Tools for the use of block makers, chaise makers, tanners, curriers, caulkers, shoe makers and husbandmen, (sickles, plane irons and saws excepted) muffs, tippets, ermine, candles, soap, manufactured tobacco, goldsmiths, silversmiths and jewellers ware. Instrument and cabinet makers work, frame chairs, porter, beer. 5 % Cordage, twine. Special Duties. Axes and adzes (per doz.) 6s.-20s. Cards (per doz. boxes) 12s. Women's shoes (per pair) 1s. 1s. 6d. Cheese 3d. per lb. Wrought gold 6s. per ounce. Clocks and gold watches 18s. Carriages £ 3, 15s. - £ 15. Loaf sugar (3d. per lb.) Hats 1s. - 6d. - 3s. Iron hollow ware 3s. per cwt. Dressed and tanned leather 3d. per lb. Wrought silver 1s. per ounce. Silver watches 6s. Though the purpose of the act was protective, it is evident that in the case of many of the articles enumerated, the duty was entirely a revenue tax. In March, 1786, steps were taken towards laying an excise duty. A committee was appointed to draw up a bill for the purpose. The committee reported at the same session and an elaborate excise act was passed, which was to go into effect on May 16; but at the session in that month the act was suspended until the next session, when a committee of revision was appointed. There is no farther mention of any legislation in regard to the excise until December, when another excise law was passed to go into effect on May 15, 1787, and remain in force for three years. Neither of these acts seem to have been generally enforced. No collectors were appointed under the act of March. Under the December act collectors were appointed in May, 1787, but there is no record of any subsequent appointments. When government under the United States constitution went into operation, in 1789, it became impossible for Rhode Island to pursue an independent policy in regard to customs duties, and the General Assembly at the May session passed a law providing that the same duties, payable in the same money, be collected in Rhode Island as should be ordered by Congress for the United States. In September the assembly supplemented this provision by enacting a law similar to that which had been passed by Congress. Goods imported from the United States and from North Carolina were exempt from duty. In May, 1790, the state adopted the constitution and the power to levy impost duties ceased. The want of method in keeping accounts at the time renders it impossible to state exactly the amount of revenue received under the acts imposing import duties. I have found however nearly complete returns of the duties collected in the counties of Providence and Newport, which contained the principal posts of entry. County of Providence. (Includes receipts from October 1, 1783)