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
As earlier, the difficulty was political rather than economic. There
seems to have been in the colony at this time a party, how strong it
would be difficult to say, in sympathy with the efforts to curtail the
charter privileges. There were also disputes between the towns as to
boundaries, while the colony dispute with Connecticut was not settled
until 1703. In 1700 the sheriff while attempting to collect a tax in
Westerly was carried off to Connecticut. It is worthy of note in
connection with this difficulty of collection that the severity of the
penalty seems to have had little influence. The assessors or
collectors were not infrequently made responsible for the whole tax in
case of neglect, but taxes were not promptly collected until
government had become firmly established and could rely on the united
support of the people. When it was strong enough to enforce the
penalties, the necessity had passed away. In the copy of the laws sent
to Bellemont in 1699, the sedition act (see page 20) seems to have
been included, though repealed nearly thirty years before. The act was
again repealed in March, 1702.
Footnote 93:
The first mention of the constables fees for collection which I have
seen was in 1684, and allowed two shillings on the pound. As long as
this lasted collectors' fees alone eat up ten per cent of the tax, but
by the law of January, 1703/4, the fees were reduced to one shilling.
Assessors were paid by the day, the amount varying from two to five
shillings. The act just referred to placed it at two shillings and six
pence, and a law of 1705 provided that no rate maker should charge for
more than three days. The most full and detailed statement of loss on
the articles in which taxes were paid, is in the accounts of the
treasurer under Andros. It was as follows: Loss by 935 bushels of corn
and rye £20-0-10, by 9 ferkins of butter £1-12-1. Twelve bushels of
corn had been sold and delivered but no payment had been made. In
addition there were the following expenses and losses: Freight £5-3-4,
warehouse room for 1300 lbs. of wool £1, turning corn ten or twelve
times 18s., "275 lbs. of wool taken out of my house £9 3-4." "Money
taken out of Major Goulding's house £32-10-0." As the total receipts
did not exceed £230 it will be seen that expenses and losses eat up a
good part of the revenue. They were in this case probably far larger
than usual, but they must always have been considerable in amount,
while no satisfactory money existed, in quantities sufficient for the
needs of the community.
Footnote 94:
R.I. Col. Recs. III, 357, et seq. The proceeds of the tax were to be
for the poor, highways and bridges. It was indeed a town and not a
colony tax.
Footnote 95:
R.I. Col. Recs. III, 421, et seq.
Footnote 96:
R.I. Col. Recs. III, 438.
Footnote 97:
Public-domain text, read in full here on John Shaqi.
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