Chapter III: Part 3

Wrought silver 1s. per ounce.

Silver watches 6s.

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 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.

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.

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 however nearly complete returns of the duties collected in the counties of Providence and Newport, which contained the principal posts of entry.

County of Providence.
(Includes receipts from October 1, 1783)

Total nominal receipts £21,533-14-7 3/4
Receipts in paper money of 1786, 11,464-4-1
---------------
Receipts in specie 10,069-10-6 3/4
Specie value of paper money receipts 1,550-14-6 3/4
---------------
11,620-5-1 1/2
Value in present dollars $42,414.

County of Newport.
(Includes receipts from July, 1783, May, 1789, and from Sept.
1789)

Total nominal receipts July, 1783, May, 1789, 18,900-1-8 3/4
Receipts in paper money of 1786, 10,131-12-8 3/4
---------------
Receipts in specie 8,768-1-0
Specie value of paper money receipts 2,181-10-4 1/2
---------------
Total specie value of receipts 10,949-11-4 1/2
Value in present dollars $39,966.
Receipts from September, 1789, 3,202.
---------------
Total 43,168.
Providence County 42,414.
---------------
Total for both counties 85,582.

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.

Tonnage Duties.

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. 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.

Notes.

Footnote 1:

Gneist, Hist. of the Eng. Const., Vol. 1, p. 34.

Footnote 2:

Wilson, The National Budget, p. 10:

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
_ordinary revenue_ 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 _extraordinary
revenue_ is understood "the income derived from direct taxation,
customs, and excises granted by vote of Parliament," Gneist, Hist.
Eng. Const. II, 346-7.

Footnote 3:

Wilson p. 7:

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.

Footnote 4:

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."

Footnote 5:

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.

Footnote 6:

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 _Patent_ in 1647. This
independent character of the towns is brought out in W. E. Foster's
_Town Government in Rhode Island_--John Hopkins University Studies,
Fourth Series.

Footnote 7:

R.I. Col. Recs. I, 27-31.

Footnote 8:

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)

Footnote 9:

At Portsmouth the charge was 2s. per acre (R.I. Col. Recs. I, 56)

Footnote 10:

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)

Footnote 11:

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.

Footnote 12:

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)

Footnote 13:

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.

Footnote 14:

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.

Footnote 15:

R.I. Col. Recs. I, 125.

Footnote 16:

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.

Footnote 17:

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.)

Footnote 18:

No solicitor was elected after 1684.

Footnote 19:

This continued until 1747. Arnold Hist. of R.I. II, 157.

Footnote 20:

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).

Footnote 21:

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.

Footnote 22:

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.

Footnote 23:

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.

Footnote 24:

Later the colony, in some instances, made grants to meet the expenses
of certain of the roads and bridges of more than local importance.

Footnote 25:

R.I. Col. Recs. I, 222.

Footnote 26:

Ib. 288.

Footnote 27:

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.

Footnote 28:

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.

Footnote 29:

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.

Footnote 30:

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.

Footnote 31:

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.

Footnote 32:

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)

Footnote 33:

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.

Footnote 34:

Does not seem to have been fully paid Oct., 1663. (R.I. Col. Recs. I,
506)

Footnote 35:

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.

Footnote 36:

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.

Footnote 37:

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.

Footnote 38:

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.

Footnote 39:

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.

Footnote 40:

For delinquency in payment see notes 38 and 41.

Footnote 41:

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.

Footnote 42:

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.

Footnote 43:

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.

Footnote 44:

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.

Footnote 45:

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)

Footnote 46:

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.

Footnote 47:

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.

Footnote 48:

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.

Footnote 49:

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.

Footnote 50:

R.I. Col. Recs. II, 505.

Footnote 51:

Ibid III, 13.

Footnote 52:

Ibid III, 162.

Footnote 53:

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.).

Footnote 54:

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 _specifically_ granted to
the assembly.

Footnote 55:

The separation took place in 1696, Arnold I, 533.

Footnote 56:

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.

Footnote 57:

R.I. Col. Recs. I, 306: If any person refused to assist an officer in
gathering rates he was to be fined ten shillings.

Footnote 58:

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)

Footnote 59:

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.

Footnote 60:

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)

Footnote 61:

R.I. Col. Recs. II, 510.

Footnote 62:

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.

Footnote 63:

Payment however must be made in what may be kept in a store house
three months without damage.

Footnote 64:

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.

Footnote 65:

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.

Footnote 66:

It should be noted however that the magistrates were also members of
the councils of the towns in which they lived.

Footnote 67:

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)

Footnote 68:

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."

Footnote 69:

Arnold I, 356.

Footnote 70:

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).

Footnote 71:

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.

Footnote 72:

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.

Footnote 73:

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."

Footnote 74:

"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)

Footnote 75:

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.

Footnote 76:

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.

Footnote 77:

During this period however the colony seems to have run into debt,
which was defrayed out of future taxes.

Footnote 78:

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.

Footnote 79:

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.

Footnote 80:

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.

Footnote 81:

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.

Footnote 82:

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 22. The following is the table adopted for
the penny in the pound tax:

Oxen, four years old and upwards, at three pence per head 00 00 30

Steers, three years old, and all cows at two pence per head 00 00 20

All two year old, a penny per head 00 00 10

All three year old, at half penny per head 00 00 01

All sheep at one year's old and upward, at five pence per 00 00 50 score

All swine above a year old at a half penny per head 00 00 01

All horses and mares above three years old, at three pence 00 00 30 per head

All two years old horses and mares, at one penny per head 00 00 10

All year olds, at a half penny per head 00 00 01

All negro men servants, per head 00 01 80

Negro women servants, per head 00 00 100

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.

Footnote 83: