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 common expenses were met by drafts on the town treasurers. The
financial transactions of the united towns were considerable in
amount,[14] and there are several special taxes of interest. It was
ordered in 1640 that the treasury of each town be always supplied with
two barrels of gunpowder and with bullets and match. Every man who
killed a deer outside of his own property was required to bring in one
half to the treasury under penalty of forty shillings. Thus the town
derived a revenue from the use of the public domains. In 1642 a bounty
of five pounds was offered on wolves, to pay which it was provided that
a rate should be levied on every man according to his cattle;[15] the
idea of a direct relation between the tax and the service rendered.
Bounties of this kind must have been one of the principal sources of
expense to the early settlers. On wolves they were sometimes as high as
£5, at other times not more than 30s., while the rate on foxes was 6s.
8d.
The above seems to be substantially all that remains of the financial
records of the early towns. We find in them the conditions already
noted; few needs, abundance of land, for sharing which they could demand
a payment of all new comers, payment by fees or, if a tax was necessary,
perhaps by a tax on a particular class, as in the case of the bounty on
wolves. Fines, too, probably formed a not inconsiderable source of
revenue, for the home of religious freedom seems to have been to some
extent the home of those who desired freedom from the law as well. When
a general tax for the common good was levied the "estate and strength"
of each must have been a matter of common knowledge impossible of
concealment. It should be noted also that neither at this time nor much
later under the charter government was the business of the treasury
managed with that exactness which we find today. Receipts were very
often far behind expenses and bills were frequently allowed to remain
unpaid until the money happened to be in the treasury.
The four towns first organized under a common government in 1647 by
virtue of what is known as the Patent, procured through the efforts of
Roger Williams in March 1643-4. Under this government the colony
remained, with the exception of an interruption lasting from the spring
of 1651 to August 1654,[16] until it reorganized under the charter of
1663 which remained the fundamental law of the colony and state for one
hundred and eighty years.
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