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
The sergeant in particular was a considerable source of expense.
Several times as late as 1664, we find taxes of from £5 to £25 levied
for the payment of his bills, and an act of 1673, recites that the
inhabitants have been "greatly oppressed and grieved" by the
sergeant's "great wages" and that henceforth he shall receive but 3s.
a day for attendance in the general assembly, and simply his fees at
the court of trials, instead of "great fees at the Court of Tryalls,
and four shillings a day, alsoe" as heretofore.
Footnote 23:
A law of 1670, (R.I. Col. Recs. II, 361) provides that for rates
formerly or now ordered the treasurer shall have one shilling in the
pound for all he receives in provisions, but nothing for what he shall
receive in money or for any fines now due the colony, "and what charge
he shall be at he shall be allowed for that besides." In 1671, (ib.
385) it is ordered that for all (in money or other pay) that the
treasurer has received during the last, or shall receive during the
coming, year he shall be allowed twelve pence on the pound. An audit
of 1681, speaks of the treasurer's commissions as 5%. An audit of the
accounts of the treasurer under Andros show that the commission was
10%, and this rate seems to have been continued after the
reestablishment of the colonial government. In the case of the tax
levied in 1679, the towns are ordered to pay the treasurer's salary in
addition to the tax, but as a rule his commission seems to have been
deducted from the receipts.
Footnote 24:
Later the colony, in some instances, made grants to meet the expenses
of certain of the roads and bridges of more than local importance.
Footnote 25:
R.I. Col. Recs. I, 222.
Footnote 26:
Ib. 288.
Footnote 27:
This is shown often in the wording of the laws; for example, in the
salary law of 1666. (see p. 97 Note 21) the treasurer is ordered to
make payment "out of those monies which either by fine, forfeiture or
otherwise, are brought into the Treasury," and in the act granting
diet and lodging in 1679, (see ib.) the expense is to be met out of
"the fines and forfeitures due to the Collony." Taxes are not
specified as a source of revenue. The audit reports entered in the
colony account book show the same thing. The decentralization which
marked the government under the Patent is seen in the order "that the
Publick Treasurer shall only receive such fines, forfeitures,
amercements and taxes, as fall upon such as are not within the
liberties" of the four towns. (R.I. Col. Recs. I, 197). An act of 1656
(Ib. 334) provides that all "fines that are committed about ye
Generall Courts, as of juriemen, &c., shall all returne and belong to
ye Generall Treasurie." And in general it was the fines imposed in the
colony courts that were the most fruitful sources of revenue.
Footnote 28:
Public-domain text, read in full here on John Shaqi.
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