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 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.[92] 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 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.[93]
Miscellaneous Revenues.
There still remain to be noticed one or two matters which have not
fallen within the foregoing survey.
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.[94] In 1700 the tax on retailers was
raised to five per cent.[95] and in the following year all merchants
remaining in the colony for a month were made liable to all rates and
duties levied upon inhabitants.[96]
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.[97]
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.[98]
Period of Paper Money, 1710-1751.
Public-domain text, read in full here on John Shaqi.
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