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
Notes.
Footnote 1:
Gneist, Hist. of the Eng. Const., Vol. 1, p. 34.
Footnote 2:
Wilson, The National Budget, p. 10:
In the year ending March 31, 1886, the net receipts from domains,
forests, &c., were only £380,000, out of a total revenue of over
£89,000,000, but it is interesting to notice that even now by the
_ordinary revenue_ is understood "the old hereditary property of the
king, the original property of the state, which belongs to the king
independently of any vote of Parliament," while by _extraordinary
revenue_ is understood "the income derived from direct taxation,
customs, and excises granted by vote of Parliament," Gneist, Hist.
Eng. Const. II, 346-7.
Footnote 3:
Wilson p. 7:
The earliest taxation was on land only. Taxation of personal property
was introduced by the Saladin Tithe in 1188. It was the introduction
of a poll tax which led to the Wat Tyler rebellion of 1381. The first
permanent tax was the hearth money tax imposed in 1663. Much the
greater part of the taxes are now permanent.
Footnote 4:
In early times the fines were apportioned among those whose neglect
had caused the fine i.e. the freeholders with freeholdings, including
houses and profitable rights, as the basis of assessment. (Gneist,
Hist. Eng. Const. I, 375, 376.) The system now becomes the household
(whether freehold or not) "according to the scale of the visible
profitable property in the parish." (Ib. II, 212.) The act itself
reads that the overseers of the poor shall have power to raise the
necessary funds "by Taxation of every inhabitant, Parson, Vicar and
other, and of every occupier of Lands, Houses, Tithes impropriate,
Propriations of Tithes, Coal Mines or saleable Underwoods in the said
Parish, in such competent Sum and Sums of Money as they shall think
fit."
Footnote 5:
No tax was ever levied in support of religion. The colony as a whole
seems to have neglected education. In 1640, however, Robert Lenthall,
school teacher and minister, was granted 104 acres of land by Newport,
and 100 acres was appropriated for a school "for encouragement of the
poorer sort." Arnold's Hist. of R.I., Vol. 1, p. 145. Providence also
later made some provisions for education.
Footnote 6:
Providence, Portsmouth, Newport and Warwick, founded between 1636 and
1642, were perfectly independent with full powers of self government
until united under what is known as the _Patent_ in 1647. This
independent character of the towns is brought out in W. E. Foster's
_Town Government in Rhode Island_--John Hopkins University Studies,
Fourth Series.
Footnote 7:
R.I. Col. Recs. I, 27-31.
Footnote 8:
Public-domain text, read in full here on John Shaqi.
Reviews
Reviews
No reviews yet
Be the first to share your thoughts on this work.
Join the Discussion
Join the discussion
Sign in to leave a comment or review.
Sign InorCreate an account