Transcriber's Note:
The cover image was created by the transcriber and is placed in the public domain.
History of Taxation
in
Rhode Island
to the year 1790.
Contents.
| Introduction | Page 1 |
| Taxation in Rhode Island 1636-1689 | 4 |
| The law and administration | 16 |
| Taxation 1689-1710 | 25 |
| The law and administration | 32 |
| Miscellaneous revenues | 37 |
| Period of paper money 1710-1751 | 38 |
| Financial history 1751-1790 | 46 |
| The law of taxation since 1710 | 63 |
| Colonial and state valuations | 69 |
| Customs and excise duties | 82 |
| Tonnage duties | 89 |
| Notes | 91 |
Introduction.
That method of raising revenue for the support of governmentwhich we understand by taxation marks a well advancedstage of economic life and is of comparatively recent originamong Germanic peoples. It was unknown while our English ancestorslived upon the continent of Europe and for many centuriesafter they had settled in their new home Society, and, as aconsequence, government had not as yet become differentiated.Some of the most important duties, such as the defence of thekingdom, the care of the bridges and forts, were performed bypersonal service on the part of the people. Other duties incumbentupon the modern state, those which require the greatestexpenditure, had not arisen. The private and public revenues ofking were not as yet distinguished. The revenue of hisprivate estates afforded him a considerable income and, in addition,he enjoyed the usufruct of the folkland. The growth ofthe feudal system gave rise to various other sources of income,and besides these there were payments for special privilegessuch as markets. The king also enjoyed rights such as that ofcarriage and purveyance, for example.
Taxation as we conceive it formed no part of the system."Only in a condition of t