R.I. Col. Recs. I, 87: This is the first statement (if we except the payment according to allotments ordered at Portsmouth, which was repealed. See above Note 10.) which we find of a principle that could serve as a basis of taxation. Another entry which might point either to payments for lands or taxes is "It is ordered that such as shall bring in their acquittances from the Treasury to the Judge and Elders shall have their Lands recorded." (ib. p. 99). That payments for land were required would seem clear from an order of the General Court of the inhabitants of Portsmouth and Newport, after the union of the two towns, directing the "Treasurer to make demands for all such monies as are due to the Treasurers for the Lands assigned forth to particular men." (ib. 103) Footnote 13: R.I. Col. Recs. I, 122: The order directs "that the three shillings a day allowance be taken off from the Officers." The "Officers" might imply that all offices were paid, but there has been no mention of payment except to the secretary and sergeant. It is not unlikely that the magistrates received fees in their judicial capacity. Footnote 14: A committee appointed to examine and balance the accounts of the treasurers reported that £111, 3s. 4d. was due from the treasury of Newport. The frequent examinations of accounts which are ordered also show that financial matters are increasing in importance. Footnote 15: R.I. Col. Recs. I, 125. Footnote 16: This interruption was caused by William Coddington, a citizen of Newport, who obtained from the Council of State in England a grant to govern the islands of Rhode Island and Conanicut, with a council of six men named by the people and approved by himself. The grant was repealed in Oct. 1652, but mutual jealousies kept the towns apart till the date given. Footnote 17: Government under the Patent was marked by extreme decentralization. At first all legislative powers remained with the freemen of the towns; the committee could merely propose measures and declare the decisions reached by the freemen. The committee, however, tended to become the legislative body and was regularly established as such on the resumption of the government in 1654. (R.I. Col. Recs. I, 276 et seq.) Footnote 18: No solicitor was elected after 1684. Footnote 19: This continued until 1747. Arnold Hist. of R.I. II, 157. Footnote 20: