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
In addition to these money taxes there were various other burdens which
took the form of more or less arbitrary contributions. Enactments were
early passed regulating the prices of all articles, and, in case they
could not be otherwise procured, authorizing their seizure at these
stated prices to meet various expenditures. It became customary, when
troops were to be raised, to require each town to raise a certain
number, often a cause of considerable expense, and, as the war went on
and paper money and loans failed as sources of state revenue, it was
common to hold each town responsible for a certain quantity of clothing
or provisions. Payment of some kind was generally provided for, but,
owing to the wretched financial conditions of the time, these
requirements must have operated to a certain extent as a tax.
The long continued presence of the enemy necessitated in addition to the
maintenance of an army as large or larger than the states proportion of
the continental levies, an almost constant militia service which, though
nominally paid for, must have been a severe burden and interfered
seriously with industry. Again, in any attempt to estimate the burden of
taxation during the Revolution, we must take into consideration not only
the impositions above mentioned, which partake more or less of the
character of taxation itself, but also the general condition of the
colony. The British held possession of the island towns from December,
1776, to October, 1779. These towns were in great part deserted by the
sympathizers with the American cause, who, having lost almost all their
property, became a burden upon the rest of the state. All the towns
situated upon the sea coast or upon the shore of the bay were subject to
the incursions of the enemy and were kept in a constant state of alarm,
while on one occasion at least arrangements were made for the evacuation
of Providence. Commerce was practically destroyed and economic life
apparently to a great extent disorganized, giving rise to wide spread
suffering from poverty.
If we assume the population of the taxable portion of the state for the
years 1777-8-9, to be 46,000, the per capita rate of taxation for the
period was about $2.71 per annum, and the rate for the years 1780-1-2,
on the basis of the population in 1782, was $2.80. The highest rate
during the period was in 1780, when it reached $4.08. With the close of
the war taxation diminished. In 1783-4-5, it was about $1.35 per capita,
and after the issue of paper money in 1786, it gradually sank until in
1789, it amounted to only about 9 cents.
Estimating the rateable property in this state, exclusive of the towns
in possession of the British, at $10,165,048, the rate of taxation for
the three years 1777-1779, would have been 1.22 per cent per annum.
Public-domain text, read in full here on John Shaqi.
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