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 most important of the modifying laws seems to have been passed in
October, 1699. It is referred to as the model law in subsequent acts
assessing taxes before January, 1703-4. This law is unfortunately not
preserved in the records, but references go to show that it did not
essentially modify the administrative features of the law of the
previous year. By act of August, 1702, any assistant or justice
neglecting his duty under the act was made subject to a fine of £20.
Footnote 89:
For this law see R.I. Col. Recs. III, 484, et seq. The likeness to the
present law is seen still more fully in some of the details of
administration which have not been changed since that time. Later some
of the towns seem to have been divided into districts and constables
assigned to, and held responsible for, each district. The fine imposed
on an assessor for neglect of duty was 40s.
Footnote 90:
R.I. Col. Recs. III, 501. The oath was as follows: "You A.B., do, on
your solemn engagement, hereby declare the accounts and list as you
present of your estate, is the whole and true account of all your
rateable estate, as to your knowledge you know of (or is in your care
and custody), and this you declare to be the truth, and nothing but
the truth, upon the perill of the penalty of perjury". The same act
declares that what is rateable estate shall be known by the act of
1698. That act contains on the subject only what is given in the
previous pages. I have unfortunately found no return of estates by
individuals for this period, but there is no reason to suppose it
different from what it was before or after; that is, it included
everything with the possible exception of clothes and necessary
household furniture.
Footnote 91:
There were some three or four such returns ordered in all and severe
penalties were sometimes enacted for neglect. Complaints against the
apportionment among the towns do not seem to have been frequent,
though there are one or two instances of dissent on record.
Footnote 92:
Public-domain text, read in full here on John Shaqi.
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