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 is a falling off in the share of taxes paid by the commercial
towns in proportion to their population. In 1782, Providence contained
8.23 per cent of the population, but it paid only 6.98 per cent of the
taxes. Newport's per centage of population had fallen to 10.56 per cent
and the per centage of taxes to 7.81. On the other hand, the country
towns had gained proportionately. Taking Providence county, exclusive of
the town of Providence, we find that in 1769, it contained 26.64 per
cent of the polls and 19.2 per cent of the property, in 1782 it
contained 25.27 per cent of the population and 27 per cent of the
property. There was but little change in the relative positions of the
other counties, Kings County made a slight gain, and the other counties
suffered a slight loss, with the exception of Newport County. Here the
loss of the Island towns was great. In 1769, they contained 19.09 per
cent of the polls and 26.7 per cent of the property while in 1783 they
had but about 16 per cent of the population and 15.2 per cent of the
property.
Customs and Excise Duties.
Among the acts of the first assembly under the Patent in 1647, occurs
the following:
"It is ordered that the Dutch, French or other alliants, or any
Englishman inhabitating among them, shall pay the like customs and
duties, as we do among them for all such goods as shall be imported for
the English, except beaver."
This act was probably of little practical importance as the trade of the
colony during the seventeenth century was very small. In 1655, an excise
duty of five shillings was imposed on every anchor of liquors and
quarter cask of wine, and three years later a like customs duty was
added. The revenue from both taxes at first went to the towns, but in
1674 it was transferred to the colony, as "the whole excise seems almost
all lost by neglect." The collection of the tax was to be farmed out.
Whether the tax was more productive than under town government we do not
know. It was repealed in 1686. Both customs and excise duties were
introduced by Andros, but disappeared with his government. In 1696,
however, the customs duties on liquors was reimposed by the colony, and
molasses was added to the list.[130] In 1707 slaves were added to the
dutiable articles, at £3 per head. About twenty or thirty were annually
imported from the Barbadoes, and their value was from £30 to £40 a
piece. The income from this source must have been of considerable
importance at the period. In 1715 the revenue from this tax in the naval
officers' hands was £289-17-3. In the same year the law was amended so
as to cover negroes brought in from the neighboring colonies. The act
seems to have remained in force until May, 1732, when it was repealed
under instructions from the English government. There seems to have been
no further imposition of customs or excise duties on the part of the
colony until the period of the Revolution. The state, as we have seen,
Public-domain text, read in full here on John Shaqi.
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