of the property -which existed at the time.<a id='r73' /><a href='#f73' class='c009'><sup>[73]</sup></a> But little if any property -was owned beyond the limits of the town. Everything was tangible -and could be concealed neither from the neighbors nor the -assessors. It was not difficult to fix on a standard of valuation -which should apply uniformly and fairly to all property -owners. The method of taxation adopted was clearly the most -suitable, indeed the only one suitable at all, for a community of -farmers, where land was abundant, and where trade had not developed -but each family produced for its own consumption.</p> - -<div class='chapter'> - <h2 class='c004'>Taxation 1689-1710.</h2> -</div> - -<p class='c007'>With the restoration of the government in 1690, after -the fall of Andros, Rhode Island enters upon a new period of -her history, a period marked within by a stronger central authority -and a more settled and orderly government.<a id='r74' /><a href='#f74' class='c009'><sup>[74]</sup></a></p> - -<p class='c008'>In 1695, the governor was granted a salary of -<span class='pageno' id='Page_26'>26</span>£10 a year, the deputy governor £6 and the assistants £4 each. -All these officers had previously been exempted from taxation.<a id='r75' /><a href='#f75' class='c009'><sup>[75]</sup></a> -Without the period was one of successive wars against the -French and Spaniards, wars which required the support of a paid -soldiery and, for a colony situated as was Rhode Island with -her great extend of sea coast, the maintenance of strong defences -against hostile ships. The charter was also endangered by -the attacks of the Narragansett proprietors, and later of Bellemont -and Dudley, and this required considerable expenditures to -meet the expenses of the agent in England. The taxes and the -purposes for which they were levied during the remainder of the -period of which we are now treating can be seen in the following -table.</p> - -<table class='table1' summary=''> - <tr> - <th class='c012'><span class='under'>Date of Ass'm'nt.</span></th> - <th class='c012'><span class='under'>Amount.</span></th> - <th class='c012'><span class='under'>Purpose.</span></th> - <th class='c013'><span class='under'>Payment may be made in</span></th> - </tr> - <tr> - <td class='c005'><a id='r76' /><a href='#f76' class='c009'><sup>[76]</sup></a>May 1690</td> - <td class='c005'>£300</td> - <td class='c005'>"for the support of their Majesties' interest against the French and Indian enemies."</td> - <td class='c014'>wool, butter, Indian corn, rye and pork.</td> - </tr> - <tr> - <td class='c005'>July 1695</td> - <td class='c005'>2d. in the pound.</td> - <td class='c005'> </td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_27'>27</span>Oct. 1695</td> - <td class='c005'>1d. in the pound.</td> - <td class='c005'>Agent, and, if surplus, to pay the colony's debts.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>May 1696<br />July 1696</td> - <td class='c005'>2d. in the pound.</td> - <td class='c005'> </td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Aug. 1698</td> - <td class='c005'>£800</td> - <td class='c005'>"pay the Colony's debts, and putting monies in bank, for sending an agent for England."</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Oct. 1699</td> - <td class='c005'>£600</td> - <td class='c005'>"for sending agent for England"</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>March 1700/1</td> - <td class='c005'>£400 "current money of this Colony"</td> - <td class='c005'>"for paying the Collony's debts and defraying of the publick Charge."</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>March 1701/2</td> - <td class='c005'>£200 "in money"</td> - <td class='c005'>"for the use and benefit" of the colony according to the direction of the governor and council.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_28'>28</span>May 1702</td> - <td class='c005'>£300 "in money or good pay equivalent."</td> - <td class='c005'>Same as last.</td> - <td class='c014'>Money, indian corn, oats, barley, rye.</td> - </tr> - <tr> - <td class='c005'>Feb. 1702/3</td> - <td class='c005'>£500</td> - <td class='c005'>£200 for fort £150 for jail £150 for debts</td> - <td class='c014'>money, indian corn, barley, wheat, rye, oats, wool.</td> - </tr> - <tr> - <td class='c005'>Jan. 1703/4</td> - <td class='c005'>£500</td> - <td class='c005'>"for the support of the government."</td> - <td class='c014'>"money or pay equivalent, according to the Collony's acts heretofore made."</td> - </tr> - <tr> - <td class='c005'>May 1704</td> - <td class='c005'>£700 in "money or pay equivalent."</td> - <td class='c005'> </td> - <td class='c014'>money, wool, Indian corn, barley, oats, rice, wheat.</td> - </tr> - <tr> - <td class='c005'>Feb. 1704/5</td> - <td class='c005'>£500 in "current money of New England in pay in like species as the last £700 rate."</td> - <td class='c005'>"for defraying the Collony's debts."</td> - <td class='c014'>See "Amount."</td> - </tr> - <tr> - <td class='c005'>June 1705</td> - <td class='c005'>£500, same as last</td> - <td class='c005'>Same as last</td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'>Aug. 1705</td> - <td class='c005'>£1000, same as last</td> - <td class='c005'>£300 for agent; remainder not specified.</td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_29'>29</span>May 1706</td> - <td class='c005'>£700</td> - <td class='c005'>£400 for fort £100 for magazine, £200 for debts.</td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'>July 1706</td> - <td class='c005'>£300</td> - <td class='c005'> </td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'>Feb. 1706/7</td> - <td class='c005'>£500</td> - <td class='c005'>£400 for the expenses of a cruise, £100 for debts.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>May 1707</td> - <td class='c005'>£1500</td> - <td class='c005'> </td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Feb. 1707/8</td> - <td class='c005'>£500</td> - <td class='c005'> </td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Aug. 1708</td> - <td class='c005'>£800 "in money, or specie answerable at the usual rates."</td> - <td class='c005'>£100 for colony house, £100 for agent, remainder for debts and general expenses.</td> - <td class='c014'>Indian corn, barley, rye, oats, wool, wheat.</td> - </tr> - <tr> - <td class='c005'>March 1708/9</td> - <td class='c005'>£500 Same as last.</td> - <td class='c005'> </td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'>May 1709</td> - <td class='c005'>£1000, same as last.</td> - <td class='c005'> </td> - <td class='c014'>Same as last.</td> - </tr> - <tr> - <td class='c005'>Aug. 1709</td> - <td class='c005'>£1000</td> - <td class='c005'>for debts.</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_30'>30</span>Feb. 1709/10</td> - <td class='c005'>£1200</td> - <td class='c005'> </td> - <td class='c014'>same as last.</td> - </tr> -</table> - -<p class='c008'>There were two wars against the French during this -period; "King William's War" from 1689-1697, and "Queen Anne's -War" from 1702-1713. In the first Rhode Island took little -part. She sent no men to aid the other colonies but confined -herself to strengthening her own defences and repelling the -French privateers which occasionally appeared in her waters, -particularly off Block Island. The same is true of the early -years of the Second War, although in this case the danger was -greater and really considerable amounts were expended in putting -the colony in a condition of defence, especially in strengthening -and supplying the fort at Newport. A regular garrison -was maintained at Block Island. The colony took part in the -expedition against Port Royal in 1707, and in 1709 sent to Boston -and maintained for five months two hundred men to assist in -the proposed expedition against Canada which did not take place. -The useless expenditure necessitated by this failure fell heavily -on the colony and when, in the following year, one hundred -and fifty-five men were sent to take part in the expedition -against Port Royal bills of credit were issued to meet the expense.</p> - -<p class='c008'><span class='pageno' id='Page_31'>31</span>During the earlier years expenses did not increase much -and seem to have been principally for the completion of the -colony house, begun under Andros, and for the expedition to repel -the French from Block Island.<a id='r77' /><a href='#f77' class='c009'><sup>[77]</sup></a> Beginning with 1695 there is a -change. The payment of public officers becomes a considerable -charge. The expenses of the Agent increase. Then comes the -war expenditure, at first the maintenance of the fort and the -Block Island garrison and then the expeditions against Canada.<a id='r78' /><a href='#f78' class='c009'><sup>[78]</sup></a></p> - -<p class='c008'>The receipts are now almost entirely from taxes, other -sources having become comparatively insignificant with the increasing -revenue. The burden of taxation showed a constant -tendency to increase. The average annual tax from July 1695 -to February 1709-10 was about £1000, from August 1698 to the -same date over £1200, from January 1703-4 nearly £1900, from May -1706 £2300, from February 1707-8 £2500, and during the last -year £3700 was raised. A census of the colony in December -1708 showed a total population of 7181 of whom 482 were servants, -black and white.<a id='r79' /><a href='#f79' class='c009'><sup>[79]</sup></a> This would show a great increase in -the per capita taxation over the earlier period. During the -last year the per capita rate was over half a pound. The taxes -collected during this single year amounted to as much or -more than all the taxes collected during the first forty years -of the colonial government. There is no doubt that the burden -<span class='pageno' id='Page_32'>32</span>was a heavy one and, following the example of others, the colony -sought relief in issues of paper money. With the adoption -of this new source of revenue colonial taxation practically -ceased and was revived only under the pressure of another and -greater war thirty-five years later.</p> - -<div class='chapter'> - <h2 class='c004'>The law and administration.</h2> -</div> - -<p class='c007'>With higher taxes the necessity of a system of taxation -just and at the same time capable of strict enforcement, was -more strongly felt. We consequently find from the very beginning -of the period a great increase of legislation on the subject, -so that by January 1703-4 there was placed on the statute -book a body of law which contains the substance of our law today, -and to which little was added, until, within recent years, -the rapidly growing complexity of our industrial life has necessitated<a id='r80' /><a href='#f80' class='c009'><sup>[80]</sup></a> -more careful and detailed enactments.</p> - -<p class='c008'>In the case of the very first tax after the Restoration -Warwick complained of overrating, and the Assembly finding "that -the manner of rating of towns by guess is no suitable nor certain -rule, but may prove very prejudicial; x x determine that -for the future, all rates that shall be made in the Collony, -shall be made according to so much on the pound as the estates -of persons are valued at."<a id='r81' /><a href='#f81' class='c009'><sup>[81]</sup></a></p> - -<p class='c008'><span class='pageno' id='Page_33'>33</span>The three succeeding taxes were, in accordance with the -resolution of 1690, percentage taxes and in connection with -them we find much interesting legislation. A committee appointed -in 1695 to draw up a plan of assessment reported as follows, -"We therefore propose this way be for the rateing all lands and -meadows and merchants, tradesmen and housings in this Collony; -that every town shall yearly choose two or three able and honest -men, to take the view of each of their inhabitants of their -lands and meadows; and so to judge of the yearly profit at -their wisdom and discretion; and so also of merchants and tradesmen; -and to make this part of the rate according to the yearly -profit; or as they, when they shall have had a more narrow inspection -into the lands and meadows, shall see cause to set by -the acre." The report was ordered to stand as an act by the -assembly.<a id='r82' /><a href='#f82' class='c009'><sup>[82]</sup></a> Persons who did not bring in an account of their -estate were to be rated at the discretion of the assessors. -In this assessment according to profit, particularly of tradesmen -and merchants, we clearly see the influence of the commerce -of the colony, which was just at this time beginning to develop.<a id='r83' /><a href='#f83' class='c009'><sup>[83]</sup></a> -Here too we see the first idea of assessors annually elected.<a id='r84' /><a href='#f84' class='c009'><sup>[84]</sup></a> -The penny in the pound rate of this year was levied in accordance -with the same act, as was also the two pence rate of 1696. -In 1698 percentage taxation was abandoned, not to be again revived, -<span class='pageno' id='Page_34'>34</span>and a return was made to the former custom of assessing -a specified sum and apportioning it among the towns. An attempt -however was made in the adoption of the most detailed law -with which we have yet met, to avoid injustice in the assessment. -In each town the assistants or two justices were to appoint -two men to take account of rateable estate and of males -between sixteen and sixty years of age, a return to be made to -the assistants or justices, who were to call a town meeting to -choose "three well qualified men" to assess each person's estate, -in accordance with the account returned and the act of -1695, so as to raise the required sum. All male persons between -sixteen and sixty years of age were required to pay a -poll tax of one shilling,<a id='r85' /><a href='#f85' class='c009'><sup>[85]</sup></a> Indians, negroes and impotent persons -excepted, unless they were freemen or had set up a trade or -calling in the colony.<a id='r86' /><a href='#f86' class='c009'><sup>[86]</sup></a> Any person who should conceal any part -of his estate from those appointed to take account was to forfeit -one fourth of the amount concealed. Finally an account -of the rateable estates was to be brought into the assembly, in -order that if any town had been overproportioned the error might -be rectified.<a id='r87' /><a href='#f87' class='c009'><sup>[87]</sup></a> Though this act was not a general law it seems -in its administrative features at least with some slight modifications<a id='r88' /><a href='#f88' class='c009'><sup>[88]</sup></a> -to have been the basis of the tax system until January -1703-4 when was passed the act which as we have said, is -<span class='pageno' id='Page_35'>35</span>the foundation of the present law, so far as its administrative -features are concerned. Its provisions were as follows: -Each town on its annual election day was to make choice of -"three able, knowing men x x x for Assessors, or Rate-makers, to -stand for the year ensuing, who shall be engaged as all other -town officers; they, or the major part of them, in each town so -chosen, to make and proportion all town rates, and likewise -each town's part of all Collony rates". Collection was to be -made by the town constables who in case of neglect were to be -responsible for the sums entrusted to them for collection.<a id='r89' /><a href='#f89' class='c009'><sup>[89]</sup></a> -The act was amended from time to time as occasion required. -In May 1704 the provision was introduced requiring the rate -makers before assessing a tax to give ten days notice to each -person to bring in an account of his rateable estate, anyone -failing to do so to have no redress for overrating.</p> - -<p class='c008'>The rate makers were also empowered to administer an -oath to all offering an account of their estates.<a id='r90' /><a href='#f90' class='c009'><sup>[90]</sup></a></p> - -<p class='c008'>The system of percentage taxation having been abandoned -by the assembly that body endeavored to obtain a satisfactory -basis for the apportionment of taxes among the towns by ordering -from time to time that each town should send into the assembly -an exact estimate of its rateable estate. I have been -able to find no trace of these early valuations.<a id='r91' /><a href='#f91' class='c009'><sup>[91]</sup></a></p> - -<p class='c008'><span class='pageno' id='Page_36'>36</span>Looking at the period after 1695, there is a plainly -marked progress both in legislation and administration. Before -1695, no well defined system of taxation had been established -by general law, but it was customary for each act assessing a -tax, or the amendments to it, to contain the rules for assessment -and collection. A practically uniform system doubtless -prevailed by custom, but it was not embodied in the law. After -1695, we meet with general laws upon the subject of taxation -which gradually result in a recognized legal system. When a -tax is ordered reference for the method of assessment and collection -is generally made either to some former tax or to a general -law, the latter being always the case after 1703-4.</p> - -<p class='c008'>The same progress is evident in the administration of -the law. During the first few years great difficulties were -often experienced, as in the earlier period, and it was frequently -found necessary to override town machinery and place -the appointment of the assessors and collectors of the tax in -the hands of the officers of the central government.<a id='r92' /><a href='#f92' class='c009'><sup>[92]</sup></a> As -that government became more firmly established, however, the towns -yielded more willing obedience and during the later years of -which we are speaking the heavy taxes were collected with great -promptness by means of the ordinary administrative machinery. -The cost of assessment and collection at the time was great -<span class='pageno' id='Page_37'>37</span>amounting to seven or eight per cent. of the tax collected. -In addition to this there was frequently a loss resulting from -the payment of taxes in kind, either because the articles had -to be disposed of at price lower than that at which they had been -received or because of injury suffered while in the treasury.<a id='r93' /><a href='#f93' class='c009'><sup>[93]</sup></a></p> - -<div class='chapter'> - <h2 class='c004'>Miscellaneous Revenues.</h2> -</div> - -<p class='c007'>There still remain to be noticed one or two matters -which have not fallen within the foregoing survey.</p> - -<p class='c008'>The first has to do with legislation in regard to traders -who cane into Rhode Island from other colonies, sold their -goods and then returned remaining often but a short time. It -was claimed that these traders carried off much ready money and -produce to the detriment of the colony, at the same time escaping -the burdens which fell upon the home trader. A law of -1698 levied a tax of five shillings on every ten pounds value -of goods sold at retail by any trader who was not admitted an -inhabitant of the colony. The tax on goods at wholesale was -twenty shillings on one hundred pounds. This provision seems -to have been aimed at foreign goods, as grain, provisions, and -the produce of neighboring plantations were excepted from its -operation.<a id='r94' /><a href='#f94' class='c009'><sup>[94]</sup></a> In 1700 the tax on retailers was raised to five -per cent.<a id='r95' /><a href='#f95' class='c009'><sup>[95]</sup></a> and in the following year all merchants remaining in -<span class='pageno' id='Page_38'>38</span>the colony for a month were made liable to all rates and duties -levied upon inhabitants.<a id='r96' /><a href='#f96' class='c009'><sup>[96]</sup></a></p> - -<p class='c008'>The second has to do with other sources of revenue, in -addition to those already mentioned, enjoyed by the colony, -more important for the principle which they exemplify than for -the revenue which they yielded. In 1707 an act was passed -provided for the survey of vacant lands in the Narragansett -country. These lands were sold to settlers and the proceeds -devoted to the Canada expedition.<a id='r97' /><a href='#f97' class='c009'><sup>[97]</sup></a></p> - -<p class='c008'>From the nature of the colony ferries had always been a -matter of great importance. The assembly had occasionally interfered -to regulate their management in the interest of the public, -and in 1699 adopted the policy of leasing the ferries for a -term of years on condition of an annual payment to be made into -the general treasury. The receipts were small but the principle -involved was an important one.<a id='r98' /><a href='#f98' class='c009'><sup>[98]</sup></a></p> - -<div class='chapter'> - <h2 class='c004'>Period of Paper Money, 1710-1751.</h2> -</div> - -<p class='c007'>The history of paper money in Rhode Island has already -been treated with considerable fullness.<a id='r99' /><a href='#f99' class='c009'><sup>[99]</sup></a> It does not strictly -fall within the scope of this monograph and will be treated -only so far as to give a clear idea of the financial policy of -the colony, an idea necessary to an understanding of the part -<span class='pageno' id='Page_39'>39</span>played by taxation.</p> - -<p class='c008'>According to the report on the state of the treasury in -1709; the year of the attempted expedition against Canada, notwithstanding -the heavy taxation, the colony found itself in -debt to the amount of £3830-15s.-4d. To cover this deficit -and meet the expenses of succeeding expeditions £13000 in -bills of credit were issued during the years 1710 and 1711. -These bills passed equal to silver at eight shillings per -ounce.<a id='r100' /><a href='#f100' class='c009'><sup>[100]</sup></a> By this means the colony succeeded in transferring the -balance to the right side of the account.</p> - -<p class='c008'>During the years of peace which followed the peace of -Utrecht annual expenses greatly diminished. Ordinary expenditure -was considerably under one thousand pounds, extraordinary -expenditure sometimes added as much again or even more to the -account.<a id='r101' /><a href='#f101' class='c009'><sup>[101]</sup></a> With the growth of population, political and economic -development,<a id='r102' /><a href='#f102' class='c009'><sup>[102]</sup></a> and the depreciation of the currency, these sums -gradually increased so that in 1731 a report made to the Board -of Trade estimates the ordinary expenditure at two thousand -pounds and the extraordinary at two thousand five hundred -pounds. By 1739, when the Spanish war began the total of -these two sums had increased to about six thousand pounds.</p> - -<p class='c008'>Notwithstanding the diminution of expenditure the colonists -at the close of the war in 1713 were loth to take up -<span class='pageno' id='Page_40'>40</span>again the burden or taxation and for the next forty years the -government supported itself almost entirely by means of bills -of credit. The usual method of procedure was this. Bills of -credit were issued and loaned at interest, for a term of years, -to landholders on mortgage security to double the amount of -the bills. These loans were termed "Banks." The following -table shows the Banks issued before the Revolution, the number -of years for which they were loaned, the rate of interest -received and the value of the bills at the time of issue.</p> - -<table class='table1' summary=''> - <tr> - <th class='c012'><span class='under'>No. of Bank.</span></th> - <th class='c012'><span class='under'>Date.</span></th> - <th class='c012'><span class='under'>Amount.</span></th> - <th class='c012'><span class='under'>Years loaned.</span></th> - <th class='c012'><span class='under'>Rate of Interest.</span></th> - <th class='c013'><span class='under'>Value of silver in bills.</span></th> - </tr> - <tr> - <td class='c005'>I</td> - <td class='c005'>1715</td> - <td class='c015'>£40,000</td> - <td class='c015'>13</td> - <td class='c015'>5</td> - <td class='c014'>12s. per ounce.</td> - </tr> - <tr> - <td class='c005'>II</td> - <td class='c005'>1721</td> - <td class='c015'>40,000</td> - <td class='c015'>13</td> - <td class='c015'>5</td> - <td class='c014'>16s. per ounce.</td> - </tr> - <tr> - <td class='c005'>III</td> - <td class='c005'>1728</td> - <td class='c015'>40,000</td> - <td class='c015'>13</td> - <td class='c015'>5</td> - <td class='c014'>18s. per ounce.</td> - </tr> - <tr> - <td class='c005'>IV</td> - <td class='c005'>1731</td> - <td class='c015'>60,000</td> - <td class='c015'>10</td> - <td class='c015'>5</td> - <td class='c014'>22s. per ounce.</td> - </tr> - <tr> - <td class='c005'>V</td> - <td class='c005'>1733</td> - <td class='c015'>100,000</td> - <td class='c015'>10</td> - <td class='c015'>5</td> - <td class='c014'>25s. per ounce.</td> - </tr> - <tr> - <td class='c005'>VI</td> - <td class='c005'>1738</td> - <td class='c015'>100,000</td> - <td class='c015'>10</td> - <td class='c015'>5</td> - <td class='c014'>27s. per ounce.</td> - </tr> - <tr> - <td class='c005'>VII</td> - <td class='c005'>1740<a id='r103' /><a href='#f103' class='c009'><sup>[103]</sup></a></td> - <td class='c015'>20,000</td> - <td class='c015'>10</td> - <td class='c015'>4</td> - <td class='c014'>6s. 9d. per ounce.</td> - </tr> - <tr> - <td class='c005'>VIII</td> - <td class='c005'>1743<a id='r104' /><a href='#f104' class='c009'><sup>[104]</sup></a></td> - <td class='c015'>40,000</td> - <td class='c015'>10</td> - <td class='c015'>4</td> - <td class='c014'>6s. 9d. per ounce.</td> - </tr> - <tr> - <td class='c005'>IX</td> - <td class='c005'>1750</td> - <td class='c015'>25,000</td> - <td class='c015'>10</td> - <td class='c015'>5</td> - <td class='c014'>6s. 9d. per ounce.</td> - </tr> -</table> - -<p class='c008'><span class='pageno' id='Page_41'>41</span>At the expiration of the loans interest ceased and repayment -was made in ten equal annual instalments.<a id='r105' /><a href='#f105' class='c009'><sup>[105]</sup></a> The amount -legally outstanding in January 1740-1 was £340,000, (sterling -value £88074-16s. 10-3/4d.)<a id='r106' /><a href='#f106' class='c009'><sup>[106]</sup></a> the actual amount was doubtless -greater, as we know that repayment was not always promptly made.<a id='r107' /><a href='#f107' class='c009'><sup>[107]</sup></a> -In addition to the Banks the General Assembly had from time to -time made direct issues of bills of credit. Before 1739, however, -these issues were principally to replace worn and torn -bills and did not increase materially the circulation. According -to a report made in October 1739 the amount issued up to -that time (including everything but the banks) was £117,001-15s. -This sum had been offset by bills burnt to the amount -of £105,704-15s. 3d., leaving an increase of circulation due -to these issues of £11296-19s. 9d. Under the stress of war -which now began and continued for several years these issues -were largely increased. According to a report prepared in -February 1749/50, for transmission to the English government, -there was issued from September 1740 to February 1747 £206,000. -The committee sums up its report in regard to these bills as -follows: "At divers times, from the year 1710, to the year -1747, the colony has emitted bills of credit to the amount of -£312300, old tenor; and there hath been called in and burnt at -several times from the year 1728 to 1748, £176,964, 6s. 10d.; -<span class='pageno' id='Page_42'>42</span>and by the last settlement of the general treasurer's account, -it appears that there was then in the public treasury, £24,891 -10s. 10d. from all which it appears that there is now outstanding -of the bills issued to supply the treasury, £110,444 -2s. 3d.; the whole of which outstanding sum was issued in the -years 1746 and 1747,and is equal to £10,040 7s. 5d. sterling."<a id='r108' /><a href='#f108' class='c009'><sup>[108]</sup></a>. -The amount legally outstanding in bank money was £390,000 -old tenor (£210,000 nominal) sterling value £35,444, 9s. 2d. -The increased issues had depreciated the paper money so rapidly -that its relation to sterling was now as 11 to 1. As in 1739, -the actual amount outstanding the legal amount. By the aid of -remittances from England for the reimbursement of war expenditures -Massachusetts succeeding in sinking her paper bills. -Rhode Island with much larger proportional issues failed to follow -the same course.</p> - -<p class='c008'>Douglas in 1748 estimated the total amount of bills of -all kinds outstanding at £550,000 old tenor and even this seems -to have been an under rather than over estimate.</p> - -<p class='c008'>In 1751 came the ninth and last bank, of a nominal value -of £25,000 equal to £237000 old tenor. The issue of this -bank was the last victory of the paper money party. For many -years a strong opposition had been developing. As early as -1731 a protest against the issue of the fourth bank, signed by -<span class='pageno' id='Page_43'>43</span>prominent citizens, had been sent to the king. Protests were -also entered against the seventh and eighth banks, and in 1750 -another petition against paper money issues signed by seventy -two persons, representing the merchants of Newport, the commercial -centre of the colony, was presented to the king. In 1751 -parliament passed an act which, supported by the growing sentiment -in favor of better financial methods, may be said to mark -the downfall of the paper money policy. The principle provisions -of the act were that, after September 29, 1751, bills of -credit could be issued only with the consent of the home-government, -and that provision must be made for calling them in -within two years in the case of issues to meet current expenses, -and in five years in the case of emergencies such as war. -The time of the bills already out was not to be extended, and -no bills issued or to be issued were to be made a legal tender. -It seems best to anticipate for a moment and trace to its end -the history of the issues already made. First, as to the -bills issued to supply the treasury. Of those which had been -called in and burnt previous to 1749, £88725 had been sunk by -means of grants made by parliament to reimburse the colonies -for the expenses incurred in King George's War. In 1751 -£24280 more wore sunk in like manner. Between this date and -1785 £17368 were sunk from the proceeds of taxes leaving outstanding -<span class='pageno' id='Page_44'>44</span>£93688. This sum was called in by a tax for the exact -amount levied in 1769.</p> - -<p class='c008'>Provision for calling in the bank money by repayment -of the loans had been made as we have seen in the acts of issue. -The whole amount should have been repaid by 1767, but instead of -this a report made to the general assembly in May 1770 shows -that there was still outstanding £92615 old tenor value.</p> - -<p class='c008'>The bills continued to depreciate rapidly. In 1763 -the following table was adopted as a standard for the determination -of old tenor debts.</p> - -<table class='table1' summary=''> - <tr> - <th class='c005'></th> - <th class='c012'>£.</th> - <th class='c012'>s.</th> - <th class='c013'>d.</th> - </tr> - <tr> - <td class='c005'>In the year 1751 a Spanish milled dollar was worth</td> - <td class='c015'>2</td> - <td class='c015'>16</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1752 a Spanish milled dollar was worth</td> - <td class='c015'>3</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1753 a Spanish milled dollar was worth</td> - <td class='c015'>3</td> - <td class='c015'>10</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1754 a Spanish milled dollar was worth</td> - <td class='c015'>3</td> - <td class='c015'>15</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1755 a Spanish milled dollar was worth</td> - <td class='c015'>4</td> - <td class='c015'>05</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1756 a Spanish milled dollar was worth</td> - <td class='c015'>5</td> - <td class='c015'>05</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1757 a Spanish milled dollar was worth</td> - <td class='c015'>5</td> - <td class='c015'>15</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1758 a Spanish milled dollar was worth</td> - <td class='c015'>6</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1759 a Spanish milled dollar was worth</td> - <td class='c015'>6</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1760 a Spanish milled dollar was worth</td> - <td class='c015'>6</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1761 a Spanish milled dollar was worth</td> - <td class='c015'>6</td> - <td class='c015'>10</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'>In the year 1762 a Spanish milled dollar was worth</td> - <td class='c015'>7</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_45'>45</span>In the year 1763 a Spanish milled dollar was worth</td> - <td class='c015'>7</td> - <td class='c015'>00</td> - <td class='c006'>0</td> - </tr> -</table> - -<p class='c008'>At the same time it was "enacted and declared, that -lawful money of this colony is, and shall hereafter be silver -and gold coin; and that nothing else shall be taken and understood -to be lawful money of this Colony." Old tenor suffered -a still further depreciation, until in the tax act of February -1769 it was ordered that it be received at the rate of $1 for -£8. By act of September 1770, its circulation was forbidden after -January 1, 1771. The rapid depreciation since the issues -at the time of King George's War together with the return of -Massachusetts to a specie currency at the end of the war seems -to have been disastrous for Rhode Island commerce which was -mostly with the West Indies. The disturbance was aggravated by -the approaching war, and so numerous did mercantile failures become -that a general insolvency act was passed in 1756.</p> - -<div class='chapter'> - <span class='pageno' id='Page_46'>46</span> - <h2 class='c004'>Financial History 1751-1790.</h2> -</div> - -<h3 class='c016'><span class='under'>Financial History 1751-1775.</span></h3> - -<p class='c011'>During the French and Indian war paper money was issued -in large quantities but provision was made for its redemption -in accordance with the Act of Parliament in 1751, and an earnest -attempt was made to meet the obligations thus incurred.</p> - -<p class='c008'>The period from 1751 to 1775 was really a period of -war financiering, for the debt incurred for war purpose was not -extinguished until the beginning of the Revolution, and we shall -treat it as a whole.</p> - -<p class='c008'>The sources of revenue were loans, bills of credit, -treasury notes, grants made by the English government, and taxes.</p> - -<h3 class='c016'><span class='under'>Loans.</span></h3> - -<p class='c011'>These were usually advanced by private individuals. -Unfortunately the accounts entered in the colony book by the -auditing committees were not kept in such a manner as to enable -us to determine with satisfactory certainty either the amounts -borrowed or the times of repayment. The difficulty is the -greater with regard to the latter point. So far as the books -show the sums borrowed between 1751 and 1775, reduced to sterling, -amounted to about £28,441, of which all but about £4,000 -was borrowed during the six years 1755-1761.</p> - -<div> - <span class='pageno' id='Page_47'>47</span> - <h3 class='c016'><span class='under'>Bills of Credit.</span></h3> -</div> - -<p class='c011'>The history of the bills issued up to the year 1751 we -have already considered. It remains to describe the issues of -the present war.</p> - -<p class='c008'>The first of these issues was in 1755 to meet the expenses -of the Crown Point expedition. The bills were of the -old tenor denomination, amounting to £240,000 equal to £13,500 -sterling. They were to circulate two years without interest -and then be called in and sunk. The subsequent issues were all -in what were known as lawful money bills. They were issued at -various times from 1756 to 1767, the total amount being £97,569 -equal to £73,360 sterling. All but £6660 were issued on or before -August 1762, £14,000 issued in 1756 were to run for two -years and without interest. The other emissions were for five -years with interest at 5%. The bills were declared equal to -silver at 6s. 9d. per ounce.</p> - -<h3 class='c016'><span class='under'>Treasury Notes.</span></h3> - -<p class='c011'>These were interest bearing notes issued to meet the -bills of credit, bonds given for money borrowed or other treasury -notes as they fell due, when receipts from other sources did -not suffice for redemption. The practical effect was to work -an extension of the debt. As shown by the treasury reports -<span class='pageno' id='Page_48'>48</span>these notes seem to have been issued for the most part between -the years 1765 and 1775 and amounted to £46,549 lawful money -equal £34,999 sterling. The greater part seem to have been -redeemed at the outbreak of the Revolution.</p> - -<h3 class='c016'><span class='under'>Receipts from England.</span></h3> - -<p class='c011'>These were grants made by the English government to reimburse -the colony for expenses incurred in the war. These -grants made throughout the course of the war amounted to about -£50,000 sterling and there was received from the English commanders -in this country about £4000 or £5000 more, making in -round numbers £55,000.</p> - -<h3 class='c016'><span class='under'>Taxes.</span></h3> - -<p class='c011'>We now come to the source of revenue which concerns us -most nearly. A slight attempt to resume taxation had been -made at the time of King George's war. A tax of £10,000 old -tenor (£1677 sterling) had been ordered in 1744 and another of -£5,000 new tenor (£2000 sterling) in 1747/8, but the paper money -party was still in the ascendant and it was not until after the -overthrow of that party that the policy of taxation was seriously -resumed in 1754.</p> - -<p class='c008'>The following table will show the taxes levied from that -date to the beginning of the Revolution, together with their -<span class='pageno' id='Page_49'>49</span>sterling values at the time the tax was ordered.</p> - -<table class='table1' summary=''> - <tr><th class='c017' colspan='3'>(o. t. = old tenor. l. m. = lawful money. The second column contains the sterling values.)</th></tr> - <tr><td> </td></tr> - <tr> - <td class='c012'>1754</td> - <td class='c015'>£35,000. (o. t.)</td> - <td class='c006'>£2102</td> - </tr> - <tr> - <td class='c012'>1755</td> - <td class='c015'>70,000. (o. t.)</td> - <td class='c006'>3710</td> - </tr> - <tr> - <td class='c012'>1756</td> - <td class='c015'>53,000. (o. t.)</td> - <td class='c006'>2274</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>4,000. (l. m.)</td> - <td class='c006'>3008</td> - </tr> - <tr> - <td class='c012'>1757</td> - <td class='c015'>100,000. (o. t.)</td> - <td class='c006'>3917</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>150,000. (o. t.)</td> - <td class='c006'>5875</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>4,000. (l. m.)</td> - <td class='c006'>3008</td> - </tr> - <tr> - <td class='c012'>1758</td> - <td class='c015'>6,000. (l. m.)</td> - <td class='c006'>4512</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>110,000. (o. t.)</td> - <td class='c006'>4129</td> - </tr> - <tr> - <td class='c012'>1759</td> - <td class='c015'>11,000. (l. m.)</td> - <td class='c006'>8271</td> - </tr> - <tr> - <td class='c012'>1760</td> - <td class='c015'>15,547. (l. m.)</td> - <td class='c006'>11689</td> - </tr> - <tr> - <td class='c012'>1761</td> - <td class='c015'>16,000. (l. m.)</td> - <td class='c006'>12030</td> - </tr> - <tr> - <td class='c012'>1762</td> - <td class='c015'>8,000. (l. m.)</td> - <td class='c006'>6015</td> - </tr> - <tr> - <td class='c012'>1763</td> - <td class='c015'>12,000. (l. m.)</td> - <td class='c006'>9023</td> - </tr> - <tr> - <td class='c012'>1764</td> - <td class='c015'>12,000. (l. m.)</td> - <td class='c006'>9023</td> - </tr> - <tr> - <td class='c012'>1765</td> - <td class='c015'>12,469. (l. m.)</td> - <td class='c006'>9375</td> - </tr> - <tr> - <td class='c012'>1766</td> - <td class='c015'>6,000. (l. m.)</td> - <td class='c006'>4511</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>75,000. (o. t.)</td> - <td class='c006'>2252</td> - </tr> - <tr> - <td class='c012'>1769</td> - <td class='c015'>6,000. (l. m.)</td> - <td class='c006'>4511</td> - </tr> - <tr> - <td class='c012'> </td> - <td class='c015'>93,688. (o. t.)</td> - <td class='c006'>2638</td> - </tr> - <tr> - <td class='c012'>1770</td> - <td class='c015'>12,000. (l. m.)</td> - <td class='c006'>9023</td> - </tr> - <tr> - <td class='c012'><span class='pageno' id='Page_50'>50</span>1771</td> - <td class='c015'>£12,000. (l. m.)</td> - <td class='c006'>£9023</td> - </tr> - <tr> - <td class='c012'>1772</td> - <td class='c015'>12,000. (l. m.)</td> - <td class='c006'>9023</td> - </tr> - <tr> - <td class='c012'>1773</td> - <td class='c015'>4,000. (l. m.)</td> - <td class='c006'>3008</td> - </tr> - <tr> - <td class='c012'>1774</td> - <td class='c015'>4,000. (l. m.)</td> - <td class='c006'>3008</td> - </tr> -</table> - -<p class='c008'>This would give an average annual taxation for the twenty-one -years of £6,950 sterling or $33,777. in our money, equal -to about 70 cents per capita.</p> - -<p class='c008'>Taxation, however, varied greatly at different periods. -For the eleven years 1756-1766 the average annual tax was -$43,707., about $1.00 per capita; for the five years 1757-1761 -it was $51,935., equal to $1.18 per capita. Taxation reached -its height in 1760 and 1761 amounting to $57,637. a year and -$1.28 per capita. By 1773 it had fallen off to $14,619. a -year, or a trifle less than 25 cents per capita. An estimate -of the rateable property in 1762 gave a valuation of £26,105,423 -old tenor, equal to about $4,224,178. Using this as a basis -the rate of taxation in 1760 and 1761 would have been about -1.36 per cent. on the value of rateable property. An estimate -of 1769 gave a property valuation of $7,706,449. (£2111356 lawful -money). The rate of taxation in 1773 and 1774 was only -.19 per cent. on this valuation. The average rate for the whole -<span class='pageno' id='Page_51'>51</span>period seems to have been about one half of one per cent. By -far the greater part of this taxation was for war purposes. -The regular expenses of colonial government do not seem to have -exceeded $7300. (£2000 lawful money) per annum, which towards -the end of the period would amount to not more than 12 cents -per capita, or one tenth of one per cent on valuation.</p> - -<p class='c008'>The above is a general outline of the financial operations -of the period. The indebtedness of the colony at any -particular date is difficult to determine. A committee in -1762 estimated that there were outstanding bills to the amount -of about £53231 sterling. According to a report of a like -committee in 1762 the amount was about £43000. In addition, -however, the colony was considerably in debt for money hired. -Whatever debt there was, however, seems to have been, for the -most part, extinguished in the early years of the Revolution.</p> - -<h3 class='c018'>Financial History of the Revolution.</h3> - -<p class='c011'>With the opening of the Revolution a new debt began to -roll up. £60,000 in bills of credit (lawful money) were emitted -in 1775 and £80,000 in the following year. A meeting of -commissioners from the New England states, in Providence, December -1776, recommended that Rhode Island issue no more bills of -credit, except of fractional denominations, but depend upon -<span class='pageno' id='Page_52'>52</span>loans and taxes. The State complied with the suggestion and -the only other issue of bills, before 1780, was in May 1777, -when £4,500 in fractional currency was emitted. These bills of -credit, as well as the continental bills, were declared a legal -tender. They seem to have kept their value fairly well until -the beginning of the year 1777, when a rapid depreciation set -in. In accordance with the recommendation of Congress they were -called in by Act of May 1778, and their circulation forbidden -after July first of that year. After this date continental money, -probably, formed the main circulating medium, until depreciation -had gone so far that in 1780 the tender laws were repealed -and a return made to a gold and silver basis. Up to -June, 1779, the colony seems to have borrowed £162,756. In addition -there were, all through the war, issues of certificates in -payment of various obligations. It is impossible even to approximate -to their amount. They were in many cases made receivable -for taxes and were redeemed in this way. Taxation was -resumed in March 1777, and vigorously applied, but so heavy -were the burdens which fell upon the State in its weakened condition -that in the summer of 1780 the treasury was empty.</p> - -<p class='c008'>This led to the issue of £20,000 more in bills of credit. -This was the last issue of paper money by the State during -the War. A considerable portion of the debt had been redeemed -<span class='pageno' id='Page_53'>53</span>by taxation. That part of the debt incurred during the -paper money period, which still remained outstanding, was called -in by several Acts of 1782 and scaled down to the basis of the -special value at the time the obligation was incurred, for which -amount the treasurer issued his notes, payable in lawful money -(silver), in from three to six years, bearing interest at six -per cent. The want of accurate accounts leaves us in doubt -as to just what was the effect of this consolidation and reduction. -A committee reporting in October 1783 places the state -debt at £123,892-15-11, in addition to £19,922-2-0 of the -state's proportion of the new continental emission (March 1780) -outstanding.</p> - -<p class='c008'>The greater part of this latter sum, however, had never -left the treasury. A report of a committee in March 1787 placed -the debt at £153,047-15-7. In the mean time steps had already -been taken for its extinguishment.</p> - -<p class='c008'>In the years succeeding the war the colony was in a -wretched economic condition. It was exhausted by the heavy -financial and other burdens, the disturbance to industry, and -the loss that had resulted from a long continued and destructive -occupation of the commercial centres or the state by the -British, as well as by the presence of the American army which -had to be clothed and fed. Trade was interrupted, a large portion -<span class='pageno' id='Page_54'>54</span>of the able bodied men had entered the army, and even those -who remained at home were liable to be called upon at any moment -for temporary service, or to have their property taken at -an appraised valuation. Services rendered to the state were -paid for only by promises of constantly decreasing value. As -a result of all these causes economic society was disorganized. -In the midst of such conditions the state was called upon to -face a heavy debt. The treasury was completely exhausted and -the people seemed unwilling to submit to further taxation. -The legislature again turned to paper money for relief, and in -May 1786 ordered the issue of the tenth bank. The amount was -£100,000 and it was to be loaned, as were the others, on double -mortgage security. The rate of interest was four per cent., -and repayment to be completed within fourteen years. Depreciation -was immediate and rapid, but the paper money party was -firmly seated in power and the legislature passed acts of the -most extreme character to enforce the circulation of the bills. -The ordinary legal procedure, including trial by jury, was suspended -in the case of offenders against the paper money laws. -These "forcing acts", as they were called, came to naught, however, -as the supreme court refused to exercise jurisdiction. Balked -in their effort to force the circulation of the bills, the -legislature turned to the easier task of paying off the state -<span class='pageno' id='Page_55'>55</span>debt in the depreciated currency. By a series of acts, ranging -from December 1786 to March 1789, the holders of the state debt -were ordered to bring in their claims and receive payment in -the paper bills, under penalty of forfeiture of the whole amount. -As a result of this threat about one half of the debt seems to -have been presented and paid, the smaller holders as a rule -yielding to necessity, the larger holders standing out in the -hope of a more profitable adjustment. The paper money party -was now nearing the end of its power. An act of October 1789 -made the bills of 1786 receivable at fifteen to one for coin, -and authorized those to whom the money had been loaned by the -state to make repayment upon the same basis.</p> - -<p class='c008'>In May 1790 the state entered the Union, and the possibility -of such schemes in the future ceased. Those who had -been able to resist the attempt of the state to pay their claims -in a depreciated currency now reaped the benefit of their foresight. -By act of August 4, 1790 Congress provided for the -assumption of $21,500,000. of state debts, of which $200,000. was -allowed to Rhode Island. Seeing the injustice which would accrue -to those who had been compelled to accept their payment in -paper money, the assembly in June 1791 passed an act repealing -the various acts which had declared null and void the securities -which had not been brought in in accordance with the acts -<span class='pageno' id='Page_56'>56</span>of 1786-1789. Where payments had been made on securities in -paper money the treasurer was authorized to reduce the amount -so paid to specie value and deduct it from the face value of -the security, the remainder to be presented with other securities -for subscription to the United States loan. The United States -commissioner, however, refused to receive these certificates, as -the law under which the assumption took place provided that only -those notes and certificates which had been issued prior to -January 1, 1790 would be received. Thus the whole of this -assumption enured to the benefit of those who had not brought -in their securities for payment, as ordered by the state. On -the day following the assumption of the state debts, just referred -to, Congress provided for a settlement of accounts between -the United States and the individual states. The latter were -to be debited with all advances made by the general government -and credited with all disbursements made for "the general or -particular defence during the war, and on the evidence thereof -according to the principles of general equity (although such -claims may not be sanctioned by the resolves of Congress, or -supported by regular vouchers)." The settlement of these accounts -showed Rhode Island to be a creditor of the United States -to the amount of $299,611. The final settlement between the -state and its creditors is shown in the report of the general -<span class='pageno' id='Page_57'>57</span>treasurer in Feb. 1797. The whole amount of the debt recognized -by the state was $503,594.76. $419,662.30 of this was -paid by the transfer of United States stock in the possession -of the state and $83,932.46 by the issue of 4% state certificates. -This last formed what was known as the registered state -debt. It was added to, from time to time, by the recognition -of new claims for Revolutionary service and was diminished by -occasional purchases by the state at a rate below the par -value, but the state was always loth to recognize its full responsibility -for the debt and ended by practical repudiation.</p> - -<p class='c008'>The above is an outline of the financial history of -the state during the Revolution. We now turn back for a moment -to obtain a more detailed idea of taxation. Perhaps this -can best be done, as in the case of the French and Indian war, -by means of a table. (The date given is that of the passage -of the act assessing the tax. The first column contains the -nominal amount of the tax as stated in said act. The second -column contains the nominal amount of the tax actually assessed, -certain deductions being necessary on account of the occupation -of portions of the state by the enemy and for other -reasons. The third column contains the same reduced to specie -value, and the fourth column contains the same expressed in -our present dollars. The taxes marked with a star are for continental -<span class='pageno' id='Page_58'>58</span>purposes)<a id='r109' /><a href='#f109' class='c009'><sup>[109]</sup></a>.</p> - -<table class='table1' summary=''> - <tr> - <th class='c012'>Date.</th> - <th class='c012'>Nominal value in pounds.</th> - <th class='c012'>Nominal value assessed.</th> - <th class='c012'>Specie value assessed.</th> - <th class='c012'>Value in dollars.</th> - <th class='c006'> </th> - </tr> - <tr> - <td class='c015'>March, 1777.</td> - <td class='c015'>16,000</td> - <td class='c015'>12,658</td> - <td class='c015'>11,613</td> - <td class='c015'>42,387.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Aug. 1777.</td> - <td class='c015'>32,000</td> - <td class='c015'>25,316</td> - <td class='c015'>16,877</td> - <td class='c015'>61,601.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Dec. 1777.</td> - <td class='c015'>48,000</td> - <td class='c015'>37,115</td> - <td class='c015'>11,973</td> - <td class='c015'>43,701.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>147,689.</td> - </tr> - <tr> - <td class='c015'>Feb. 1778.</td> - <td class='c015'>32,000</td> - <td class='c015'>24,365</td> - <td class='c015'>6,962</td> - <td class='c015'>25,411.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>June 1778.</td> - <td class='c015'>32,000</td> - <td class='c015'>24,289</td> - <td class='c015'>6,072</td> - <td class='c015'>22,163.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Oct. 1778.</td> - <td class='c015'>32,000</td> - <td class='c015'>After</td> - <td class='c015'>6,000</td> - <td class='c015'>21,900.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>69,474.</td> - </tr> - <tr> - <td class='c015'>Feb. 1779.</td> - <td class='c015'>60,000</td> - <td class='c015'>June,</td> - <td class='c015'>6,912</td> - <td class='c015'>25,229.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x Feb. 1779.</td> - <td class='c015'>90,000</td> - <td class='c015'>1778,</td> - <td class='c015'>10,369</td> - <td class='c015'>37,847.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>June 1779.</td> - <td class='c015'>60,000</td> - <td class='c015'>the</td> - <td class='c015'>4,471</td> - <td class='c015'>16,319.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x June 1779.</td> - <td class='c015'>225,000</td> - <td class='c015'>first</td> - <td class='c015'>16,766</td> - <td class='c015'>61,196.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x Dec. 1779.</td> - <td class='c015'>120,000</td> - <td class='c015'>and</td> - <td class='c015'>4,628</td> - <td class='c015'>16,892</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>157,483.</td> - </tr> - <tr> - <td class='c015'>x Feb. 1780.</td> - <td class='c015'>180,000</td> - <td class='c015'>second</td> - <td class='c015'>5,418</td> - <td class='c015'>19,776.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x May 1780.</td> - <td class='c015'>180,000</td> - <td class='c015'>columns</td> - <td class='c015'>3,913</td> - <td class='c015'>14,282</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>May 1780.</td> - <td class='c015'>180,000</td> - <td class='c015'>are the</td> - <td class='c015'>3,913</td> - <td class='c015'>14,282.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>July 1780.</td> - <td class='c015'>10,000</td> - <td class='c015'>same.</td> - <td class='c015'>10,000</td> - <td class='c015'>36,500.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>July 1780.</td> - <td class='c015'>400,000</td> - <td class='c015'> </td> - <td class='c015'>5,797</td> - <td class='c015'>21,159</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Nov. 1780.</td> - <td class='c015'>1,000,000</td> - <td class='c015'> </td> - <td class='c015'>13,514</td> - <td class='c015'>49,326.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Nov. 1780.</td> - <td class='c015'>16,000</td> - <td class='c015'> </td> - <td class='c015'>16,000</td> - <td class='c015'>58,400.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>213,725.</td> - </tr> - <tr> - <td class='c015'><span class='pageno' id='Page_59'>59</span>May, 1781.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>20,000</td> - <td class='c015'>73,000</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>May, 1781.</td> - <td class='c015'>6,000</td> - <td class='c015'> </td> - <td class='c015'>6,000</td> - <td class='c015'>21,900</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>94,900</td> - </tr> - <tr> - <td class='c015'>x Jan. 1782.</td> - <td class='c015'>6,000</td> - <td class='c015'> </td> - <td class='c015'>6,000</td> - <td class='c015'>21,900</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Jan. 1782.</td> - <td class='c015'>12,000</td> - <td class='c015'> </td> - <td class='c015'>12,000</td> - <td class='c015'>43,800</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x Feb. 1782.</td> - <td class='c015'>6,000</td> - <td class='c015'> </td> - <td class='c015'>6,000</td> - <td class='c015'>21,900</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>x June 1782.</td> - <td class='c015'>12,000</td> - <td class='c015'> </td> - <td class='c015'>12,000</td> - <td class='c015'>43,800</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>131,400.</td> - </tr> - <tr> - <td class='c015'>June 1783.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>20,000</td> - <td class='c015'>73,000</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>73,000.</td> - </tr> - <tr> - <td class='c015'>June 1784.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>20,000</td> - <td class='c015'>73,000</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>73,000</td> - </tr> - <tr> - <td class='c015'>Aug. 1785.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>20,000</td> - <td class='c015'>73,000</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>73,000.</td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'>June 1786.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>13,333</td> - <td class='c015'>48,665.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>48,665</td> - </tr> - <tr> - <td class='c015'>March 1787.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>3,534</td> - <td class='c015'>12,899</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'>Sept. 1787.</td> - <td class='c015'>30,000</td> - <td class='c015'> </td> - <td class='c015'>5,000</td> - <td class='c015'>18,250.</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>31,149.</td> - </tr> - <tr> - <td class='c015'>June 1788.</td> - <td class='c015'>30,000</td> - <td class='c015'> </td> - <td class='c015'>4,000</td> - <td class='c015'>14,600</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>14,600</td> - </tr> - <tr> - <td class='c015'>March 1789.</td> - <td class='c015'>20,000</td> - <td class='c015'> </td> - <td class='c015'>1,667</td> - <td class='c015'>6,085</td> - <td class='c006'> </td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'><hr /></td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c015'> </td> - <td class='c006'>6,085.</td> - </tr> -</table> - -<p class='c008'>In addition to these money taxes there were various -other burdens which took the form of more or less arbitrary -contributions. Enactments were early passed regulating the -prices of all articles, and, in case they could not be otherwise -<span class='pageno' id='Page_60'>60</span>procured, authorizing their seizure at these stated prices -to meet various expenditures. It became customary, when troops -were to be raised, to require each town to raise a certain -number, often a cause of considerable expense, and, as the war -went on and paper money and loans failed as sources of state -revenue, it was common to hold each town responsible for a -certain quantity of clothing or provisions. Payment of some -kind was generally provided for, but, owing to the wretched -financial conditions of the time, these requirements must have -operated to a certain extent as a tax.</p> - -<p class='c008'>The long continued presence of the enemy necessitated -in addition to the maintenance of an army as large or larger -than the states proportion of the continental levies, an almost -constant militia service which, though nominally paid -for, must have been a severe burden and interfered seriously -with industry. Again, in any attempt to estimate the burden -of taxation during the Revolution, we must take into consideration -not only the impositions above mentioned, which partake -more or less of the character of taxation itself, but also -the general condition of the colony. The British held possession -of the island towns from December, 1776, to October, 1779. -These towns were in great part deserted by the sympathizers -<span class='pageno' id='Page_61'>61</span>with the American cause, who, having lost almost all their -property, became a burden upon the rest of the state. All the -towns situated upon the sea coast or upon the shore of the bay -were subject to the incursions of the enemy and were kept in a -constant state of alarm, while on one occasion at least arrangements -were made for the evacuation of Providence. Commerce -was practically destroyed and economic life apparently -to a great extent disorganized, giving rise to wide spread suffering -from poverty.</p> - -<p class='c008'>If we assume the population of the taxable portion of -the state for the years 1777-8-9, to be 46,000, the per -capita rate of taxation for the period was about $2.71 per annum, -and the rate for the years 1780-1-2, on the basis of -the population in 1782, was $2.80. The highest rate during the -period was in 1780, when it reached $4.08. With the close of -the war taxation diminished. In 1783-4-5, it was about -$1.35 per capita, and after the issue of paper money in 1786, -it gradually sank until in 1789, it amounted to only about 9 -cents.</p> - -<p class='c008'>Estimating the rateable property in this state, exclusive -of the towns in possession of the British, at -$10,165,048, the rate of taxation for the three years 1777-1779, -<span class='pageno' id='Page_62'>62</span>would have been 1.22 per cent per annum.</p> - -<p class='c008'>On a ratable basis if $10,903,312, the rate in the -years 1780-82, was 1.34 per cent, the highest rate during -the period was 1.96 per cent in 1780. On the basis of the valuation -computed in 1783, the rate for the years 1783-1785, -was only .6 per cent and had fallen to .05 per cent in 1789.</p> - -<p class='c008'>When we remember that this taxation was for both state -and continental purposes, it does not seem excessive, judged -by the figures of today. Taking into consideration however the -general and special economic conditions of the period, it is -safe to say that it was a heavy burden.<a id='r110' /><a href='#f110' class='c009'><sup>[110]</sup></a> Any comparison -with recent times must necessarily be unsatisfactory, for -finance was an art but little developed in the United States -one hundred years ago, and the burdens of the Revolution were -felt much more in the shape of a constantly depreciating currency, -forced seizures of property, service without recompense, -unpaid debts, and general economic disturbance, than in excessive -taxation.</p> - -<div class='chapter'> - <span class='pageno' id='Page_63'>63</span> - <h2 class='c004'>The law of taxation since 1710.</h2> -</div> - -<p class='c007'>The history of the law of taxation shows us no change -of principle but only a further development of detail where -experience had shown<a id='r111' /><a href='#f111' class='c009'><sup>[111]</sup></a> existing provisions inadequate. -Additional measures against foreign traders were passed. In -1738 each town was directed to choose "three discreet and prudent -Persons" to assess such foreign traders according to -their trade. In case of non-payment the delinquent might be -distrained upon or in case there was not sufficient visible -property he might be committed to jail.<a id='r112' /><a href='#f112' class='c009'><sup>[112]</sup></a></p> - -<p class='c008'>Considerable progress was made in developing the law of -assessment. In 1744 when taxation was resumed, a law was -passed which declared in detail the various kinds of rateable -property and the values at which they were to be assessed. It -is of so much value, both as affording a comparison with the -like enactments of the earlier period and as giving an example -of the acts in accordance with which colony valuations were -taken, that it seems best to print it in full.<a id='r113' /><a href='#f113' class='c009'><sup>[113]</sup></a></p> - -<p class='c008'>"An Act ascertaining what Estate is Rateable, and for -proportioning the same in Value.</p> - -<p class='c008'>Be it enacted by the General Assembly of this Colony, -<span class='pageno' id='Page_64'>64</span>and by the Authority thereof, it is Enacted, That the following -Estates shall be deemed Rateable in all Publick Colony Rates -and Taxes, therein made and levied, and shall be included and -considered in the Proportioning the same, and that in the following -Manner, and according to the Specifick Value they are -hereafter fixed at, viz:</p> - -<p class='c008'>All Neat Cattle of Four Years old and upwards, shall be -valued at Ten Pounds per Head.</p> - -<p class='c008'>All Neat Cattle from Two Years old to Four Years old, -shall be valued at Five Pounds per Head; and Neat Cattle that -are under Two Years old, are not to be considered.</p> - -<p class='c008'>All Horse Kind to be rated in the like Manner, as to -their Age and Value.</p> - -<p class='c008'>All Sheep and Goats of One Year old and upwards, shall -be valued at Fifteen Shillings per Head; and if younger, not -to be valued.</p> - -<p class='c008'>All Swine of One Year old and upwards, shall be valued -at Thirty Shillings per Head; but not to be considered before.</p> - -<p class='c008'>All Slaves for Life, that are between Sixteen and Fifty -Years of Age, shall be set at the Price of Eighty Pounds; those -under Sixteen, or above Fifty, not to be rated.</p> - -<p class='c008'>All deck'd Vessels that are in Port, shall be set at -<span class='pageno' id='Page_65'>65</span>Five Pounds per Ton; and those not deck'd, at Three Pounds per -Ton.</p> - -<p class='c008'>All Trading Stock shall be set at Half the real Value -thereof; to which is to be added, what Estate every Man hath, -either in Money, Bonds, or other Estate that lies concealed, to -be considered as other personal Estate, which the Rate makers -shall have Power to require, and take an Account of as visible -Estate.</p> - -<p class='c008'>All Lands, Houses, Mills, Wharffs and other real Estates, -shall be valued at the Rate of Ten Years, and so considered -in the Assessment.</p> - -<p class='c008'>All Males from Sixteen Years old and upwards, shall be -stated at One Shilling per Head, for every Thousand Pound Rate -assessed by the Colony; and in Proportion for a greater or -lesser Sum: In which Assessment upon Poles, shall be included -all Servants for Years, of the Age aforesaid.</p> - -<p class='c008'>And be it Enacted by the Authority aforesaid, That the -Assessors in all and every Rate, levied as aforesaid, shall -consider all Persons who make Profit by their Faculties, and -shall rate them accordingly."<a id='r114' /><a href='#f114' class='c009'><sup>[114]</sup></a></p> - -<p class='c008'>In 1747 the poll tax was reduced to nine pence per one -thousand pounds of tax levied. As a matter of fact the usual -<span class='pageno' id='Page_66'>66</span>amount of the poll tax, as determined in the various acts ordering -the assessment of taxes, was six pence per one thousand -pounds.<a id='r115' /><a href='#f115' class='c009'><sup>[115]</sup></a></p> - -<p class='c008'>The digest of 1767,<a id='r116' /><a href='#f116' class='c009'><sup>[116]</sup></a> defines somewhat more minutely -than before the procedure to be followed by assessors. -They were directed to make separate lists, first of the estates, -the valuations of which had been handed in by the owners, second -of the estates estimated by the assessors, and third of -the number of polls.</p> - -<p class='c008'>The amount to be raised on polls was then to be deducted -from the total tax and the remainder was to be apportioned -among the rateable estates. Even in the case of those who made -return of this property, the power of making the final estimate -remained with the assessors, subject to an appeal to the next -general sessions of the peace for the county. If it appeared -that a true list had been handed in the tax payer might recover -from the town treasury. The appeal was not to interfere with -the process of collection. By act of 1769 all lands or other -real estate granted or purchased for religious uses or for<a id='r117' /><a href='#f117' class='c009'><sup>[117]</sup></a> -schools were exempted from taxation.</p> - -<p class='c008'>It would appear that in the case of leased estates taxes -had been assessed on the owner. This had rendered collection -<span class='pageno' id='Page_67'>67</span>difficult, and in 1784 it was provided that in the future -the tax should be assessed on the occupant who was to be liable -in his real and personal property. If this was not sufficient -the real estate occupied was liable.</p> - -<p class='c008'>By the same act assessors were required to distinguish -between real and personal estate, and assign a separate column -to each in their rate lists.<a id='r118' /><a href='#f118' class='c009'><sup>[118]</sup></a></p> - -<p class='c008'>The law in regard to collection also underwent considerable -development. It was about the middle of the century -that collectors began to be regularly elected as town officers.<a id='r119' /><a href='#f119' class='c009'><sup>[119]</sup></a> -A law of February 1755 provided that if a person -rated in one town removed to another town without paying his -rate, the collector of the town where he was rated might follow -him and collect the tax.<a id='r120' /><a href='#f120' class='c009'><sup>[120]</sup></a> The difficulty of collecting -taxes on the lands of non-residents led to laws which provided -that the land itself might be sold for taxes.<a id='r121' /><a href='#f121' class='c009'><sup>[121]</sup></a> The general -treasurer was first given the power to call special courts -for the prosecution of delinquent collectors,<a id='r122' /><a href='#f122' class='c009'><sup>[122]</sup></a> and later -was authorized to bring actions directly against the town -treasurer<a id='r123' /><a href='#f123' class='c009'><sup>[123]</sup></a>, who in return might recover from delinquent -collectors and their bondsmen. In 1781 the real estate of -collectors and their sureties was declared liable for the satisfaction -<span class='pageno' id='Page_68'>68</span>of all judgements secured against them.<a id='r124' /><a href='#f124' class='c009'><sup>[124]</sup></a> Warrants -for collection were declared to be in force until the -tax was collected.<a id='r125' /><a href='#f125' class='c009'><sup>[125]</sup></a>. Collectors were empowered to call -before them any one who they had reason to believe possessed -property of any person who had been rated, but who had left -the colony, and compel him to pay the tax of the absent person. -In case the person summoned failed to appear and make declaration, -he himself was liable to distraint for the amount of the -tax.<a id='r126' /><a href='#f126' class='c009'><sup>[126]</sup></a> Personal property seized by distraint might be removed, -for sale, to any part of the colony.<a id='r127' /><a href='#f127' class='c009'><sup>[127]</sup></a></p> - -<p class='c008'>There were several other general laws of less importance<a id='r128' /><a href='#f128' class='c009'><sup>[128]</sup></a> -and, besides these, there were certain provisions -which were re-enacted with each tax assessment. In this way -the towns were required to pay all charges and fees for collection. -Interest was charged against the towns in arrears. It -was generally provided also that the towns might appoint new -assessors for the assessment of each colonial tax, and, in some -cases at least, it was customary.</p> - -<div class='chapter'> - <span class='pageno' id='Page_69'>69</span> - <h2 class='c004'>Colonial and State Valuations.</h2> -</div> - -<p class='c007'>The law of taxation as it appears in general acts has -to do principally with questions of administration. What we -might call the principle of the tax system was not as a rule -embodied in the general law. It was the growth of custom and -its existence was assumed in legislative acts. That the state -might apportion the taxes among the towns with some degree of -justice, it was necessary, however, that it should obtain information -in regard to the value of the property existing within -its borders. Thus, from time to time, general estimates -were taken, and in the acts ordering these estimates we find -a more detailed statement of the methods and principles to be -followed, together with certain departures from the usual custom -which reflect the various phases of economic life in the -period to which they refer.</p> - -<p class='c008'>Just what was the basis of apportionment among the -towns when taxation was resumed in 1744, we do not know. By -act of June 1747 the assessors in each town were required to -take an exact account of the rateable estate of all inhabitants -on the basis of the act of 1744, and made returns to the next -session of the assembly, for use in the apportionment of taxes. -A similar valuation was ordered in 1754, and again in 1757. -<span class='pageno' id='Page_70'>70</span>Return was generally made, but they showed only the total valuation -of each town as estimated by the assessors, and the -assembly made use of no means of verification or revision. -Protests against apportionment were frequent. In June 1761 -another act was passed for marking a general valuation of the -colony. The assessors of each town with two other persons appointed -by the assembly did the work. Detailed rules were -laid down for their guidance. They were to take account of -all "Male Polls of Sixteen years old and upwards, distinguishing -such as are exempt from Rates, and of all Rateable Estates -lying within said Towns, by whom occupied, and what each Person's -Real Estate may rent for by the year, particularly mentioning -Land," and the various kinds of structures thereon. -The estimate was also to distinguish all negro, Indian, or mulatto -servants for life from fourteen to forty-five years of -age, the number of tons of vessels upwards of ten tons burthen, -each person's whole stock in trade including vessels under ten -tons, all goods, merchandize, and money owned by any person or -in his hands by "factorage," all wrought plate and money at -interest "which any person hath, more than he pays interest for," -and all horses and other cattle. The committees were ordered -to distinguish the various "Improvements of Land", and to specify -<span class='pageno' id='Page_71'>71</span>in their lists the number of acres of pasture, tillage, -orchards, salt marsh, and sedge, fresh meadows, and English -mowing land respectively, also the stock each pasture was ordinarily -capable of feeding, and what quantity of produce the -land yielded on the average. Persons handing in lists of their -estates might on oath declare the amount of debts which they -owed and deduct the same from their personal estates. The -person in possession of an estate was obliged to give an account -of the same, and when no one was in possession the committee -was to estimate.</p> - -<p class='c008'>The committees were empowered to administer oaths, and -if any inhabitant refused to hand in an account of his estate, -he was to be "doomed" by the committee and forfeit £30. A -committee was appointed to receive the reports of the various -town committees, to compare and revise them and thus make a -general estimate.</p> - -<p class='c008'>In February, 1762, this committee reported such an estimate. -It was adopted by the assembly and declared to be the -basis of future apportionments among the towns. The report -contained the following estimates: acres of woodland 247,685; -value of woodland £4,613,778; amount of live stock £2,835,007; -money and trading stock £8,455,428; rents £1,458,748; polls -<span class='pageno' id='Page_72'>72</span>8,285. On the basis of these estimates the committee reported -the following standard for apportionment:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>One third part of the woodland</td> - <td class='c006'>£1,537,926-0-0</td> - </tr> - <tr> - <td class='c005'>Total amount of live stock and negroes</td> - <td class='c006'>2,835,007-0-0</td> - </tr> - <tr> - <td class='c005'>One half the amount of trading stock</td> - <td class='c006'>4,227,514-0-0</td> - </tr> - <tr> - <td class='c005'>Total amount of rents at twelve years purchase</td> - <td class='c006'>17,504,976-0-0</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c006'>26,105,423.<a id='r129' /><a href='#f129' class='c009'><sup>[129]</sup></a></td> - </tr> -</table> - -<p class='c008'>A protest on the part of the country towns signed by -twenty members was immediately presented. The grounds of complaint -were that the committee had reduced trading stock one -half when the act for taking the estimate had already "provided -for large deductions," and secondly that twelve years -purchase was too high an estimate for land values. Although -the estimate of 1762 had been accepted as the legal basis of -apportionment, departures were made from it which gave use to -more or less weighty protests. In the case of the tax assessed -in October, 1765, there was a protest signed by fifteen members -which declared the estimate of 1762 to be the only legal -rule of apportionment, and that the present departure from it -was "altogether arbitrary, unequal and oppressive to particular -towns, nor founded on any real knowledge of the circumstances -of the people taxes." Providence, Scituate and Cumberland refused -<span class='pageno' id='Page_73'>73</span>to pay the tax. Another protest by the representatives -of the same towns was made against the apportionment of the -tax in the succeeding year, when the apportionment was declared -to be "a high act of arbitrary power and despotism and an exercise -of such authority as is utterly inconsistent with a British -Constitution." The assembly proceeded against the towns -and recovered judgment, but did not venture to put it into execution -and finally agreed that the refractory towns should -pay their portion of the last two taxes on the basis of the -estimate of 1762. The result of this dispute was the general -estimate of 1769. The act for taking the estimate was passed -in June, 1767. A committee of five (one from each county) -were directed to proceed into each town and make the valuations. -The principles laid down for the guidance of the committee -were much the same as those employed in 1762. Trading stock -however was to be estimated at its full value, except vessels -at sea and their cargoes which were to be estimated at two -thirds of their real value. Negro and other slaves and improved -lands were to be estimated at their full value, the -value of the lands to be reckoned at twenty years rental. -Houses and buildings of all kinds, including those used for -manufacturing purposes, were to be estimated at fifteen years -rental, horses and other farming stock at full value. Debts -<span class='pageno' id='Page_74'>74</span>might be deducted from the personal estate if the "Committee -shall think the same best". The committee were given power to -examine on oath and to send for papers and records. If any -person refused to testify or give an account of his estate, he -was to be taxed two fold in the next colony rate. No colony -tax was to be levied until the valuation was made and approved, -when it was to be the standard for the apportionment of taxes -until a new estimate was taken. A protest was entered signed -by eight members asserting that twenty years purchase was an -over valuation of land, while fifteen years purchase was no -higher than, if indeed it was so high as, the real value of -houses and buildings, and that unimproved land as it yielded -no profit, should not be taxed. Land holders, it was claimed, -would bear a much larger share of the public burdens than in -justice they ought in proportion to the merchants and traders.</p> - -<p class='c008'>The report of the committee as at first presented was -subjected to careful re-examination and correction. The final -result was reported and accepted in February, 1769, and the -estimate was declared to be "the Law and Rule for future Taxation." -The estimate as adopted contained the following items:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Acres of woodland</td> - <td class='c006'>241,685-3/4</td> - </tr> - <tr> - <td class='c005'>Value of woodland</td> - <td class='c006'>£236,946-5-6</td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_75'>75</span>Rent at 20 and 15 years</td> - <td class='c006'>1,356,830-16</td> - </tr> - <tr> - <td class='c005'>Sum total of ratables of each town</td> - <td class='c006'>517,578-9-1</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c006'><hr /></td> - </tr> - <tr> - <td class='c005'>Total</td> - <td class='c006'>2,111,356-0-7</td> - </tr> - <tr> - <td class='c005'>Polls</td> - <td class='c014'>8,952.</td> - </tr> -</table> - -<p class='c008'>Protests against apportionments under the estimate -were few. From October, 1774, to March, 1777, no tax was levied. -When it was found necessary to resume taxation a committee -was appointed to consider the changes which had occurred -in each town since 1769, and agree upon a new basis of apportionment. -The committee completed its work in one day, and -made a report containing an estimate which was accepted as a -temporary standard. The total valuation of the new estimate -was only a few pounds greater than that of eight years before. -The island towns, then in possession of the enemy, were relieved -at the expense of the main land, the most important change being -the removal of £100,000 from the valuation of Newport and -the placing of it on Providence, increasing the valuation of -the latter town by nearly eighty per cent. Providence, in its -desire to further the resumption of taxation, accepted this -large addition, but only on condition that it should not become -a precedent. The General Assembly however showed no desire -to take a new estimate and continued to apportion taxes -<span class='pageno' id='Page_76'>76</span>in accordance with the estimate of March, 1777.</p> - -<p class='c008'>Providence, beginning to feel the burdens of the war in -the stoppage of its commerce and the demands of military service, -protested and refused to pay its tax as it had done ten -years before. The assembly reduced the valuation of Providence -first by £25,000, then by £50,000, and in October, 1778, passed -an act for taking a new estimate. As in 1769, a committee -of five was appointed and was directed to proceed into each -town and take account of ratable estates and all male polls of -twenty-one years and upwards, except ministers of the gospel -and officers and soldiers in the army and naval service. The -principles on which the estimate was to be taken varied but -little from those laid down for the estimate of 1769. All the -property enumerated was to be appraised at its full value, -"whether the said rateable Property be removed without the -limits of the state of not." The committee as before were -empowered, if they thought best, to deduct debts from personal -estate. No report was made until July, 1780. The committee -had visited each town "and with great care, and as much precision -as possible, have endeavored to obtain an exact account -of the real value of this state." The report was accepted and -the estimate declared to be the legal basis of apportionment. -<span class='pageno' id='Page_77'>77</span>The total valuation was £2,778,145-10-0. In September -several towns complained that the estimate was erroneous, and a -committee was appointed to revise it. This committee reported -in November having increased the total valuation about £10,000, -and made considerable alterations in the relative portions of -the towns. This report was submitted to still another revision, -the final report however being presented at the same session. -The total remained unchanged and the changes made in proportions -assigned to the towns were, for the most part, not important. -This last report gives merely the total valuations of -the towns, but the earlier report of the November session comprises -the following headings:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Number of acres</td> - <td class='c006'>518,112-3/4</td> - </tr> - <tr> - <td class='c005'>Price per acre</td> - <td class='c006'>£2-5s. to £70-10s-6d.</td> - </tr> - <tr> - <td class='c005'>Value of real estate</td> - <td class='c006'>2,788,145-10s.</td> - </tr> -</table> - -<p class='c008'>In none of these estimates were the island towns included. -A valuation of these towns, in accordance with the -act of 1778, was ordered in June, 1783, and completed in October -of the same year. It showed a total of £502,227-5-0 -which, added to the valuation of the mainland towns in 1780, -gave a total valuation for the state of £3,290,372-15-0. -<span class='pageno' id='Page_78'>78</span>This was the last general estimate made before the adoption of -the constitution of the United States.</p> - -<p class='c008'>The first point which we notice in these valuations -is the prominent part played by the poll tax. On the basis -of the estimate of 1762, and a poll tax of six pence per one -thousand pounds, the poll tax supplied 20.7 per cent of all -receipts from taxes. In 1769, the proportion was 22.2 per -cent. This proportion increased of course with the growth of -population, and by 1774, must have amounted to 24 per cent, -but the diminution of the taxable population during the war -brought it down again to 22 per cent in 1780. As to the proportions -in which personal and real estate entered into the -valuation, personal estate formed about one third of the total -in 1762, and about one fourth in 1769, while, owing to the -destruction of personal property during the war, it had sunk -to about one-eighth in 1780. In all these estimates there is -a tendency to favor personalty, as represented in the growing -commercial interests, at the expense of the proprietors of -land. In 1762, money and trading stock was valued at only -one half of its true value, and in 1769, land was valued at -twenty years rental which must certainly have been a high valuation.</p> - -<p class='c008'><span class='pageno' id='Page_79'>79</span>A comparison of the proportions in which the various -towns contributed to the various taxes is instructive. The -figures following refer to the estimate of 1769. The whole -number of towns was twenty-eight. Eleven towns paid a larger -proportion of the total property tax than of the total poll -tax, showing they contained more than their proportionate -share of wealth. As a whole they comprised the territory which -borders on Narragansett Bay, and which had been long settled. -Together they contained 40.32 per cent of the rateable polls, -and 56.10 per cent of the property in the colony. The most -important towns among them were Newport, which contained 12.44 -per cent of the polls, and 15.6 per cent of the property; Providence -which contained 5.06 per cent of the polls and 5.94 per -cent of the property, and South Kingstown which contained 4.78 -per cent of the polls and 9.3 per cent of the property. As a -rule these were also the towns which contained the largest proportions -of personal property.</p> - -<p class='c008'>Of the property valued in Newport 47.4 per cent was -personal, in Providence 51 per cent. Newport contained 30 per -cent of all the personal property in the colony, Providence -12.4 per cent (i.e. the two commercial towns with 17.5 per cent -of the polls contained 42.4 per cent of the personal property) -and South Kingstown 6.2 per cent. Eleven towns out of the -<span class='pageno' id='Page_80'>80</span>twenty-eight contained 77 per cent of the personalty. These -same towns contained 49.5 per cent of the polls.</p> - -<p class='c008'>The gain in valuation from £2,111,295-10-7 to -£3,290,372-15, between 1769 and 1780-1783, was entirely on -real estate, the personal property valuation remaining practically -stationary, owing to the destruction caused by the war.</p> - -<p class='c008'>There is a falling off in the share of taxes paid by -the commercial towns in proportion to their population. In -1782, Providence contained 8.23 per cent of the population, -but it paid only 6.98 per cent of the taxes. Newport's per -centage of population had fallen to 10.56 per cent and the per -centage of taxes to 7.81. On the other hand, the country towns -had gained proportionately. Taking Providence county, exclusive -of the town of Providence, we find that in 1769, it contained -26.64 per cent of the polls and 19.2 per cent of the -property, in 1782 it contained 25.27 per cent of the population -and 27 per cent of the property. There was but little -change in the relative positions of the other counties, Kings -County made a slight gain, and the other counties suffered a -slight loss, with the exception of Newport County. Here the -loss of the Island towns was great. In 1769, they contained -19.09 per cent of the polls and 26.7 per cent of the property -<span class='pageno' id='Page_81'>81</span>while in 1783 they had but about 16 per cent of the population -and 15.2 per cent of the property.</p> - -<div class='chapter'> - <span class='pageno' id='Page_82'>82</span> - <h2 class='c004'>Customs and Excise Duties.</h2> -</div> - -<p class='c007'>Among the acts of the first assembly under the Patent -in 1647, occurs the following:</p> - -<p class='c008'>"It is ordered that the Dutch, French or other alliants, -or any Englishman inhabitating among them, shall pay the -like customs and duties, as we do among them for all such -goods as shall be imported for the English, except beaver."</p> - -<p class='c008'>This act was probably of little practical importance -as the trade of the colony during the seventeenth century was -very small. In 1655, an excise duty of five shillings was imposed -on every anchor of liquors and quarter cask of wine, -and three years later a like customs duty was added. The -revenue from both taxes at first went to the towns, but in -1674 it was transferred to the colony, as "the whole excise -seems almost all lost by neglect." The collection of the tax -was to be farmed out. Whether the tax was more productive than -under town government we do not know. It was repealed in -1686. Both customs and excise duties were introduced by Andros, -but disappeared with his government. In 1696, however, -the customs duties on liquors was reimposed by the colony, and -molasses was added to the list.<a id='r130' /><a href='#f130' class='c009'><sup>[130]</sup></a> In 1707 slaves were added to -the dutiable articles, at £3 per head. About twenty or -<span class='pageno' id='Page_83'>83</span>thirty were annually imported from the Barbadoes, and their -value was from £30 to £40 a piece. The income from this -source must have been of considerable importance at the period. -In 1715 the revenue from this tax in the naval officers' hands -was £289-17-3. In the same year the law was amended -so as to cover negroes brought in from the neighboring colonies. -The act seems to have remained in force until May, 1732, -when it was repealed under instructions from the English government. -There seems to have been no further imposition of -customs or excise duties on the part of the colony until the -period of the Revolution. The state, as we have seen, was left -in an exhausted condition at the close of the war. The people -were unwilling to continue the payment of taxes and were behind -on those already levied. The annual interest on the debt -was considerable.</p> - -<p class='c008'>A committee, appointed to devise means for supplying the -treasury, reported November, 1782, recommending the imposition -of customs and excise taxes. In February of the following -year, an act was passed in accordance with this recommendation -to take effect on the tenth of April following. Both customs -and excise duties were imposed. Collectors do not seem to -been appointed until May, and in June the act was repealed so -<span class='pageno' id='Page_84'>84</span>that it was of little practical importance. At the same session, -however, its place was supplied by an act laying a duty -of two per cent ad valorem "on the Value, and at the Time and -place of landing of all Goods which shall be imported into this -State being of the Growth or Manufacture of any foreign State," -the revenue, as before, to be devoted to the payment of interest -on the public debt. The act was to take effect on July 1.</p> - -<p class='c008'>The law was enforced with severe penalties. No imported -goods were to be landed without permit obtained, on -penalty of forfeiture of vessel and cargo. No dutiable goods -imported by land could be removed from the town into which -they were imported, or sold or consumed in that town without -a permit from the collector of impost, under penalty of forfeiture -or a fine equal to the value of the goods. In June, -1784, the duty was raised to two and one half per cent. It was -at this period that manufacturing industries began to take root -in Rhode Island, and, as a natural result, we find evidence of -the growth of the protective principle in tariff legislation.</p> - -<p class='c008'>In February of the following year a committee was appointed -"to draught an act laying an additional duty upon -hats, shoes, boots and such other articles of foreign manufacture -as may be manufactured within this State." In May -<span class='pageno' id='Page_85'>85</span>an act was passed discriminating against British vessels. It -provided for an additional duty of 7 1/2 per cent on goods imported -in any vessel owned in whole or in part by British subjects.</p> - -<p class='c008'>The result of the work of the committee appointed in -February is seen in an act of June, 1785, entitled 'An Act for -laying additional Duties on certain enumerated Articles, and -for encouraging the Manufactory thereof within this State, -and the United States of America." The act is quite extensive -including the following articles:</p> - -<div class='nf-center-c1'> -<div class='nf-center c002'> - <div>25 %</div> - </div> -</div> - -<p class='c000'>Ready made garments, canes, -brush handles, warming pan -handles, mop sticks, tailors' -press and notch boards, house -bells, toys.</p> - -<div class='nf-center-c1'> - <div class='nf-center'> - <div>20 %</div> - </div> -</div> - -<p class='c000'>Scythes, hoes, leather goods.</p> - -<div class='nf-center-c1'> - <div class='nf-center'> - <div>12 %</div> - </div> -</div> - -<p class='c000'>Paper, blank books, pewter ware, -tin ware.</p> - -<div class='nf-center-c1'> - <div class='nf-center'> - <div>10 %</div> - </div> -</div> - -<p class='c000'>Tools for the use of -block makers, chaise makers, -tanners, curriers, -caulkers, shoe makers and -husbandmen, (sickles, -plane irons and saws excepted) -muffs, tippets, -ermine, candles, soap, -manufactured tobacco, -goldsmiths, silversmiths -and jewellers ware. -<span class='pageno' id='Page_86'>86</span>Instrument and cabinet makers -work, frame chairs, porter, beer.</p> - -<div class='nf-center-c1'> - <div class='nf-center'> - <div>5 %</div> - </div> -</div> - -<p class='c000'>Cordage, twine.</p> - -<div class='nf-center-c1'> - <div class='nf-center'> - <div>Special Duties.</div> - </div> -</div> - -<p class='c000'>Axes and adzes (per doz.) 6s.-20s.</p> - -<p class='c000'>Cards (per doz. boxes) 12s.</p> - -<p class='c000'>Women's shoes (per pair) 1s. 1s. 6d.</p> - -<p class='c000'>Cheese 3d. per lb.</p> - -<p class='c000'>Wrought gold 6s. per ounce.</p> - -<p class='c000'>Clocks and gold watches 18s.</p> - -<p class='c000'>Carriages £ 3, 15s. - £ 15.</p> - -<p class='c000'>Loaf sugar (3d. per lb.)</p> - -<p class='c000'>Hats 1s. - 6d. - 3s.</p> - -<p class='c000'>Iron hollow ware 3s. per cwt.</p> - -<p class='c000'>Dressed and tanned leather 3d. per lb.</p> - -<p class='c000'>Wrought silver 1s. per ounce.</p> - -<p class='c000'>Silver watches 6s.</p> -<p class='c007'>Though the purpose of the act was protective, it is -evident that in the case of many of the articles enumerated, -the duty was entirely a revenue tax. In March, 1786, steps -were taken towards laying an excise duty. A committee was appointed -to draw up a bill for the purpose. The committee reported -at the same session and an elaborate excise act was -passed, which was to go into effect on May 16; but at the -session in that month the act was suspended until the next -<span class='pageno' id='Page_87'>87</span>session, when a committee of revision was appointed. There is -no farther mention of any legislation in regard to the excise -until December, when another excise law was passed to go into -effect on May 15, 1787, and remain in force for three years. -Neither of these acts seem to have been generally enforced. -No collectors were appointed under the act of March. Under -the December act collectors were appointed in May, 1787, but -there is no record of any subsequent appointments.</p> - -<p class='c008'>When government under the United States constitution -went into operation, in 1789, it became impossible for Rhode -Island to pursue an independent policy in regard to customs -duties, and the General Assembly at the May session passed a -law providing that the same duties, payable in the same money, -be collected in Rhode Island as should be ordered by Congress -for the United States. In September the assembly supplemented -this provision by enacting a law similar to that which had -been passed by Congress. Goods imported from the United States -and from North Carolina were exempt from duty. In May, 1790, -the state adopted the constitution and the power to levy impost -duties ceased.</p> - -<p class='c008'>The want of method in keeping accounts at the time -renders it impossible to state exactly the amount of revenue -received under the acts imposing import duties. I have found -<span class='pageno' id='Page_88'>88</span>however nearly complete returns of the duties collected in -the counties of Providence and Newport, which contained the -principal posts of entry.</p> - -<table class='table1' summary=''> - <tr><th class='c017' colspan='2'>County of Providence.</th></tr> - <tr><th class='c017' colspan='2'>(Includes receipts from October 1, 1783)</th></tr> - <tr><td> </td></tr> - <tr> - <td class='c005'>Total nominal receipts</td> - <td class='c014'>£21,533-14-7 3/4</td> - </tr> - <tr> - <td class='c005'>Receipts in paper money of 1786,</td> - <td class='c014'>11,464-4-1</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'>Receipts in specie</td> - <td class='c014'>10,069-10-6 3/4</td> - </tr> - <tr> - <td class='c005'>Specie value of paper money receipts</td> - <td class='c014'>1,550-14-6 3/4</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'>11,620-5-1 1/2</td> - </tr> - <tr> - <td class='c005'>Value in present dollars</td> - <td class='c014'>$42,414.</td> - </tr> - <tr><td> </td></tr> - <tr><td> </td></tr> - <tr><th class='c017' colspan='2'>County of Newport.</th></tr> - <tr><th class='c017' colspan='2'>(Includes receipts from July, 1783, May, 1789, and from Sept. 1789)</th></tr> - <tr><td> </td></tr> - <tr> - <td class='c005'>Total nominal receipts July, 1783, May, 1789,</td> - <td class='c014'>18,900-1-8 3/4</td> - </tr> - <tr> - <td class='c005'>Receipts in paper money of 1786,</td> - <td class='c014'>10,131-12-8 3/4</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'>Receipts in specie</td> - <td class='c014'>8,768-1-0</td> - </tr> - <tr> - <td class='c005'>Specie value of paper money receipts</td> - <td class='c014'>2,181-10-4 1/2</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'>Total specie value of receipts</td> - <td class='c014'>10,949-11-4 1/2</td> - </tr> - <tr> - <td class='c005'>Value in present dollars</td> - <td class='c014'>$39,966.</td> - </tr> - <tr> - <td class='c005'>Receipts from September, 1789,</td> - <td class='c014'>3,202.</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'><span class='pageno' id='Page_89'>89</span>Total</td> - <td class='c014'>43,168.</td> - </tr> - <tr> - <td class='c005'>Providence County</td> - <td class='c014'>42,414.</td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c014'><hr /></td> - </tr> - <tr> - <td class='c005'>Total for both counties</td> - <td class='c014'>85,582.</td> - </tr> -</table> - -<p class='c008'>Such figures, of course, are not exact, and it has -been impossible to find more than fragmentary returns from -other counties. Such counties were, however, comparatively unimportant. -It will probably not be far from the truth if we -place the total receipts under the customs acts for the period -of between six and seven years, when they were in force, at -something over $90,000 or about $14,000 a year. The interest on -the public debt must have amounted to between $30,000 and -$40,000 per annum, so that the revenue from customs duties fell -far short of satisfying the purpose for which it was imposed.</p> - -<div class='chapter'> - <h2 class='c004'>Tonnage Duties.</h2> -</div> -<p class='c007'>Tonnage duties were imposed as early as 1690, and continued -until Rhode Island entered the union. They were first -levied for the support of the fort and were payable in either -money or powder. About the middle of the eighteenth century -a light house was built and additional tonnage duties were imposed -for its support. The amounts varied from time to time, -according to the needs of the fort or light house, and there -was discrimination in favor of vessels engaged in home trade. -<span class='pageno' id='Page_90'>90</span>In 1767, a time of peace, the duty imposed for the support of -the fort was 2 S., or 1 lb. of powder per ton for all vessels -above ten tons, not owned by inhabitants of the colony. The -"light money" was 4 1/2d. per ton for foreign vessels and 3s. -for each clearing for coasters.</p> - -<div class='chapter'> - <span class='pageno' id='Page_91'>91</span> - <h2 class='c004'>Notes.</h2> -</div> - -<div class='footnote' id='f1'> -<p class='c007'><a href='#r1'>1</a>. Gneist, Hist. of the Eng. Const., Vol. 1, p. 34.</p> -</div> - -<div class='footnote' id='f2'> -<p class='c008'><a href='#r2'>2</a>. Wilson, The National Budget, p. 10:</p> - -<p class='c008'>In the year ending March 31, 1886, the net receipts -from domains, forests, &c., were only £380,000, out of a total -revenue of over £89,000,000, but it is interesting to notice -that even now by the <span class='under'>ordinary revenue</span> is understood "the old -hereditary property of the king, the original property of the -state, which belongs to the king independently of any vote of -Parliament," while by <span class='under'>extraordinary revenue</span> is understood "the -income derived from direct taxation, customs, and excises granted -by vote of Parliament," Gneist, Hist. Eng. Const. II, 346-7.</p> -</div> - -<div class='footnote' id='f3'> -<p class='c008'><a href='#r3'>3</a>. Wilson p. 7:</p> - -<p class='c008'>The earliest taxation was on land only. Taxation of -personal property was introduced by the Saladin Tithe in 1188. -It was the introduction of a poll tax which led to the Wat -Tyler rebellion of 1381. The first permanent tax was the -hearth money tax imposed in 1663. Much the greater part of the -taxes are now permanent.</p> -</div> - -<div class='footnote' id='f4'> -<p class='c008'><a href='#r4'>4</a>. In early times the fines were apportioned among those whose -neglect had caused the fine i.e. the freeholders with freeholdings, -including houses and profitable rights, as the basis -of assessment. (Gneist, Hist. Eng. Const. I, 375, 376.) The -system now becomes the household (whether freehold or not) "according -to the scale of the visible profitable property in the -parish." (Ib. II, 212.) The act itself reads that the overseers -of the poor shall have power to raise the necessary funds -"by Taxation of every inhabitant, Parson, Vicar and other, and -of every occupier of Lands, Houses, Tithes impropriate, Propriations -of Tithes, Coal Mines or saleable Underwoods in the said -Parish, in such competent Sum and Sums of Money as they shall -think fit."</p> -</div> -<div class='footnote' id='f5'> -<p class='c008'><a href='#r5'>5</a>. <span class='pageno' id='Page_92'>92</span>No tax was ever levied in support of religion. The colony -as a whole seems to have neglected education. In 1640, however, -Robert Lenthall, school teacher and minister, was granted 104 -acres of land by Newport, and 100 acres was appropriated for a -school "for encouragement of the poorer sort." Arnold's Hist. -of R.I., Vol. 1, p. 145. Providence also later made some provisions -for education.</p> -</div> - -<div class='footnote' id='f6'> -<p class='c008'><a href='#r6'>6</a>. Providence, Portsmouth, Newport and Warwick, founded between -1636 and 1642, were perfectly independent with full powers of -self government until united under what is known as the <span class='under'>Patent</span> -in 1647. This independent character of the towns is brought -out in W. E. Foster's <span class='under'>Town Government in Rhode Island</span>--John -Hopkins University Studies, Fourth Series.</p> -</div> - -<div class='footnote' id='f7'> -<p class='c008'><a href='#r7'>7</a>. R.I. Col. Recs. I, 27-31.</p> -</div> - -<div class='footnote' id='f8'> -<p class='c008'><a href='#r8'>8</a>. <span class='pageno' id='Page_93'>93</span>Among the entries under the first day of which we have record -is an order for the appointment of a treasurer for the -"expending of the Towne's stock." (R.I. Col. Recs. I, 13) -Some months later it is provided that any one more than a quarter -of an hour late at a town meeting shall be fined 1s. 6d. -(ib. p. 15) An entry under the second year shows that payments -had been made for lands received by new comers, and like -payments are ordered to be made by future comers, but the -amounts are illegible. (Staples' Annals of Prov., p. 23) In -1661, Roger Williams in speaking of the year 1638, says it was -agreed that every person admitted to "injoying landes" should -pay 30s. to the common stock (R.I. Col. Recs. I, 23) And in -the articles of government in 1640, it is provided that every -one received as a townsman shall make the same payment (ib. 30) -The same provision is included in the plan for a new settlement -proposed by Roger Williams (ib. 40)</p> -</div> - -<div class='footnote' id='f9'> -<p class='c008'><a href='#r9'>9</a>. At Portsmouth the charge was 2s. per acre (R.I. Col. Recs. -I, 56)</p> -</div> - -<div class='footnote' id='f10'> -<p class='c008'><a href='#r10'>10</a>. In 1638, a fence was ordered to be built "the charge to be -borne proportionally to every mans allottment." (repealed). In -the same year two treasurers are chosen; it is ordered that -the highways be repaired and that a prison be built both to be -paid for out of the treasury. A land subsidy for building a -mill is granted and in 1643 a town watch is ordered to be kept -every night, also to be paid for out of the treasury. (R.I. -Col. Recs. I, 53, 57, 58, 59, 78.) Still more interesting is -the appointment of four men for the venison trade with the indians. -These "truck masters" are forbidden to give more than -three half pence a pound, "a farthing for each pound being allowed -to the treasury" (Ib. 63) Every inhabitant was ordered -to be provided with one musket, one pound of powder, twenty -bullets, two fademes of match, sword, rest and bandeliers, -(Ib. 54) On another occasion every man was ordered to have by -him four pounds of shot and two pounds of powder. (Ib. 77)</p> -</div> -<div class='footnote' id='f11'> -<p class='c008'><a href='#r11'>11</a>. <span class='pageno' id='Page_94'>94</span>The treasurer was directed to pay to the secretary for -service done £19 and 10 acres of land, and to the sergeant £6. -In another instance he is ordered to make a payment of £57 2s. -4d. (R.I. Col. Recs. I, 90, 95) There is no evidence of the -payment of the judge and elders, who were both executive and judicial -officers.</p> -</div> - -<div class='footnote' id='f12'> -<p class='c008'><a href='#r12'>12</a>. R.I. Col. Recs. I, 87: This is the first statement (if -we except the payment according to allotments ordered at Portsmouth, -which was repealed. See above Note 10.) which we find -of a principle that could serve as a basis of taxation. Another -entry which might point either to payments for lands or taxes -is "It is ordered that such as shall bring in their acquittances from the Treasury to the Judge and Elders shall have -their Lands recorded." (ib. p. 99). That payments for land were -required would seem clear from an order of the General Court -of the inhabitants of Portsmouth and Newport, after the union -of the two towns, directing the "Treasurer to make demands for -all such monies as are due to the Treasurers for the Lands assigned -forth to particular men." (ib. 103)</p> -</div> -<div class='footnote' id='f13'> -<p class='c008'><a href='#r13'>13</a>. <span class='pageno' id='Page_95'>95</span>R.I. Col. Recs. I, 122: The order directs "that the three -shillings a day allowance be taken off from the Officers." -The "Officers" might imply that all offices were paid, but -there has been no mention of payment except to the secretary -and sergeant. It is not unlikely that the magistrates received -fees in their judicial capacity.</p> -</div> - -<div class='footnote' id='f14'> -<p class='c008'><a href='#r14'>14</a>. A committee appointed to examine and balance the accounts -of the treasurers reported that £111, 3s. 4d. was due from the -treasury of Newport. The frequent examinations of accounts -which are ordered also show that financial matters are increasing -in importance.</p> -</div> - -<div class='footnote' id='f15'> -<p class='c008'><a href='#r15'>15</a>. R.I. Col. Recs. I, 125.</p> -</div> - -<div class='footnote' id='f16'> -<p class='c008'><a href='#r16'>16</a>. This interruption was caused by William Coddington, a -citizen of Newport, who obtained from the Council of State in -England a grant to govern the islands of Rhode Island and Conanicut, -with a council of six men named by the people and approved by himself. The grant was repealed in Oct. 1652, but -mutual jealousies kept the towns apart till the date given.</p> -</div> -<div class='footnote' id='f17'> -<p class='c008'><a href='#r17'>17</a>. <span class='pageno' id='Page_96'>96</span>Government under the Patent was marked by extreme decentralization. -At first all legislative powers remained with -the freemen of the towns; the committee could merely propose -measures and declare the decisions reached by the freemen. -The committee, however, tended to become the legislative body -and was regularly established as such on the resumption of the -government in 1654. (R.I. Col. Recs. I, 276 et seq.)</p> -</div> - -<div class='footnote' id='f18'> -<p class='c008'><a href='#r18'>18</a>. No solicitor was elected after 1684.</p> -</div> - -<div class='footnote' id='f19'> -<p class='c008'><a href='#r19'>19</a>. This continued until 1747. Arnold Hist. of R.I. II, 157.</p> -</div> - -<div class='footnote' id='f20'> -<p class='c008'><a href='#r20'>20</a>. There are several instances of laws imposing fines of -from £1 to £10 for refusal to bear office. A man could not be -compelled however to bear office for several years in succession. -In 1659, an assistant who had been elected several -times was excused from further service, and a law of 1665, imposing -a fine of £5 on constables for refusal to serve, provided -that the same man should not be elected more than once -in three years. By act of 1672, no man need serve as a deputy -for two courts in succession. More than this, a town law, -"declared all the inhabitants, though not admitted freemen, -liable to be elected to office," (Staples Annals of Prov. p. -118) By act of Assembly in 1670, any person judged capable of -holding public office might be elected a freeman whether he -desired it or not. (R.I. Col. Recs. II, 357).</p> -</div> -<div class='footnote' id='f21'> -<p class='c008'><a href='#r21'>21</a>. <span class='pageno' id='Page_97'>97</span>The only legislative officers under the Patent who received -any pay were the commissioners from the towns, who were allowed -3s. a day payable by the towns, with a double fine for absence -(R.I. Col. Recs. I, 307). No salaries appear to have been -paid under the charter for the first few years. In 1666, (R.I. -Col. Recs. II, 167) 3s. a day was granted to all who served in -the general assembly or colony court of trials (except such as -had stated fees), payable in the former case by bills receivable -for taxes in the town of the holder and in the latter case -out of the general treasury. The fine for non-attendance was -double the pay. In April, 1672, these salaries were increased, -but the increase was repealed the next month, and in November -deputies wages were fixed at 2s. a day, payable by the town, with -a fine of £1 for non-appearance at the assembly or £2 in case -there was no quorum, for an assistant in the latter case the -fine was £5. (R.I. Col. Recs. II, 443, 456, 473) By acts of -1664 and 1666, a like fine had been imposed on magistrates absent -from the court of trials in case of no quorum. By act of -1680, (R.I. Col. Recs. III, 87) magistrates and deputies were -to be paid out of the general treasury at the rate of 7s. a week. Perhaps -this was a substitute for the act of 1679. This comprises all the legislation in the records on the subject. There -seems to be some doubt as to the extent of the action of these -laws. Arnold (Vol. I, 532) says "Salaries had occasionally -been paid to the civil officers, but most of the time public -service had been performed gratuitously." In any case the imposition -of fines for non-attendance must have gone far to make -the system self supporting.</p> -</div> -<div class='footnote' id='f22'> -<p class='c008'><a href='#r22'>22</a>. <span class='pageno' id='Page_98'>98</span>The sergeant in particular was a considerable source of -expense. Several times as late as 1664, we find taxes of from -£5 to £25 levied for the payment of his bills, and an act of -1673, recites that the inhabitants have been "greatly oppressed -and grieved" by the sergeant's "great wages" and that henceforth -he shall receive but 3s. a day for attendance in the -general assembly, and simply his fees at the court of trials, instead -of "great fees at the Court of Tryalls, and four shillings -a day, alsoe" as heretofore.</p> -</div> - -<div class='footnote' id='f23'> -<p class='c008'><a href='#r23'>23</a>. A law of 1670, (R.I. Col. Recs. II, 361) provides that for -rates formerly or now ordered the treasurer shall have one -shilling in the pound for all he receives in provisions, but -nothing for what he shall receive in money or for any fines -now due the colony, "and what charge he shall be at he shall -be allowed for that besides." In 1671, (ib. 385) it is ordered -that for all (in money or other pay) that the treasurer has -received during the last, or shall receive during the coming, -year he shall be allowed twelve pence on the pound. An audit -of 1681, speaks of the treasurer's commissions as 5%. An audit -of the accounts of the treasurer under Andros show that the -commission was 10%, and this rate seems to have been continued -after the reestablishment of the colonial government. In the -case of the tax levied in 1679, the towns are ordered to pay -the treasurer's salary in addition to the tax, but as a rule -his commission seems to have been deducted from the receipts.</p> -</div> -<div class='footnote' id='f24'> -<p class='c008'><a href='#r24'>24</a>. <span class='pageno' id='Page_99'>99</span>Later the colony, in some instances, made grants to meet the -expenses of certain of the roads and bridges of more than local -importance.</p> -</div> - -<div class='footnote' id='f25'> -<p class='c008'><a href='#r25'>25</a>. R.I. Col. Recs. I, 222.</p> -</div> - -<div class='footnote' id='f26'> -<p class='c008'><a href='#r26'>26</a>. Ib. 288.</p> -</div> - -<div class='footnote' id='f27'> -<p class='c008'><a href='#r27'>27</a>. This is shown often in the wording of the laws; for example, -in the salary law of 1666. (see p. 97 Note 21) the treasurer -is ordered to make payment "out of those monies which -either by fine, forfeiture or otherwise, are brought into the -Treasury," and in the act granting diet and lodging in 1679, -(see ib.) the expense is to be met out of "the fines and forfeitures -due to the Collony." Taxes are not specified as a -source of revenue. The audit reports entered in the colony account -book show the same thing. The decentralization which -marked the government under the Patent is seen in the order -"that the Publick Treasurer shall only receive such fines, forfeitures, -amercements and taxes, as fall upon such as are not -within the liberties" of the four towns. (R.I. Col. Recs. I, -197). An act of 1656 (Ib. 334) provides that all "fines that are committed -about ye Generall Courts, as of juriemen, &c., shall all -returne and belong to ye Generall Treasurie." And in general -it was the fines imposed in the colony courts that were the -most fruitful sources of revenue.</p> -</div> -<div class='footnote' id='f28'> -<p class='c008'><a href='#r28'>28</a>. <span class='pageno' id='Page_100'>100</span>R.I. Col. Recs. I, 223: The towns of Providence and Warwick -were to have each one barrel of powder, five hundred -pounds of lead, six pikes, and six muskets. Portsmouth was to -have two barrels of powder, one thousand weight of lead, twelve -pikes, and eighteen muskets; Newport, three barrels of powder, -one thousand weight of lead, twelve pikes, and twenty-four muskets.</p> -</div> - -<div class='footnote' id='f29'> -<p class='c008'><a href='#r29'>29</a>. A tax of £24 was levied for this purpose in November, 1658, -and in the following May another of £50 (R.I. Col. Recs. I, -395, 416). It is not quite clear whether or not the second was -meant to include the first.</p> -</div> - -<div class='footnote' id='f30'> -<p class='c008'><a href='#r30'>30</a>. Three years later the order had not been complied with. -Newport however had a prison under way. This was adopted as -the prison of the colony and the other towns were ordered to -contribute to the cost. The portion of the law ordering cages -to be built was repealed.</p> -</div> -<div class='footnote' id='f31'> -<p class='c008'><a href='#r31'>31</a>. <span class='pageno' id='Page_101'>101</span>The claims of Massachusetts, Connecticut and Plymouth included -practically the whole territory of the colony. The -claim of Connecticut up to the bay on the west was not settled -until 1703, and the claim of Massachusetts (which had succeeded -to the Plymouth claim) up to the bay on the east was not settled -until 1746.</p> -</div> - -<div class='footnote' id='f32'> -<p class='c008'><a href='#r32'>32</a>. None of this tax was paid for some years, and the whole -amount was never received by Williams (See his letter to the -town clerk of Providence, Jan. 1680-81, printed in the Narragansett -Club Publications, Vol. 6, p. 400) Contributions -(amounting it was claimed to £200) seem to have been taken -up in Warwick and Providence to send Williams on his second -agency (See R.I. Col. Recs. I, 234, & II, 78), but he was -obliged to sell his trading house in Narragansett to support -his family during his absence (Arnold I, 239), and he seems to -have been compelled to support himself by teaching while in -England (Arnold I, 251). As he himself expresses it he was -"left to starve, or steal, or beg or borrow." (Letter to -Providence R.I. Col. Recs. I, 351). He was also obliged to sell -several islands in the bay owned by him to meet his expenses -incurred on his journeys to England (Arnold I, 105). Clarke -seems to have supported himself in part by preaching and other -means. (R.I. Col. Recs. II, 79)</p> -</div> -<div class='footnote' id='f33'> -<p class='c008'><a href='#r33'>33</a>. <span class='pageno' id='Page_102'>102</span>It was first attempted to raise the necessary amount by contribution -(R.I. Col. Recs. I, 443). About £40 seem to have -been secured this way. Those who had contributed were allowed -to set off their contributions against their part of the rate.</p> -</div> - -<div class='footnote' id='f34'> -<p class='c008'><a href='#r34'>34</a>. Does not seem to have been fully paid Oct., 1663. (R.I. -Col. Recs. I, 506)</p> -</div> - -<div class='footnote' id='f35'> -<p class='c008'><a href='#r35'>35</a>. This tax was collected with the greatest difficulty. Hardly -any of it seems to have been paid for several years. A -"great part" remains unpaid in October, 1669, (R.I. Col. Recs. -II, 288) and we find measures taken for its collection in -certain places as late as May, 1671. (R.I. Col. Recs. II, 380-3). -In October, 1666, (ditto II, 183) it is mentioned that -"several persons" are "yett behind" in former rates.</p> -</div> - -<div class='footnote' id='f36'> -<p class='c008'><a href='#r36'>36</a>. Westerly had contributed £65 and was excused from the tax. -In May, 1671, (R.I. Col. Recs. II, 380 et seq.) a great portion -of this tax had not been assessed.</p> -</div> - -<div class='footnote' id='f37'> -<p class='c008'><a href='#r37'>37</a>. This was the first percentage tax. In May, 1674, "under -severall pretences few or none paid." (R.I. Col. Recs. II, -521). Some are also behind in former rates, (ditto 522). So -far as shown by the colony account book, the receipts from this -tax amounted to but a few pounds.</p> -</div> - -<div class='footnote' id='f38'> -<p class='c008'><a href='#r38'>38</a>. In May, 1679, several towns had not assessed the rate. -(R.I. Col. Recs. III, 33) An audit in July, 1681, shows that -£108 6s. 10d. is due on this and the rate of 1680, a considerable portion -of the deficiency being for the present tax.</p> -</div> -<div class='footnote' id='f39'> -<p class='c008'><a href='#r39'>39</a>. <span class='pageno' id='Page_103'>103</span>The sum was paid down by Stephen Arnold, who was guaranteed -by the notes of several other persons who in turn were -to be paid out of the tax. In June, 1681, certain of those -who had given their notes to Arnold petition for relief, from -which it is evident that the tax had not been paid. The delinquent -towns are ordered to pay.</p> -</div> - -<div class='footnote' id='f40'> -<p class='c008'><a href='#r40'>40</a>. For delinquency in payment see notes 38 and 41.</p> -</div> - -<div class='footnote' id='f41'> -<p class='c008'><a href='#r41'>41</a>. The colony account book shows the receipt of but £59, -13s. 10d. up to September, 1686, from the deficiency of £108, -6s. 10d. (Note 38) and the present tax. More may have been received -for the accounts were left in an irregular manner, and -the custom of offsetting debts due from the colony against -rates may have prevented some payments being recorded at all. -On the other hand it was in the summer of 1686, that the colony -forfeited its charter so that it would not be strange if the -taxes due were not collected.</p> -</div> - -<div class='footnote' id='f42'> -<p class='c008'><a href='#r42'>42</a>. I have been able to find no trace of this tax in the colony -records, but such a tax seems to have been ordered by Andros -throughout his whole jurisdiction, and it is mentioned as -levied in Staples Annals of Providence, p. 177.</p> -</div> - -<div class='footnote' id='f43'> -<p class='c008'><a href='#r43'>43</a>. <span class='pageno' id='Page_104'>104</span>This tax as assessed in Providence amounted to £37 12s. -3d. of which £14 was poll money, giving the number of polls assessed -as 178. The number of separate property assessments -was 144. In the rate of £120 levied in the same year Providence -paid one sixth of the whole. Using this as a basis of -calculation the penny in the pound and poll tax would have -amounted to about £225. The other penny in the pound taxes -do not seem to have yielded quite so much. The three perhaps -yielded about £600.</p> -</div> - -<div class='footnote' id='f44'> -<p class='c008'><a href='#r44'>44</a>. R.I. Col. Recs. I, 104-5. Herdsmen or lightermen detained -on their necessary employment were subject to a fine of -only 2s. 6d., and farmers might leave one man at home subject -to the same penalty.</p> -</div> - -<div class='footnote' id='f45'> -<p class='c008'><a href='#r45'>45</a>. R.I. Col. Recs. I, 153: Provision was also made for archery. -Every person above seven years of age was required to be supplied -with bow and arrows and to practice shooting. (Ibid 186)</p> -</div> - -<div class='footnote' id='f46'> -<p class='c008'><a href='#r46'>46</a>. R.I. Col. Recs. I, 372: In 1673, those also were exempted -who could not fight without violating their conscience. A -concession to the Quakers, but the abuse to which the law was -subject led to its repeal a few years later.</p> -</div> - -<div class='footnote' id='f47'> -<p class='c008'><a href='#r47'>47</a>. The arms required by the act of 1647, were "a musket, one -pound of powder, twenty bullets, and two fadom of match, with -sword, rest bandaliers all completely furnished." By act of -1665, in addition to his arms each man must be furnished with -two pounds of powder and four pounds of lead or shot. (R.I. -Col. Recs. II, 117). Under the law of 1677 the requirements -were one gun or musket, one pound of powder, and thirty bullets -(Ibid 570). The act of 1665, speaks of the burden on the poorer -citizens in keeping their arms in repair, and ammunition on -hand, and provides that to meet these expenses nine shillings -a year in current pay shall be paid to each enlisted soldier, -the necessary amount to be levied by rate. No future law makes -any mention of such payment and service was probably -as a rule without recompense.</p> -</div> -<div class='footnote' id='f48'> -<p class='c008'><a href='#r48'>48</a>. <span class='pageno' id='Page_105'>105</span>We have of course no accurate records of the number of the -population at that time. From the data which we do have however -it is probably safe to say that when the four towns came -together in 1647, the colony contained less than one thousand -inhabitants, and that the number gradually increased until at -the end of the period, it amounted to between four and five -thousand. The royal commissioners reported in 1665, that the -"Colony hath its scattered townes upon Rhode Island, two upon -the maine land, and four small villages" (R.I. Col. Recs. II, -129). By 1678 the towns had increased to nine, at which number -they remained for many years. Certain parts of the colony, as -the island and some of the country in the south and to the -west of the bay (the Narragansett country) seem to have been -very fertile. Say the commissioners above quoted "In this Province -also is the best English grasse, and most sheepe, the -ground very fruitfull, ewes bring ordinarily two lambs, corn -yields eighty for one, and in some places, they have had corne -sixe years together without manuring." The industry of the -colony at this period was wholly agricultural and tended to -stock and dairy farming rather than to the raising of grain. -Indeed the colony seems on some occasions to have been dependent -on its neighbors to supplement its own supply of the latter -article. The colonists seem to have been comfortably off, -without either great wealth or great poverty. In Providence -estates were of small size (a few acres), life was on a very -humble scale, the inhabitants enjoying only the real necessities. -On the island estates were also small in size but there -was more wealth, and the Narragansett country a few years -later saw the growth of large stock farms and plantations, -sometimes five, six, or even ten square miles in extent, managed -by slave labor. Perhaps the condition of the colony as a -whole during the period from 1647 to 1689, is best summed up -in the words of Governor Ward in a letter to the Board of -Trade many years later, "for, although we were not rich, yet -poverty was a stranger among us, till the year 1710." An excellent picture of the early economic development of Providence -can be found in Dorr's "Planting and Growth of Providence," published -as No. 15 of the Rhode Island Hist. Tracts. A description -of the "Narragansett Planters" is given by Mr. Edward Channing -(Johns Hopkins University Studies, Series IV, No. III). -Not only were the people of that time lacking in wealth according -to the standard of today, but the organization of their -economic life was entirely different from that we now know. -Each family possessed a sufficiency of land, but produced only -enough to meet the current needs of the household. There was -no chance for saving, investment and accumulation; there was -no adequate money system. All this would make a tax fall much -more heavily than under our present conditions. Another circumstance -that added to the burden was that taxes were not levied -continuously, a small amount each year, but in considerable -amounts, at intervals of several years. The colony suffered -greatly at the time of Philips war. Warwick and a large -part of Providence were destroyed, the inhabitants taking refuge -on the island. All these considerations must be taken into -account in the endeavor to form a judgment of the burden of -taxation during the period.</p> -</div> -<div class='footnote' id='f49'> -<p class='c008'><a href='#r49'>49</a>. <span class='pageno' id='Page_106'>106</span>In the letter from Roger Williams to the town clerk of -Providence, already mentioned (note 32) he says that taxation -in Rhode Island is far lighter than in any other colony. He -also mentions that the charter cost about £1,000, while that -of Connecticut cost £6,000. The letter itself is a plea for -the more prompt payment of rates.</p> -</div> -<div class='footnote' id='f50'> -<p class='c008'><a href='#r50'>50</a>. <span class='pageno' id='Page_107'>107</span>R.I. Col. Recs. II, 505.</p> -</div> - -<div class='footnote' id='f51'> -<p class='c008'><a href='#r51'>51</a>. Ibid III, 13.</p> -</div> - -<div class='footnote' id='f52'> -<p class='c008'><a href='#r52'>52</a>. Ibid III, 162.</p> -</div> - -<div class='footnote' id='f53'> -<p class='c008'><a href='#r53'>53</a>. That these loans or contributions were often only for a -few pounds is expressive of the poverty of the treasury. The -occasional reports entered in the colony account book give us -some idea of the financial transactions of the colony at this -time. The amount entered as due the colony from May, 1672, -to May, 1673, was £33, all from fines (£8 from jurors fines), -of which £23 12s. had been received. In August, 1673, there -was reported due £64 14s. 4d. for rates and fines unpaid between -1664 and 1670. The amount expended from May, 1672, to -August, 1673, was £21 6s. 3d. for jury dinners, provisions for -the general court (wine and brandy), for transportation of public -officers, for books for the treasurer, for capturing a prisoner, -for support of prisoners, for hanging prisoners, for messengers -to and from Plymouth. The audit committee in August, report -£137 6s. due from the colony. The receipts entered from October, -1673, to May, 1675, are £125 9s. 10d. of which £95 is -specified as coming from fines, and £3 12s. from rates (the -farthing in the pound rate of 1673), the remainder not being -specified. This may not be the amount actually received, but -rather what was known to be due the treasury, for the amount -entered as expended between May, 1672, and April, 1677, was -£101 2s. 3d., the most important items being as before jury dinners. -(£7 1s. 8d.) criminal matters (£ll 16s. 6d.), carriage -of public officers (£2 11s.), general sergeant (£23 1s. O.) -general recorder (£17 11s.) The committee to audit the accounts -of Peleg Sanford whose term of office as treasurer was -from May, 1678 to May, 1681, reported payments amounting to -£392 1s. 9d., largely for surveys made in the Narragansett -country, expenses in connection with the boundary line, and -other expenses similar to those previously mentioned. In the -greater part of the payments, however, only the name of the person -paid and not the purpose is given. Some of these payments may -have been on account of expenses in connection with the war. Fines form a -principal element of the receipts, but the principal item was -£299 13s. 2d. from the taxes of 1678 and 1680. The expenditures -entered between September, 1681, and September, 1686, -amounts to only £82 0s. 11d. largely for jury dinners and -payments to the sergeant and recorder. The audit of the accounts -of the treasurer under Andros show nominal receipts of -£213 6s. 8d. from taxes, and expenditures of £232 7s. 1d, the -principal items being the court houses and the bounty on wolves, -the purposes for which the taxes were laid, and payment of the -sheriff. (£18 4s.).</p> -</div> -<div class='footnote' id='f54'> -<p class='c008'><a href='#r54'>54</a>. <span class='pageno' id='Page_108'>108</span>One of the complaints made against the colony by Bellemont -in 1699 was, "They raise and levy taxes and assessments -upon the people, there being no express authority in the charter -for so doing." (R.I. Col. Rec. III, 386). Article IV, Sec. -10, of the present constitution provides that "The general assembly -shall continue to exercise the powers they have heretofore -exercised, unless prohibited in this constitution," but -makes no more definite grant of the right to tax. It would -seem that this right has never been <span class='under'>specifically</span> granted to the -assembly.</p> -</div> - -<div class='footnote' id='f55'> -<p class='c008'><a href='#r55'>55</a>. The separation took place in 1696, Arnold I, 533.</p> -</div> - -<div class='footnote' id='f56'> -<p class='c008'><a href='#r56'>56</a>. During the early years of the colony there were several -outlying districts (Block Island, Conanicut, and certain districts -which afterwards became Kingstown and Greenwich) not -yet incorporated into towns. For those places assessors were -generally appointed by the general assembly, collection was by -the general sergeant. By 1678, however, these places had all -attained to the dignity of towns.</p> -</div> - -<div class='footnote' id='f57'> -<p class='c008'><a href='#r57'>57</a>. R.I. Col. Recs. I, 306: If any person refused to assist -an officer in gathering rates he was to be fined ten shillings.</p> -</div> -<div class='footnote' id='f58'> -<p class='c008'><a href='#r58'>58</a>. <span class='pageno' id='Page_109'>109</span>R.I. Col. Recs. I, 227: Those individuals that did not -pay their tax within twenty days were to be liable "in Generall, -and each man in particular x x to the penealtie of the forfeiture -of ten pounds," imposed by the court of commissioners -upon the town for failure to pay its quota. Both of these provisions -are also found in the act ordering that the magazines be -supplied in 1650. (Ibid 223)</p> -</div> - -<div class='footnote' id='f59'> -<p class='c008'><a href='#r59'>59</a>. In the act ordering the erection of prisons in 1655, the -assembly chose three men to make the rate in each town except -Newport, for which four were chosen. Each town was empowered to -add to the number, or to substitute others for those chosen. -These same men were to have the charge of building the prisons. -(R.I. Col. Recs. I, 311). The several acts in regard to the -rates of 1662 and 1664, do not prescribe the machinery of assessment -and collection except where extraordinary measures -are adopted as a result of non-payment. In other cases it is -simply ordered that the inhabitants of the towns meet and assess -the rate. It does not seem probable that a full town -meeting would undertake to apportion a rate. It is more likely -a committee of assessors would be appointed for the purpose. -The law of 1665, providing for the military assessment orders -the appointment of men to make the rate. An act of October, -1670, directs each town to choose a convenient number of persons -to make the rate ordered the June before. After 1678, the -records of Providence show that the election of assessors was -customary. They were elected for each tax. It was not till -well into the next century that assessors became regular town -officers.</p> -</div> -<div class='footnote' id='f60'> -<p class='c008'><a href='#r60'>60</a>. <span class='pageno' id='Page_110'>110</span>It is probable that in the earlier years each individual -was his own collector, the constable being sent for the rate -only on failure to pay. Before long, however, the constable -must have become practically the collector. A law of June, -1684, provides that all future rates shall be gathered by the -town constables who were to be allowed two shillings on the -pound for their services, and to forfeit double their fees in -case of neglect (R.I. Col. Recs. III, 162)</p> -</div> - -<div class='footnote' id='f61'> -<p class='c008'><a href='#r61'>61</a>. R.I. Col. Recs. II, 510.</p> -</div> - -<div class='footnote' id='f62'> -<p class='c008'><a href='#r62'>62</a>. Taxation according to "strength and estate," as it usually -reads, is the almost unvarying form in which these early -colonists expressed their idea of equality in taxation. It -would be difficult to find a better expression.</p> -</div> - -<div class='footnote' id='f63'> -<p class='c008'><a href='#r63'>63</a>. Payment however must be made in what may be kept in a -store house three months without damage.</p> -</div> - -<div class='footnote' id='f64'> -<p class='c008'><a href='#r64'>64</a>. This is explained as follows, "or that is accordinge to -tenn upon the hundred a yeare forbearance". This and a like -reference further on in the text would seem to show that it -was ten per cent interest which was to be charged on rates not -paid when due and that the usual rate of interest was five -per cent.</p> -</div> -<div class='footnote' id='f65'> -<p class='c008'><a href='#r65'>65</a>. <span class='pageno' id='Page_111'>111</span>The only case before the time of Andros was the farthing -in the pound tax levied at the time of the passage of the law. -Very little seems to have been received from this tax. The -following provision of the law may afford some explanation. -"All rates to be paid in country pay, accordinge to price of -wooll twelve pence a pound; and to vallue their estates according -as it would be worth to pay a debt in old England." -It was added by way of explanation at the next session, "every -penny of English money to be the value of four pence here." -From other laws &c., it appears that the English pound sterling -was only a little more than twice as valuable as the -pound of "country pay" so that a valuation at the rate of four -to one would be an undervaluation. And again, wool was usually -received in payment at six or seven pence a pound so that -payment at the rate of wool twelve pence a pound would be -payment in a depreciated currency.</p> -</div> - -<div class='footnote' id='f66'> -<p class='c008'><a href='#r66'>66</a>. It should be noted however that the magistrates were -also members of the councils of the towns in which they lived.</p> -</div> - -<div class='footnote' id='f67'> -<p class='c008'><a href='#r67'>67</a>. It was a common thing to make the rate makers, whether -appointed by the town or the assembly, responsible for the -rate in case it was not made. The same is true for the constables -and sergeants in case it was not collected. The -reasons for the non-payment of taxes seem to have been political -rather than economic. All through this period, particularly -in the early part, the central government, as we have -said, was weak and the colony was torn by dissensions. There -does not seem to have been entire harmony between the main -land and the island, and it was in the main land towns and outlying -districts that the greatest difficulty was found in -collecting taxes. Warwick protested strongly against paying -her portion of the £600 tax to pay Clarke in 1664, (R.I. Col. -Recs. II, 78) claiming that most of the time Clarke had been -merely the agent of the island. If the tax must be levied, -the town prayed that it might be levied on the Indians who -had intruded on their lands and stolen their goods, or by -"just fines and amersements, layd upon such in the Collony as -have not only gone about, but allso have betrayed the Collony." -This tax was not collected in Warwick for six or seven years. -There were also internal dissensions in the towns themselves, -particularly in Providence where the opposing parties seem to -have been of nearly equal strength. In 1641, the inhabitants -of Pawtuxet, an outlying district of Providence, submitted to -Massachusetts jurisdiction and was not permanently reunited to -Rhode Island until 1658, (Arnold I, 111). Until 1703 the -conflicting claims in Narragansett country continued to interfere -seriously with the exercise of jurisdiction in that country, -sometime rendering it altogether impossible. Another -cause which rendered collection difficult was the custom of -offsetting debts due from the colony against rates. One of -the provisions enacted at the same time with the sedition act -was "neither shall any persons plea that the Collony is in -his debt, be of any force or offset to his or their said rate -on that pretence, untill the end be answered for which the -rate is or shall be made." Similar acts were passed on many -other occasions. Nevertheless offsetting rates against debts -was customary and the practice is authorized by a general law -of 1684. (R.I. Col. Recs. III, 165)</p> -</div> -<div class='footnote' id='f68'> -<p class='c008'><a href='#r68'>68</a>. <span class='pageno' id='Page_112'>112</span>R.I. Col. Recs. II, 438: The act speaks of "a covetous or -ffactious and mallicious sperritt appeeringe in sundry townes -and places of this Collony; who oppose all or any rates, and -thereby prevailinge, by their deluded adherents in overpowering -the more prudent and loyall partys in such towne and place, -to the frustration of the most necessary and needfull ends for -which such rates are levied."</p> -</div> - -<div class='footnote' id='f69'> -<p class='c008'><a href='#r69'>69</a>. Arnold I, 356.</p> -</div> - -<div class='footnote' id='f70'> -<p class='c008'><a href='#r70'>70</a>. <span class='pageno' id='Page_113'>113</span>It does not seem quite clear whether this provision means -merely that each town should be represented, or that each town -should have its full representation. Arnold (I, 365) thinks the -latter. When the tax of 1673 was levied no deputies are recorded -as being present from New Shoreham (Block Island) or -Westerly. The great distance in the one case and the interference -of Connecticut in the other, rendered attendance from -those towns very uncertain and may have caused their absence -to be necessarily disregarded. Only five deputies from Newport -and one from Warwick however are reported as "engaged." This -would make it seem doubtful if a complete representation was -actually required. An act of April, 1678, (R.I. Col. Recs. III, -6.) repealed this act of 1672, and provided that the general -assembly should consist (as provided in the charter) of the -governor or deputy governor with six assistants, "and soe many -of the freemen as shall be elected in each respective towne, -x x x or the major part of them then present," who should have -to make laws and levy taxes, provided however that no tax -should be levied without notice given to each town, that the -"townes may accordingly by their representatives give their due -attendance." A year later the restriction was removed and the -assembly resumed its old powers. (R.I. Col. Recs. III, 53).</p> -</div> - -<div class='footnote' id='f71'> -<p class='c008'><a href='#r71'>71</a>. Arnold II, 502: Under the Andros government (in the case -of the per centage taxes and the £120 tax ordered in December, -1688) a return seems to have been made to the system of assessment -by town councils. A copy of a warrant, dated July 20, 1687, -from John Usher, treasurer and receiver general of his majesty's -revenue in New England, to the constable and selectmen of -Providence is preserved among the papers of the historical society. -The constable is ordered to call a town meeting for the -choice of a "commissioner" who, with the selectmen, is to make -a list of all males over sixteen and "a true Estimation of all -reall & personall Estates," as provided in the act of Andros -and council, and then to assess a poll tax of 1s. 8d. (members -of his majesty's council exempt) and a property tax of a penny -in the pound. The commissioner was then to meet with the commissioners -of the other towns of the county (Rhode Island), -when as a body they were to "examine x x & correct & perfect" -the rate lists according to the true meaning of the act and -transmit the result to Usher, together with the names of the -constables in each town to whom warrants for collection were to be -issued. I have not been able to find the act of Andros and his -council here referred to, but it seems to have included the -provisions contained in the warrant and also a table of values -at which the different kinds of property were to be estimated. -It is in these taxes levied by Andros that we first meet with -the poll tax which was soon to become a part of the regular -system of taxation adopted by the colony.</p> -</div> -<div class='footnote' id='f72'> -<p class='c008'><a href='#r72'>72</a>. <span class='pageno' id='Page_114'>114</span>These proceedings are to be found in the town records Vol. -III, p p. 12-15. A table of values such as that given in -the text was not always adopted when a rate was to be levied, -but the rate of assessment seems often to have been left to -the discretion of the assessors. In the case of the £160 -rate of 1684 a committee was appointed to "Consider what lands -may be deemed Rateable." The committee report "That all Meadowes -& Orchards & all other improved lands what so Ever it is -yt is inclosed, is Rateable, and as for Cattell, That all Sorts -of Cattell upward of a yeare old are Rateable," but no table -of values is reported. The number of assessors varied from -three to five. They were prominent men of the community and -there was a tendency to reelect the same individuals for the -service. In a list of twenty-two assessors appointed between -1678 and 1687 there are only eleven different individuals.</p> -</div> - -<div class='footnote' id='f73'> -<p class='c008'><a href='#r73'>73</a>. The following is the account of the rateable estate of -Daniel Abbott, like Whipple a prominent citizen. "My house & -Land at home, & yt in ye neck that seem to be fenc't, and ye -3d part of a share of meddow in my Custody wth ye demolished -orchard of Tho. walling. 2 Cows, one of them farrow, a of 3 -yeares & vantage steers one horse, & one Maire 5 poor swine and -as oe household-things you may be pleased to vew them yorselves, -we have but one poor bed of or owne Saith Daniell Abbott Memoorand -a yoak of oxen yet." An entry on the back of this list -shows that about 290-1/2 acres of land had been laid out to -Abbott, more than the usual amount it would appear. Much of it -was probably wild land. An entry in the colonial records (II, -415), in 1671, shows us also the character of property at the -time. The inhabitants of Westerly petitioned the assembly to -send thither persons to take an "inventory of their personal -estate." The assembly accordingly delegated certain persons -to "take an exact inventory of the personal estate of each inhabitant, -consisting either of house, household stuff, goods, -cattle, horse kinde, or any other chattels whatever."</p> -</div> -<div class='footnote' id='f74'> -<p class='c008'><a href='#r74'>74</a>. <span class='pageno' id='Page_115'>115</span>"The first grand period of Rhode Island history, the formation -period, was ended. The era of domestic strife and outward -conflict for existence, of change and interruption, of -doubt and gloom, anxiety and distress, had almost passed. The -problem of self-government was solved, and a new era of independent -action commenced". (Arnold I, 519)</p> -</div> - -<div class='footnote' id='f75'> -<p class='c008'><a href='#r75'>75</a>. The exemption was granted in 1690. (R.I. Col. Recs. III, -274). It would seem to be uncertain how long it lasted as in -1707 (Ib. IV, 24) a law is passed exempting the "Governor x x x; -his dwelling house" and its conveniences from taxation during -his term of office. The other legislation during the period -in regard to the payment of public officers was as follows. -In 1698, the governor's salary was increased to £30 and, in -1701, to £40. In addition the assembly in many years voted -him a gratuity, amounting sometimes to as much as his salary. -In 1695 deputies were allowed, apparently out of the general -treasury, 3s. a day, with a double fine for non-attendance. -In 1698, the towns were ordered to pay the deputies, but in -1703 it was again ordered that they be paid out of the colony -treasury. On account of the increasing revenue the treasurer's -fees were reduced to one shilling in the pound in 1698, and to -six pence in 1705. Before 1702, the agents were inhabitants -of the colony, sent over to England by the assembly. In that -year Penn, then in England, was intrusted with the interests of -the colony. He employed for the purpose a solicitor, William -Wharton, at £40 a year. In March, 1708-9, the assembly -granted Wharton £30 a year additional for past services, to -cover expenses, and appointed him agent for the future with -£80 a year salary.</p> -</div> -<div class='footnote' id='f76'> -<p class='c008'><a href='#r76'>76</a>. <span class='pageno' id='Page_116'>116</span>It seems to have been intended to send the money to aid -other colonies. In July, 1695, the rate was to a great extent -uncollected, however, and none of it seems to have been applied -to the purpose intended. With the exception of the May and -June sessions of 1691, and August, 1692, no records of the -assembly are known to exist, for the period October, 1690, to -July, 1695.</p> -</div> -<div class='footnote' id='f77'> -<p class='c008'><a href='#r77'>77</a>. <span class='pageno' id='Page_117'>117</span>During this period however the colony seems to have run -into debt, which was defrayed out of future taxes.</p> -</div> - -<div class='footnote' id='f78'> -<p class='c008'><a href='#r78'>78</a>. The loose way in which the treasury accounts were kept -does not permit us to show exactly how much of the revenue -went for each of these objects. It is possible to make an estimate -of some value, however. After the governor's salary -had been increased to £40, and including the special grants -frequently made to him, the payments made to the legislative -and executive officers amounted, probably, to about £150 a -year. The payments made to agents for the period 1695-1710, -were probably not far from £1,000. The whole cost of the -civil government, including the support of the agent, seems on -the average not to have exceeded £500 a year. It was probably -under rather than over that amount. The remainder were military -expenditures, the most important being on account of the -expeditions of 1709 and 1710.</p> -</div> - -<div class='footnote' id='f79'> -<p class='c008'><a href='#r79'>79</a>. This census is included in a report, containing quite a -full account of the condition of the colony, sent by Governor -Cranston to the Board of Trade in reply to their inquiries -(R.I. Col. Recs. IV, 56). It probably cannot be depended on -for accuracy, and would seem to be rather an under estimate. -Some years before the militia, which is here given at 1362, had -been estimated at 2,000. This however was doubtless too high.</p> -</div> -<div class='footnote' id='f80'> -<p class='c008'><a href='#r80'>80</a>. <span class='pageno' id='Page_118'>118</span>This law had principally to do with the administrative -side of taxation. It was doubtless established by custom that -all property was taxable. The tax law as it stands on the -statute book today is hardly more than administrative; as in -1703, everything is supposed to be taxable, except what is -specially exempted.</p> -</div> - -<div class='footnote' id='f81'> -<p class='c008'><a href='#r81'>81</a>. A committee was appointed to draw up a law for valuing -lands and cattle, and if upon examination it was found that -any town had been overrated a rebate was to be allowed to it -out of the next tax. The committee reported the present law -sufficient, and the only additional legislation at this time -was a grant to the magistrates to "regulate anything appearing -defective" in the law, and the provision that the treasurer -of each town should be regarded as the deputy of the general -treasurer.</p> -</div> - -<div class='footnote' id='f82'> -<p class='c008'><a href='#r82'>82</a>. R.I. Col. Recs. III, 300. The magistrates were ordered -to call town meetings "with all expedition for choice of the -"three men." It was further ordered "that there be a Commissioner -chosen in each town, to meet with the men that shall be -chosen in each town, to assess the said rate of two pence per -pound, and to adjust the proportions, and sign with each Committee, -and return the same to the General Treasurer." It -will be remembered that there was a tax officer with a similar -title at the time of the Andros government (note 71), His duties -were different from those of the present commissioner. -In fact it is difficult to see how the latter differed from the -other three men referred to. The number of assessors does not -seem to have been definite. In the case of the penny in the -pound tax of 1695, the towns were to choose "two or three" -men and the following year they were to choose as many as they -should see fit. In the case of both taxes in 1695, tables -were adopted stating the amount of tax to be collected on certain -kinds of personal estate, not the valuation of the estate -as in the table given on page <a href='#Page_22'>22</a>. The following is the table -adopted for the penny in the pound tax:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Oxen, four years old and upwards, at three pence per head</td> - <td class='c014'>00 00 30</td> - </tr> - <tr> - <td class='c005'>Steers, three years old, and all cows at two pence per head</td> - <td class='c014'>00 00 20</td> - </tr> - <tr> - <td class='c005'>All two year old, a penny per head</td> - <td class='c014'>00 00 10</td> - </tr> - <tr> - <td class='c005'>All three year old, at half penny per head</td> - <td class='c014'>00 00 01</td> - </tr> - <tr> - <td class='c005'>All sheep at one year's old and upward, at five pence per score</td> - <td class='c014'>00 00 50</td> - </tr> - <tr> - <td class='c005'>All swine above a year old at a half penny per head</td> - <td class='c014'>00 00 01</td> - </tr> - <tr> - <td class='c005'>All horses and mares above three years old, at three pence per head</td> - <td class='c014'>00 00 30</td> - </tr> - <tr> - <td class='c005'>All two years old horses and mares, at one penny per head</td> - <td class='c014'>00 00 10</td> - </tr> - <tr> - <td class='c005'>All year olds, at a half penny per head</td> - <td class='c014'>00 00 01</td> - </tr> - <tr> - <td class='c005'>All negro men servants, per head</td> - <td class='c014'>00 01 80</td> - </tr> - <tr> - <td class='c005'>Negro women servants, per head</td> - <td class='c014'>00 00 100</td> - </tr> -</table> - -<p class='c008'>It is evident that the property in the above table is taxed on -its value and not on the yearly profit and, in want of further -information, it would be unsafe to infer that the provision -for taxing lands, houses, and trademen according to profit -was intended to introduce anything in the nature of an income -tax. What evidence we have tends to show that the tax was assessed -not on profits, but on the value of the property, in determining -which value the yearly profit was probably the most -important consideration.</p> - -</div> - -<div class='footnote' id='f83'> -<p class='c008'><a href='#r83'>83</a>. <span class='pageno' id='Page_119'>119</span>The best account of the commerce of the colony is to be -found in the report to the Board of Trade in 1708, already referred -to. (note 74) The land on the island had been well -taken up by this time and the younger generation in that part -of the colony was betaking itself, in the words of the report, -"to trades and callings," especially to navigation for which -their situation so well fitted them. Twenty-nine vessels were -now owned in the colony in place of the four or five of twenty -years before, and all but two or three were owned in Newport. -Ship building also became an important trade, no less than -eighty-four vessels having been built in the colony from 1698 -to 1708. Direct foreign trade existed with the Bermudas, the -West Indies, Madeira, Fayal and Curacoa, the colony sending -out lumber, beef, pork, dairy products, horses, cows, onions, -cider, rum, and, sometimes money, and receiving in return sugar, -molasses, cotton, ginger, indigo, pimento, rum, English goods, -Spanish iron, brasalleta, wines, salt and cocoa. Some of these -articles, together with the products of the colony, were taken -to all the coast colonies to the South who gave in return, rice, -pitch, tar, turpentine, valuable woods, skins, flax, pork, -grain, and rigging. With England the colony had no direct -trade but received most of its English goods through Boston, -paying for them in dairy products and money. It was estimated -that £20,000 in cash was annually sent to Boston on this account. -It is evident that the colony had entered upon a new -phase in its economic development.</p> -</div> -<div class='footnote' id='f84'> -<p class='c008'><a href='#r84'>84</a>. <span class='pageno' id='Page_120'>120</span>The records of Providence do not show but the provision -was complied with.</p> -</div> - -<div class='footnote' id='f85'> -<p class='c008'><a href='#r85'>85</a>. <span class='pageno' id='Page_121'>121</span>The poll tax as we have seen was introduced under Andros, -but does not seem to have been assessed since his fall. It -must be remembered that the present act was not a general law -(see p. <a href='#Page_33'>33</a>). How the law of October, 1699, (note 88) may have -affected this question we do not know. The law of January, -1703-4, is chiefly administrative and makes no mention of a -poll tax, and it would hardly seem to fall under the law of -May, 1704. (Note 90). It seems probable on the whole that the -poll tax was not as a rule assessed. The wording of the law -in 1707, exempting the governor from taxation might seem to imply -that a poll tax was assessed, (see note 75)</p> -</div> - -<div class='footnote' id='f86'> -<p class='c008'><a href='#r86'>86</a>. Indians had been exempted as early as 1672. (R.I. Col. -Recs. II, 436)</p> -</div> - -<div class='footnote' id='f87'> -<p class='c008'><a href='#r87'>87</a>. For this law see R.I. Col. Recs. III, 343, et seq. If -those appointed to take account of estates neglected the work -they were to be fined twenty shillings.</p> -</div> - -<div class='footnote' id='f88'> -<p class='c008'><a href='#r88'>88</a>. The most important of the modifying laws seems to have -been passed in October, 1699. It is referred to as the model -law in subsequent acts assessing taxes before January, 1703-4. -This law is unfortunately not preserved in the records, but -references go to show that it did not essentially modify the -administrative features of the law of the previous year. By -act of August, 1702, any assistant or justice neglecting his -duty under the act was made subject to a fine of £20.</p> -</div> -<div class='footnote' id='f89'> -<p class='c008'><a href='#r89'>89</a>. <span class='pageno' id='Page_122'>122</span>For this law see R.I. Col. Recs. III, 484, et seq. The -likeness to the present law is seen still more fully in some -of the details of administration which have not been changed -since that time. Later some of the towns seem to have been divided -into districts and constables assigned to, and held responsible -for, each district. The fine imposed on an assessor -for neglect of duty was 40s.</p> -</div> - -<div class='footnote' id='f90'> -<p class='c008'><a href='#r90'>90</a>. R.I. Col. Recs. III, 501. The oath was as follows: "You -A.B., do, on your solemn engagement, hereby declare the accounts -and list as you present of your estate, is the whole -and true account of all your rateable estate, as to your knowledge -you know of (or is in your care and custody), and this -you declare to be the truth, and nothing but the truth, upon -the perill of the penalty of perjury". The same act declares -that what is rateable estate shall be known by the act of 1698. -That act contains on the subject only what is given in the previous -pages. I have unfortunately found no return of estates -by individuals for this period, but there is no reason to suppose -it different from what it was before or after; that is, -it included everything with the possible exception of clothes -and necessary household furniture.</p> -</div> - -<div class='footnote' id='f91'> -<p class='c008'><a href='#r91'>91</a>. There were some three or four such returns ordered in all -and severe penalties were sometimes enacted for neglect. Complaints -against the apportionment among the towns do not seem -to have been frequent, though there are one or two instances -of dissent on record.</p> -</div> -<div class='footnote' id='f92'> -<p class='c008'><a href='#r92'>92</a>. <span class='pageno' id='Page_123'>123</span>As earlier, the difficulty was political rather than economic. -There seems to have been in the colony at this time a -party, how strong it would be difficult to say, in sympathy -with the efforts to curtail the charter privileges. There were -also disputes between the towns as to boundaries, while the -colony dispute with Connecticut was not settled until 1703. -In 1700 the sheriff while attempting to collect a tax in Westerly -was carried off to Connecticut. It is worthy of note in -connection with this difficulty of collection that the severity -of the penalty seems to have had little influence. The assessors -or collectors were not infrequently made responsible -for the whole tax in case of neglect, but taxes were not promptly -collected until government had become firmly established -and could rely on the united support of the people. When it -was strong enough to enforce the penalties, the necessity had -passed away. In the copy of the laws sent to Bellemont in -1699, the sedition act (see page <a href='#Page_20'>20</a>) seems to have been -included, though repealed nearly thirty years before. The act -was again repealed in March, 1702.</p> -</div> - -<div class='footnote' id='f93'> -<p class='c008'><a href='#r93'>93</a>. <span class='pageno' id='Page_124'>124</span>The first mention of the constables fees for collection which I -have seen was in 1684, and allowed two shillings on the pound. -As long as this lasted collectors' fees alone eat up ten per -cent of the tax, but by the law of January, 1703/4, the fees were -reduced to one shilling. Assessors were paid by the day, the -amount varying from two to five shillings. The act just referred -to placed it at two shillings and six pence, and a law -of 1705 provided that no rate maker should charge for more -than three days. The most full and detailed statement of loss -on the articles in which taxes were paid, is in the accounts -of the treasurer under Andros. It was as follows: Loss by -935 bushels of corn and rye £20-0-10, by 9 ferkins of -butter £1-12-1. Twelve bushels of corn had been sold -and delivered but no payment had been made. In addition there -were the following expenses and losses: Freight £5-3-4, -warehouse room for 1300 lbs. of wool £1, turning corn ten or -twelve times 18s., "275 lbs. of wool taken out of my house £9 -3-4." "Money taken out of Major Goulding's house £32-10-0." -As the total receipts did not exceed £230 it will be -seen that expenses and losses eat up a good part of the revenue. -They were in this case probably far larger than usual, -but they must always have been considerable in amount, while -no satisfactory money existed, in quantities sufficient for -the needs of the community.</p> -</div> -<div class='footnote' id='f94'> -<p class='c008'><a href='#r94'>94</a>. <span class='pageno' id='Page_125'>125</span>R.I. Col. Recs. III, 357, et seq. The proceeds of the -tax were to be for the poor, highways and bridges. It was indeed -a town and not a colony tax.</p> -</div> - -<div class='footnote' id='f95'> -<p class='c008'><a href='#r95'>95</a>. R.I. Col. Recs. III, 421, et seq.</p> -</div> - -<div class='footnote' id='f96'> -<p class='c008'><a href='#r96'>96</a>. R.I. Col. Recs. III, 438.</p> -</div> - -<div class='footnote' id='f97'> -<p class='c008'><a href='#r97'>97</a>. The amount received as stated in the report on the treasurer's -accounts in 1711, was £2,032-19-2. The amount outstanding -on bonds given for land was £1,523-17-5. Arnold -(Vol. II, p. 37, Note) says that the report of a committee, -subsequently made, shows that £3,795-15s.-10d. was received -at the rate of about 1s. 6d. per acre.</p> -</div> - -<div class='footnote' id='f98'> -<p class='c008'><a href='#r98'>98</a>. In 1709, four ferries were leased for seven years at an -annual rental of £4. This is the last record that I find of -any payment made to the general treasury. "Leases" were afterwards -spoken of, but these seem to refer simply to grants of -the right of ferriage, bonds being required for the observance -of the law in regard to ferries. In 1748, the colony purchased -two of the ferries but does not seem to have been successful -in its enterprise and sold them again in 1750.</p> -</div> - -<div class='footnote' id='f99'> -<p class='c008'><a href='#r99'>99</a>. In 1837, Mr. E. R. Potter published a pamphlet entitled -"A brief Account of Emissions of paper money made by the Colony -of Rhode Island". It has been reprinted with additions in the -"Historical Sketches of American Paper Currency" (first series) -by H. Phillips. This little work contains about all the facts -which are accessible, including the reports made to the General -Assembly, and much that relates to Massachusetts and Continental -money. In 1880, it was reedited and enlarged by Mr. Sidney -S. Rider, and published as number eight of the Rhode Island -Historical Tracts. Mr. Rider has added an almost complete -list of the fac similes of the various issues, but has omitted -other portions which are of more value to the economic student.</p> -</div> -<div class='footnote' id='f100'> -<p class='c008'><a href='#r100'>100</a>. <span class='pageno' id='Page_126'>126</span>Provision was made for sinking these bills by an annual -tax of £1,000, (R.I. Col. Recs. IV, pp. 100, 106, 150) The -law however does not seem to have been vigorously enforced and -in some instances the taxes collected were diverted to other -purposes than that intended. Five payments of this annual tax -are entered on the credit side of the treasurer's accounts, the -last being in 1715. In that year the first bank was issued -and the sinking annually of £1,000 of the earlier bills was -one of the purposes to which the interest was to be applied. -The provision was not carried out. No further taxes for the -purpose seem to have been collected. From the manner of keeping -accounts at that time, it is not quite clear whether those -taxes entered as received in the treasurer's books had been -actually received in full. Up to 1715, only £1,102-8s. 6d. -had been burnt. As regards the legal tender character of this and future -issues there seems to be some uncertainty. The bills of the first -issue of £5,000 emitted in 1710, read "This indented bill x x x -shall be equal in value to money, and shall be accordingly accepted -by the general treasurer and receivers subordinate to -him, in all public payments". The law as printed in the colony -records (Vol. IV, p. 96) makes no further reference to the -subject of tender, but, as printed in the Digest of 1744, (p. 43) -enacts that the bills "shall be received and paid for the same -value and equal to the current Coin passed in this Colony, for -Goods or any other thing bought or sold in all Payments to be -made whatsoever; (Specialties only excepted)". In the other -issues of 1710 and 1711, it is provided in some cases that the -bills shall pass in "all Payments", in other cases that they -shall pass in "all publick Payments" as the bills of the first -issue do. The bills of the bank emitted in 1715, were declared -to be of the same tenor as those of former issues, but in the -same year there was passed an act "making public bills of credit -of this colony, to be lawful pay, on tendering the same for -all bonds and specialties." This caused so much opposition that -in the following year it was repealed and the act declared to -extend "to no other bonds and specialties that what mention -current passable bills of credit of this colony, or of any of -the governments of New England." (R.I. Col. Recs. IV, 210) -The other bills emitted up to 1740, were "of the same Tenor" -as those previously issued. The act emitting the bank of 1740, -declares the bills equal to silver at 6s. 9d. per ounce and -that it "shall be accordingly accepted by the Treasurer, and -the Receiver thereof, in all Payments." (Dig. 1744, p. 230). -In the following year 6s. 9d. of this "new tenor" was declared -equal to 27s. of the previous issues or "old tenor", and a sufficient -tender for the same in all payments. Courts of Justice -were to govern themselves accordingly. (Dig. 1744, p. 237). -Subsequent issues until 1750, were in accordance with these -acts. The most severe of the laws to enforce circulation was -passed in connection with the issue of March, 1750. (Digest -1752, pp. 86, 99). The act recites that the depreciation of -the bills of credit is due to "illegal Practices" in "offering -from time to time, for Gold and Silver, and Bills of Exchange, -for Sterling Money," larger sums in bills than was stated in -the acts of emission. The new bills were declared equal to -silver at 6s. 9d. per ounce--to 16s. "new tenor" and to 64s. -"old tenor". Any person who should receive or pay bills of -credit at any higher rate for gold, silver, or bills of exchange, -was to be fined £50 in the new bills. In case of suits -for money due (specialties excepted) the courts were to make -their judgments in accordance with the above values. Clerks -of courts were forbidden to issue execution or process on any -judgment in favor of any person until such person should make -oath that he had not violated the above law. No person could -enter a public office without taking the same oath. Foreigners -coming into the colony to trade were required to take the -same oath under penalty of £50. In August, 1751, (Acts -and Laws of Rhode Island 1745-1752, p. 104), probably in accordance -with the act of Parliament already referred to, it -was provided that in all debts which should come due, for -every sixty-four shillings appearing to be due in old tenor, -sixteen shillings in new tenor, and six shillings and -nine pence in the present bills, the debtor should pay as much -in any of the afore-mentioned bills as should at the time be -worth one ounce of silver sterling.</p> -</div> -<div class='footnote' id='f101'> -<p class='c008'><a href='#r101'>101</a>. <span class='pageno' id='Page_127'>127</span>The expenditure for the year ending June, 1718, was -£818-3s.-3-3/4d. The more important items were as follows:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Public buildings (court house and jail)</td> - <td class='c006'>£206-0-0</td> - </tr> - <tr> - <td class='c005'>Salaries (including £20 for gunner)</td> - <td class='c006'>180-0-0</td> - </tr> - <tr> - <td class='c005'>Bounties on wolves</td> - <td class='c006'>62-10-0</td> - </tr> - <tr> - <td class='c005'>Cost of revenue (treasurers' fees)</td> - <td class='c006'>54-8-4</td> - </tr> - <tr> - <td class='c005'>Agent</td> - <td class='c006'>66-19-4</td> - </tr> - <tr> - <td class='c005'>Weybosset bridge</td> - <td class='c006'>30-0-0</td> - </tr> -</table> - -<p class='c008'>The items however vary very much from year to year. The payment -for the wolf bounty is in this year unusually large. In -several years the cost of printing and loaning the paper money -is considerable. In the year 1715, the expenditure for that -purpose was about £300. The growth of the colony necessitated -the erection of colony court houses and jails. Before 1729, -however, there were only two counties, the number being increased -to three in that year, and the buildings required were -of a very primitive kind costing as a rule considerably less -than £1,000. The fort was a considerable item of expense; -it was rebuilt so as to be able to mount sixty guns though -not much more than half that number seem to have been supplied. -Previous to 1739, £6,000 in bills were issued to meet the expenses -of the fort, and, in the case of several of the banks, -the fort is mentioned as one of the purposes to which the interest -is to be devoted. In 1739, the assembly ordered the -erection of a brick colony house at Newport, which from the -treasurer's accounts appears to have cost over £20,000. The -agent remained a considerable source of expense. Among the -papers in the state house at Providence is preserved the itemized -account between the colony and its agent for the period -1715-1746. The amount transmitted to the agent during that -period was £4,562-15-10 sterling and there was a balance -due of £438-15-5. The agent's salary was only £40 per -annum. The principal expense was incurred in opposition to -the "molasses act" which passed parliament in 1733, and in connection -with the boundary dispute with Massachusetts. The -agent also made some purchases of military stores for the -colony. Some of the agent's charges throw an interesting -light on the character of political methods in England at this -time. "To money given Lord Presidents and other Noblemens -Servts. when I waited on them Sundry times about the committees -report x x 6-1-6." Another charge is for a fee given at -the Board of Trade "on the Report for Stores, being in our -favor 21-0-0". In 1720, also the colony sent a special -agent to England at an expense of over £800 in paper money. -As regards salaries, I have found no legislation in regard to -that of the governor subsequent to what has been already mentioned. -(Note 75). The treasury reports show that after 1711, -it was customary to grant £100 a year. He also received gratuities -from time to time, in some instances as large as his -salary. In 1729, he received £200 in recompense for all services -and in 1731, £300. The Colonial Records show that like -grants were made in 1732, 1736, and 1744. Douglass (in his -Summary) writing about 1750, says that the governor's salary -was then £300, and that with perquisites it did not exceed -£1,000. The only explanation of "perquisites" which I have -found is by an act of October, 1732, (Digest 1744, p. 169) -by which the governor is allowed 5s. for each commission signed, -and for taxing Bills of cost 2s. 6d. He also seems to have enjoyed -a share in prizes. About 1715, it became customary to -grant the deputy governor £20 for his year's service. In -1722, his salary was fixed at £30. Like the governor he was -frequently granted a gratuity, sometimes as large in amount as -his salary. In 1736, and 1744, he is allowed £50 and Douglas -states his salary as the same as that of the governor. A -law of 1721, granted the assistants a salary of £10 and the -deputies 6s. a day, the latter to be paid by the towns. By an -act of 1746/7 this law was repealed and these officers remained -without pay. By law of 1729, the treasurer was given -a fixed salary of £100 which was doubled two years later. -Gratuities were sometimes granted for the labor entailed by -paper money. He was required to give bonds in £20,000. No -other officers received a stated salary. The payments made -to them out of the treasury were sometimes comparatively large, -those made to the secretary in some instances being from -£100 to £200.</p> -</div> -<div class='footnote' id='f102'> -<p class='c008'><a href='#r102'>102</a>. <span class='pageno' id='Page_128'>128</span>The population at the periods named was as follows, -1730, 17,935; 1748, 32,773; 1755, 40,414; 1774, 59,707. -According to the report made by the governor to the Board of -Trade in 1740/1 over one hundred and twenty vessels were owned -by inhabitants of the colony, "all constantly employed in -trade, some on the coast of Africa, others in the neighboring -colonies, many in the West Indies, and a few in Europe." Accompanying -this economic development we find a rapid progress -in wealth as shown in the great increase of comforts and the -introduction of luxuries, and a greater diversification of -industries. Many persons in the middle of the century left -personal estates of from £1,000 to £2,000 in value aside from -all real estate. An excellent and detailed account of this -development may be found in Dorr's Planting and Growth of Providence. -R.I. Hist. Tracts, No. 15.</p> -</div> -<div class='footnote' id='f103'> -<p class='c008'><a href='#r103'>103</a>. <span class='pageno' id='Page_129'>129</span>These bills were termed "new tenor" in distinction from -the former issues or "old tenor." One shilling of new tenor -was declared equal to four shillings old tenor. Acts and Laws -1744, pp. 226, 230.</p> -</div> - -<div class='footnote' id='f104'> -<p class='c008'><a href='#r104'>104</a>. At the time of this issue an ounce of -silver was declared equal to 6s. 9d. of the new bills, to 16s. -new tenor and 64s. old tenor. Acts and Laws 1745-1752, p. -99.</p> -</div> - -<div class='footnote' id='f105'> -<p class='c008'><a href='#r105'>105</a>. In the case of Bank IX repayment was to be made in five -annual installments, interest to be paid until the last installment -(Ibid 85). To what extent the interest from these loans -was the only source of revenue can be seen from the following -table. The first column states, for the period given, the -average annual amounts received from interest bonds as shown -by the treasury books, and the second column the total receipts -for the same periods, exclusive of money issued to the -treasurer to exchange torn bills. The amounts are all given in -old tenor value.</p> - -<table class='table2' summary=''> -<colgroup> -<col width='25%' /> -<col width='25%' /> -<col width='50%' /> -</colgroup> - <tr> - <td class='c005'>1716-1728</td> - <td class='c015'>£1,999</td> - <td class='c006'>£2,118</td> - </tr> - <tr> - <td class='c005'>1729-1731</td> - <td class='c015'>3,984</td> - <td class='c006'>4,082</td> - </tr> - <tr> - <td class='c005'>1732-1733</td> - <td class='c015'>6,817</td> - <td class='c006'>6,853</td> - </tr> - <tr> - <td class='c005'>1734</td> - <td class='c015'>12,000</td> - <td class='c006'>12,108</td> - </tr> - <tr> - <td class='c005'>1735-1738</td> - <td class='c015'>10,000</td> - <td class='c006'>10,249</td> - </tr> - <tr> - <td class='c005'>1739-1741</td> - <td class='c015'>15,000</td> - <td class='c006'>15,004</td> - </tr> - <tr> - <td class='c005'>1742-1743</td> - <td class='c015'>13,200</td> - <td class='c006'>(1739)</td> - </tr> - <tr> - <td class='c005'>1744</td> - <td class='c015'>8,200</td> - <td class='c014' rowspan='8'>Direct issues of money and receipts from taxes, loans, &c. render interest money a comparatively unimportant source of revenue after 1739.</td> - </tr> - <tr> - <td class='c005'>1745-1748</td> - <td class='c015'>14,600</td> - - </tr> - <tr> - <td class='c005'>1749-1751</td> - <td class='c015'>9,000</td> - - </tr> - <tr> - <td class='c005'>1752-1754</td> - <td class='c015'>18,251</td> - - </tr> - <tr> - <td class='c005'>1755-1762</td> - <td class='c015'>11,851</td> - - </tr> - <tr> - <td class='c005'>1763</td> - <td class='c015'>9,841</td> - - </tr> - <tr> - <td class='c005'>1764</td> - <td class='c015'>7,111</td> - - </tr> - <tr> - <td class='c005'>1765</td> - <td class='c015'>4,741</td> - - </tr> -</table> - -<p class='c008'>The above sums do not include £2,000 emitted in 1728 for use -on the fort. Portions of the bills emitted to exchange torn -bills seem to have been turned from that purpose to meet ordinary -expenses. In June, 1726, £46,634 were emitted to exchange -£5 and 40s. notes, but only £30,383 seem to have been applied -to that purpose. (See report of 1739, given in Potter's history.) -This seems to be the only important instance.</p> -</div> -<div class='footnote' id='f106'> -<p class='c008'><a href='#r106'>106</a>. <span class='pageno' id='Page_130'>130</span>These figures are taken from a report made by Governor -Ward to the Board of Trade (R.I. Col. Recs. IV, 8). It is -stated in the same report that the then value of paper money -in silver was 27s. per ounce. The value of sterling silver -is reckoned at 5s. 3d. per ounce. On this basis the sterling -value of the £340,000 would be £77,777, instead of £88,074. -If we estimate the population at 25,000 this would give a nominal -per capita debt of £13 12s. or in sterling £3 2s. or £3 -5s., according to the estimate which we adopt, a large amount -in either case. Redemption, it must be remembered however, -was to be accomplished not by taxation by repayment of -loans on the part of the citizens. There is reason to believe -the actual amount outstanding exceeded £340,000. We must -also add about £12,000 (nominal) of bills not loaned but issued -directly from the treasury and redeemable only by taxation. -(See text and succeeding note)</p> -</div> - -<div class='footnote' id='f107'> -<p class='c008'><a href='#r107'>107</a>. The first bank expired in 1728 and repayment by ten annual installments should then have begun. In 1732, £1,066 was -due on the second installment, and none of the third was accounted -for (R.I. Col. Recs. IV, 476). In some instances persons -had neglected altogether to give tenth bonds, as they -were called. In 1741, there were five hundred and forty-nine -suits on bonds and mortgages in six towns in Providence County. -In 1742, one thousand and forty more suits were instituted. -The aggregate amount of the latter being only £3,880, which -would show that the bonds were taken up in small quantities. -(Rider's edition of Potter, p. 56). An examination of the -accounts of the grand committee which had charge of these -banks shows approximately the amounts (old tenor value) outstanding -at the dates given. The second column shows the -amounts legally outstanding:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>August, 1749</td> - <td class='c015'>£ 459,000</td> - <td class='c006'>£ 420,000</td> - </tr> - <tr> - <td class='c005'>March, 1750/1</td> - <td class='c015'>426,000</td> - <td class='c006'>360,000</td> - </tr> - <tr> - <td class='c005'>February, 1753</td> - <td class='c015'>398,000</td> - <td class='c006'>302,000</td> - </tr> - <tr> - <td class='c005'>August, 1759</td> - <td class='c015'>218,000</td> - <td class='c006'>120,000</td> - </tr> - <tr> - <td class='c005'>August, 1762</td> - <td class='c015'>129,000</td> - <td class='c006'>48,000</td> - </tr> -</table> - -<p class='c008'>In these statements bank IX which amounted to £237,000 old -tenor is not included. All loans should have been repaid -in 1767, but a report of May, 1770, shows that £92,615-15-7 -was still outstanding. These figures of course do not show -the exact amount of the bank money in circulation, but the -amount of loans unpaid. Between 1770 and 1775, there is -record of £95,144 old tenor burnt.</p> -</div> -<div class='footnote' id='f108'> -<p class='c008'><a href='#r108'>108</a>. <span class='pageno' id='Page_131'>131</span>There are several points not clear in this report. In -the first place it does not agree with the report of 1739, -which, from a comparison with the yearly treasury reports, I -believe is correct. The present report places the amount of -bills issued to supply the treasury before 1739, at £106,300, -and the amount burnt before that time at £88,329. In the -second place it states the amount of the bills to supply the -treasury, issued between 1739 and 1749, as £206,000 (old tenor -value) whereas the records and treasury reports show £219,600. -If we adopt the report of 1739, to that date, and rely upon -the records and treasury reports after that period we have the -following result.</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Bills issued to supply the treasury previous to 1749</td> - <td class='c015'>£ 336,611</td> - <td class='c014'>old tenor value.</td> - </tr> - <tr> - <td class='c005'>Burnt during same period</td> - <td class='c015'>194,429</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c015'><hr /></td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Outstanding January, 1749/50</td> - <td class='c015'>142,182</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>Of which there were in the treasury</td> - <td class='c015'>24,891</td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'> </td> - <td class='c015'><hr /></td> - <td class='c014'> </td> - </tr> - <tr> - <td class='c005'>In circulation</td> - <td class='c015'>117,291</td> - <td class='c014'>per cap. of population £3 11s.</td> - </tr> - <tr> - <td class='c005'>Sterling Value at 11 to 1</td> - <td class='c015'>10,663</td> - <td class='c014'>per cap. of population 6s. 5d.</td> - </tr> -</table> - -<p class='c008'>These bills must be redeemed by taxation. There were also actually -outstanding probably from £430,000-£440,000 of bank -money, of sterling value of about £40,000. Adding these -amounts we should have a nominal per capita debt of £16 15s. -sterling £1 10s. 7d. Douglas in his Summary (p. ) estimates -outstanding bills (old tenor value) of the colonies -in 1745, as follows:</p> - -<table class='table1' summary=''> - <tr> - <td class='c005'>Massachusetts</td> - <td class='c006'>£2,466,612</td> - </tr> - <tr> - <td class='c005'>Connecticut</td> - <td class='c006'>281,000</td> - </tr> - <tr> - <td class='c005'>Rhode Island</td> - <td class='c006'>550,000</td> - </tr> - <tr> - <td class='c005'>New Hampshire</td> - <td class='c006'>450,000</td> - </tr> -</table> - -<p class='c008'>A committee petitioning the king against further issues in -September, 1750, places the amount outstanding at £525,335. -(R.I. Col. Recs. V, 312)</p> -</div> -<div class='footnote' id='f109'> -<p class='c008'><a href='#r109'>109</a>. <span class='pageno' id='Page_132'>132</span>In addition to the taxes specifically levied for continental -purposes the state before June, 1779, has paid to the -U. S. out of state taxes £30,000 in accordance with the requisition -of congress made in November, 1777. The £6,000 tax in -May, 1781, was to redeem one sixth of the new continental money -issued by the state. £8,640 of the tax of June, 1783, was appropriated -to pay interest on the United States debt. Of the -tax of June, 1784, one fourth was to be paid in United States -interest certificates, and £12,147-6-4 was appropriated -to meet a requisition of congress of the previous April. The -whole of the tax of June, 1785, was afterwards appropriated to -pay the interest on the national debt. But little coin seems -to have been received, taxes probably being paid in evidences -of debt. Two facts should be remembered. 1. These taxes, particularly -those assessed after the close of the war, were not promptly -paid. 2. The war expenditures of the state itself were -regarded as national expenditures, the accounts between the -state and the central government to be settled in the future.</p> -</div> -<div class='footnote' id='f110'> -<p class='c008'><a href='#r110'>110</a>. <span class='pageno' id='Page_133'>133</span>Rhode Island bore more than her share of war expenditures -see p.</p> -</div> - -<div class='footnote' id='f111'> -<p class='c008'><a href='#r111'>111</a>. In the volume of acts and Laws published in 1730 (p. 42) -appears a law providing that rates should not be applied to -any other purpose than that for which they were levied. Several -special enactments to this effect had been passed during -the previous period.</p> -</div> - -<div class='footnote' id='f112'> -<p class='c008'><a href='#r112'>112</a>. Volume of Acts and Laws, 1744, p. 219. Peddling from -house to house had at first been subjected to a tax and finally -forbidden altogether in 1728. A law of 1750, made it lawful -for the assessors in any town, on notice from two freeholders, -to enquire into the quantity of European goods sold by Foreign -traders, and assess them "at their Discretion according to the -Largeness of their Trade," for the use of the town. The assessor not complying was discharged from office. This law -stands in the Digest on 1767 (p. 243) except that the limitation -to "European goods" is omitted.</p> -</div> -<div class='footnote' id='f113'> -<p class='c008'><a href='#r113'>113</a>. <span class='pageno' id='Page_134'>134</span>Volume of Acts & Laws published in 1744, p. 295.</p> -</div> - -<div class='footnote' id='f114'> -<p class='c008'><a href='#r114'>114</a>. The three points to be noticed in this law are: 1. the -assignment of fixed and uniform values to the more important -kinds of personal property; 2. the evidence of the beginning -of the development of intangible species of personal property; -3. the use of the tax machinery to encourage the growth of -mercantile pursuits.</p> -</div> - -<div class='footnote' id='f115'> -<p class='c008'><a href='#r115'>115</a>. The Digest of Laws published in 1767, contains no mention -of the poll tax, but, as has been said, its assessment was -usual. In the case of some taxes assessed before 1767, no poll -tax was mentioned, and in some cases when mentioned the amount -was not specified. It is probable however that the poll tax -had become an established part of the town assessment. The -limit of age varied in the earlier acts but finally settled -as above stated. The only exemptions were in the case of settled -ministers of the gospel, except during the Revolution -when the exemption was extended to officers and men in the -regular army or naval service. In the tax act of February, -1780, the assessors were empowered "to consider the circumstances -of the Poor, in their respective Towns, and exempt -from the poll tax such as they think unable to pay the same." -This provision was re-enacted in every tax act until the poll -tax was repealed in 1808. In several of the tax acts during -the Revolutionary period the towns were empowered to fix the -poll tax at such sum as they should see fit.</p> -</div> -<div class='footnote' id='f116'> -<p class='c008'><a href='#r116'>116</a>. <span class='pageno' id='Page_135'>135</span>Page 219.</p> -</div> - -<div class='footnote' id='f117'> -<p class='c008'><a href='#r117'>117</a>. Schedules March, 1769, p. 2.</p> -</div> - -<div class='footnote' id='f118'> -<p class='c008'><a href='#r118'>118</a>. Schedules June, 1782, p. 27.</p> -</div> - -<div class='footnote' id='f119'> -<p class='c008'><a href='#r119'>119</a>. They first appear enumerated among the regular town officers -in the Digest published in 1767. As a matter of fact -they seem to have come into existence some years earlier.</p> -</div> - -<div class='footnote' id='f120'> -<p class='c008'><a href='#r120'>120</a>. Schedules p. 79.</p> -</div> - -<div class='footnote' id='f121'> -<p class='c008'><a href='#r121'>121</a>. Real Estate in Rhode Island enjoyed peculiar privileges -and does not seem to have been included in property, liable to -action by distraint, unless by special enactment. The first -law in regard to lands owned by non-inhabitants, was passed in -February, 1747. (Acts & Laws 1745-1752, p. 47). It merely -recites the difficulty of collecting taxes on such lands, used -only to grow grass, hay, or corn, which was carried away once -a year and authorized distraint on the goods and chattels of -the owner or occupant, corn, hay, or grass, within the same -county where the lands lay. In September, 1757, (Schedules -p. 62) it was provided that unimproved lands owned by non-residents might be sold for non-payment of taxes. In 1767, -the same provision was applied to unimproved lands owned by non-residents, -when not inhabited, and in October, 1782, (Schedules -p. 16) it was extended to all lands owned by non-residents. -An act of May, 1777, authorized the collector to sell the wood -and stone on any unimproved land, the owner whereof resided in -another town and neglected to pay the tax assessed. (Schedules -p. 44) After the evacuation of Rhode Island by the British -there were many persons in the island towns possessed of considerable -real estate but very little personal property. In -case the latter was not sufficient to pay the tax on the real -estate, the collectors were authorized to sell so much of the -real estate as might be necessary to pay the tax. (Schedules -May, 1781, Sec. Sess. p. 61.)</p> -</div> -<div class='footnote' id='f122'> -<p class='c008'><a href='#r122'>122</a>. <span class='pageno' id='Page_136'>136</span>Schedules June, 1756, p. 40.</p> -</div> - -<div class='footnote' id='f123'> -<p class='c008'><a href='#r123'>123</a>. Schedules August, 1763, p. 65. Any town neglecting to -pay was to suffer a fine of double the amount of the tax. Ib. -p. 65.</p> -</div> - -<div class='footnote' id='f124'> -<p class='c008'><a href='#r124'>124</a>. July, 1781, p. 6.</p> -</div> - -<div class='footnote' id='f125'> -<p class='c008'><a href='#r125'>125</a>. See tax law in Digest of 1767.</p> -</div> - -<div class='footnote' id='f126'> -<p class='c008'><a href='#r126'>126</a>. Schedules October, 1769, p. 69.</p> -</div> - -<div class='footnote' id='f127'> -<p class='c008'><a href='#r127'>127</a>. Schedules November, 1782, p. 26.</p> -</div> - -<div class='footnote' id='f128'> -<p class='c008'><a href='#r128'>128</a>. Collectors who made distraint were ordered to settle accounts with the town treasurers once a month (Dec. 1781). Debts -due from Great Britain which do not seem to have been taxed -during the war were declared subject to taxation (June, 1784). One of -the dangers of an unsound financial system is shown in the -order forbidding collectors to pay to the general treasurers -taxes, collected by them, in orders on the state treasury, purchased -by the collectors for a sum below their face value. -(May, 1785). To avoid careless methods of accounting collectors -were ordered, if required, to lay before the town treasurer -once in fourteen days a clear statement of the taxes committed -to them to collect, showing that taxes had already been -paid. (June, 1788)</p> -</div> -<div class='footnote' id='f129'> -<p class='c008'><a href='#r129'>129</a>. <span class='pageno' id='Page_137'>137</span>$4,224,178 in our present money.</p> -</div> - -<div class='footnote' id='f130'> -<p class='c008'><a href='#r130'>130</a>. I have been able to find no returns under this act, nor -any further mention of the act itself. It does not appear in -the volumes of Acts and Laws published in 1730, and subsequently.</p> -</div> - -<div class='chapter'> - <span class='pageno' id='Page_138'>138</span> - <h2 class='c004'>CURRICULUM VITAE.</h2> -</div> - -<p class='c007'>Henry Brayton Gardner was born in Providence, Rhode Island -in 1863. He fitted for college at Mowry and Gregg's English -and Classical School, Providence, Rhode Island. He entered Brown -University 1880, and was graduated with the degree of A.B. in -1884. He entered the Johns Hopkins University as a graduate student -in the Department of History and Political Science, in 1884; -and remained there until 1888, holding the position of Fellow in -History during a portion of the year 1887. Since 1888, he has -held the position of Instructor in Political Economy in Brown University.</p> - -<div class='pbb'> - <hr class='pb c003' /> -</div> -<div class='tnotes'> - -<div class='section ph2'> - -<div class='nf-center-c0'> -<div class='nf-center c019'> - <div>TRANSCRIBER'S NOTES</div> - </div> -</div> - -</div> - - <ol class='ol_1 c002'> - <li>Silently corrected typographical errors and variations in spelling. - - </li> - <li>Archaic, non-standard, and uncertain spellings retained as printed. - - </li> - <li>Enclosed underlined font in <span class='under'>underscores</span>. - </li> - </ol> - -</div> - - - - - - - - -<pre> - - - - - -End of the Project Gutenberg EBook of History of Taxation in Rhode Island to -the year 1790, by Henry B. 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