History of Taxation in Rhode Island to the Year 1790Gardner, Henry B. (Henry Brayton)
History
History of Taxation in Rhode Island to the Year 1790
Gardner, Henry B. (Henry Brayton)
Taxation -- Rhode Island -- History
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[66] 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.[67] 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.[68] 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
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.[69] 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 The new assembly repealed every act of its predecessor.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.[70]
Public-domain text, read in full here on John Shaqi.
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