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
So small were the financial operations during the earlier years that the
general treasurer "returned his accompte into the courte for the year
1649, that he (had) received nothing as Treasurer and therefore have
nothing in his hande,"[25] and Gregory Dexter, town clerk of Providence,
could write to Sir Henry Vane "Sir we have not known what an excise
means. We have almost forgotten what tythes are; yea, or taxes, either
to church or commonweale."[26]. In fact for many years fines and
forfeitures seem to have been the chief reliance for defraying ordinary
general expenses and they continued to form a principal element of the
receipts until the end of the century.[27]. Taxation however could not
be entirely avoided. It was necessary to place the colony in a position
capable of defence and in 1650 each town was ordered to have in its
magazine a certain quantity of arms and ammunition, the amount assigned
to each town to be equally laid upon the inhabitants of the council
thereof "according to each man's strength and estate."[28] Taxes were
also levied to pay for powder and shot sent, over from England.[29]
Prisons were necessary and in 1655 the towns were ordered to build two
prisons, two cages, and two pairs of stocks, one of each on the mainland
and one on the island at a total cost of £135.[30] Later court houses
and a state house were required, but on the whole taxation to meet
ordinary expenses remained almost ludicrously small until long after
Rhode Island had become a state. The exercise of the taxing power was
reserved for special occasions. The most important of these was war;
next came the support of an agent in England. Wars which required the
employment of a paid soldiery did not begin until the end of the
Seventeenth century; agents in England to look after colonial interests
were a necessity from the very beginning of the colonies and lasted
until the colonies became states. Particularly was this the case in
Rhode Island, small in population and territory, its jurisdiction
attacked on every side by the claims of more powerful neighbors,[31]
with a charter containing grants of such unusual freedom that it was a
constant target for those opposed to colonial self-government. One of
the acts of the first general assembly under the Patent in 1647 was to
assess upon the towns a tax of £100 to pay Roger Williams for his
exertions in procuring that document more than three years before.[32]
Williams in company with John Clarke again went to England to secure the
repeal of Coddington's commission. The former returned on the
accomplishment of his mission but Clarke remained and cared for the
interests of the colony, and it was in connection with his efforts to
secure the charter of 1663 that taxation on any considerable scale
began. The following table will show the taxes levied from 1662 to the
fall of the Andros government in the spring of 1689. Those taxes marked
with a star were levied under the Andros régime.
Public-domain text, read in full here on John Shaqi.
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