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
In addition to the taxes specifically levied for continental purposes
the state before June, 1779, has paid to the U. S. out of state taxes
£30,000 in accordance with the requisition of congress made in
November, 1777. The £6,000 tax in May, 1781, was to redeem one sixth
of the new continental money issued by the state. £8,640 of the tax of
June, 1783, was appropriated to pay interest on the United States
debt. Of the tax of June, 1784, one fourth was to be paid in United
States interest certificates, and £12,147-6-4 was appropriated to meet
a requisition of congress of the previous April. The whole of the tax
of June, 1785, was afterwards appropriated to pay the interest on the
national debt. But little coin seems to have been received, taxes
probably being paid in evidences of debt. Two facts should be
remembered. 1. These taxes, particularly those assessed after the
close of the war, were not promptly paid. 2. The war expenditures of
the state itself were regarded as national expenditures, the accounts
between the state and the central government to be settled in the
future.
Footnote 110:
Rhode Island bore more than her share of war expenditures see p.
Footnote 111:
In the volume of acts and Laws published in 1730 (p. 42) appears a law
providing that rates should not be applied to any other purpose than
that for which they were levied. Several special enactments to this
effect had been passed during the previous period.
Footnote 112:
Volume of Acts and Laws, 1744, p. 219. Peddling from house to house
had at first been subjected to a tax and finally forbidden altogether
in 1728. A law of 1750, made it lawful for the assessors in any town,
on notice from two freeholders, to enquire into the quantity of
European goods sold by Foreign traders, and assess them "at their
Discretion according to the Largeness of their Trade," for the use of
the town. The assessor not complying was discharged from office. This
law stands in the Digest on 1767 (p. 243) except that the limitation
to "European goods" is omitted.
Footnote 113:
Volume of Acts & Laws published in 1744, p. 295.
Footnote 114:
The three points to be noticed in this law are: 1. the assignment of
fixed and uniform values to the more important kinds of personal
property; 2. the evidence of the beginning of the development of
intangible species of personal property; 3. the use of the tax
machinery to encourage the growth of mercantile pursuits.
Footnote 115:
Public-domain text, read in full here on John Shaqi.
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