was left in an exhausted condition at the close of the war. The people were unwilling to continue the payment of taxes and were behind on those already levied. The annual interest on the debt was considerable. A committee, appointed to devise means for supplying the treasury, reported November, 1782, recommending the imposition of customs and excise taxes. In February of the following year, an act was passed in accordance with this recommendation to take effect on the tenth of April following. Both customs and excise duties were imposed. Collectors do not seem to been appointed until May, and in June the act was repealed so that it was of little practical importance. At the same session, however, its place was supplied by an act laying a duty of two per cent ad valorem "on the Value, and at the Time and place of landing of all Goods which shall be imported into this State being of the Growth or Manufacture of any foreign State," the revenue, as before, to be devoted to the payment of interest on the public debt. The act was to take effect on July 1. The law was enforced with severe penalties. No imported goods were to be landed without permit obtained, on penalty of forfeiture of vessel and cargo. No dutiable goods imported by land could be removed from the town into which they were imported, or sold or consumed in that town without a permit from the collector of impost, under penalty of forfeiture or a fine equal to the value of the goods. In June, 1784, the duty was raised to two and one half per cent. It was at this period that manufacturing industries began to take root in Rhode Island, and, as a natural result, we find evidence of the growth of the protective principle in tariff legislation. In February of the following year a committee was appointed "to draught an act laying an additional duty upon hats, shoes, boots and such other articles of foreign manufacture as may be manufactured within this State." In May an act was passed discriminating against British vessels. It provided for an additional duty of 7 1/2 per cent on goods imported in any vessel owned in whole or in part by British subjects. The result of the work of the committee appointed in February is seen in an act of June, 1785, entitled 'An Act for laying additional Duties on certain enumerated Articles, and for encouraging the Manufactory thereof within this State, and the United States of America." The act is quite extensive including the following articles: 25 % Ready made garments, canes, brush handles, warming pan handles, mop sticks, tailors' press and notch boards, house bells, toys. 20 % Scythes, hoes, leather goods. 12 % Paper, blank books, pewter ware, tin ware. 10 %