History of Taxation in Rhode Island to the year 1790. By Henry B. Gardner. [Illustration: A dissertation presented to the Board of University Studies of the Johns Hopkins University for the degree of Doctor of Philosophy. 1890.] ------------------------------------------------------------------------ Contents. Introduction Page 1 Taxation in Rhode Island 1636-1689 4 The law and administration 16 Taxation 1689-1710 25 The law and administration 32 Miscellaneous revenues 37 Period of paper money 1710-1751 38 Financial history 1751-1790 46 The law of taxation since 1710 63 Colonial and state valuations 69 Customs and excise duties 82 Tonnage duties 89 Notes 91 Introduction. 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. 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 to levy a tribute upon the country to buy off the horde of Danish pirates."[1] 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.[2]