This tax was collected with the greatest difficulty. Hardly any of it seems to have been paid for several years. A "great part" remains unpaid in October, 1669, (R.I. Col. Recs. II, 288) and we find measures taken for its collection in certain places as late as May, 1671. (R.I. Col. Recs. II, 380-3). In October, 1666, (ditto II, 183) it is mentioned that "several persons" are "yett behind" in former rates. Footnote 36: Westerly had contributed £65 and was excused from the tax. In May, 1671, (R.I. Col. Recs. II, 380 et seq.) a great portion of this tax had not been assessed. Footnote 37: This was the first percentage tax. In May, 1674, "under severall pretences few or none paid." (R.I. Col. Recs. II, 521). Some are also behind in former rates, (ditto 522). So far as shown by the colony account book, the receipts from this tax amounted to but a few pounds. Footnote 38: In May, 1679, several towns had not assessed the rate. (R.I. Col. Recs. III, 33) An audit in July, 1681, shows that £108 6s. 10d. is due on this and the rate of 1680, a considerable portion of the deficiency being for the present tax. Footnote 39: The sum was paid down by Stephen Arnold, who was guaranteed by the notes of several other persons who in turn were to be paid out of the tax. In June, 1681, certain of those who had given their notes to Arnold petition for relief, from which it is evident that the tax had not been paid. The delinquent towns are ordered to pay. Footnote 40: For delinquency in payment see notes 38 and 41. Footnote 41: The colony account book shows the receipt of but £59, 13s. 10d. up to September, 1686, from the deficiency of £108, 6s. 10d. (Note 38) and the present tax. More may have been received for the accounts were left in an irregular manner, and the custom of offsetting debts due from the colony against rates may have prevented some payments being recorded at all. On the other hand it was in the summer of 1686, that the colony forfeited its charter so that it would not be strange if the taxes due were not collected. Footnote 42: I have been able to find no trace of this tax in the colony records, but such a tax seems to have been ordered by Andros throughout his whole jurisdiction, and it is mentioned as levied in Staples Annals of Providence, p. 177. Footnote 43: This tax as assessed in Providence amounted to £37 12s. 3d. of which £14 was poll money, giving the number of polls assessed as 178. The number of separate property assessments was 144. In the rate of £120 levied in the same year Providence paid one sixth of the whole. Using this as a basis of calculation the penny in the pound and poll tax would have amounted to about £225. The other penny in the pound taxes do not seem to have yielded quite so much. The three perhaps yielded about £600. Footnote 44: