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
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.
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.[77] 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.[78]
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.[79] 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 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.
The law and administration.
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