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
colony against rates. One of the provisions enacted at the same time
with the sedition act was "neither shall any persons plea that the
Collony is in his debt, be of any force or offset to his or their said
rate on that pretence, untill the end be answered for which the rate
is or shall be made." Similar acts were passed on many other
occasions. Nevertheless offsetting rates against debts was customary
and the practice is authorized by a general law of 1684. (R.I. Col.
Recs. III, 165)
Footnote 68:
R.I. Col. Recs. II, 438: The act speaks of "a covetous or ffactious
and mallicious sperritt appeeringe in sundry townes and places of this
Collony; who oppose all or any rates, and thereby prevailinge, by
their deluded adherents in overpowering the more prudent and loyall
partys in such towne and place, to the frustration of the most
necessary and needfull ends for which such rates are levied."
Footnote 69:
Arnold I, 356.
Footnote 70:
It does not seem quite clear whether this provision means merely that
each town should be represented, or that each town should have its
full representation. Arnold (I, 365) thinks the latter. When the tax
of 1673 was levied no deputies are recorded as being present from New
Shoreham (Block Island) or Westerly. The great distance in the one
case and the interference of Connecticut in the other, rendered
attendance from those towns very uncertain and may have caused their
absence to be necessarily disregarded. Only five deputies from Newport
and one from Warwick however are reported as "engaged." This would
make it seem doubtful if a complete representation was actually
required. An act of April, 1678, (R.I. Col. Recs. III, 6.) repealed
this act of 1672, and provided that the general assembly should
consist (as provided in the charter) of the governor or deputy
governor with six assistants, "and soe many of the freemen as shall be
elected in each respective towne, x x x or the major part of them then
present," who should have to make laws and levy taxes, provided
however that no tax should be levied without notice given to each
town, that the "townes may accordingly by their representatives give
their due attendance." A year later the restriction was removed and
the assembly resumed its old powers. (R.I. Col. Recs. III, 53).
Footnote 71:
Public-domain text, read in full here on John Shaqi.
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