Part 15

Footnote 47:

The arms required by the act of 1647, were "a musket, one pound of powder, twenty bullets, and two fadom of match, with sword, rest bandaliers all completely furnished." By act of 1665, in addition to his arms each man must be furnished with two pounds of powder and four pounds of lead or shot. (R.I. Col. Recs. II, 117). Under the law of 1677 the requirements were one gun or musket, one pound of powder, and thirty bullets (Ibid 570). The act of 1665, speaks of the burden on the poorer citizens in keeping their arms in repair, and ammunition on hand, and provides that to meet these expenses nine shillings a year in current pay shall be paid to each enlisted soldier, the necessary amount to be levied by rate. No future law makes any mention of such payment and service was probably as a rule without recompense.

Footnote 48:

We have of course no accurate records of the number of the population at that time. From the data which we do have however it is probably safe to say that when the four towns came together in 1647, the colony contained less than one thousand inhabitants, and that the number gradually increased until at the end of the period, it amounted to between four and five thousand. The royal commissioners reported in 1665, that the "Colony hath its scattered townes upon Rhode Island, two upon the maine land, and four small villages" (R.I. Col. Recs. II, 129). By 1678 the towns had increased to nine, at which number they remained for many years. Certain parts of the colony, as the island and some of the country in the south and to the west of the bay (the Narragansett country) seem to have been very fertile. Say the commissioners above quoted "In this Province also is the best English grasse, and most sheepe, the ground very fruitfull, ewes bring ordinarily two lambs, corn yields eighty for one, and in some places, they have had corne sixe years together without manuring." The industry of the colony at this period was wholly agricultural and tended to stock and dairy farming rather than to the raising of grain. Indeed the colony seems on some occasions to have been dependent on its neighbors to supplement its own supply of the latter article. The colonists seem to have been comfortably off, without either great wealth or great poverty. In Providence estates were of small size (a few acres), life was on a very humble scale, the inhabitants enjoying only the real necessities. On the island estates were also small in size but there was more wealth, and the Narragansett country a few years later saw the growth of large stock farms and plantations, sometimes five, six, or even ten square miles in extent, managed by slave labor. Perhaps the condition of the colony as a whole during the period from 1647 to 1689, is best summed up in the words of Governor Ward in a letter to the Board of Trade many years later, "for, although we were not rich, yet poverty was a stranger among us, till the year 1710." An excellent picture of the early economic development of Providence can be found in Dorr's "Planting and Growth of Providence," published as No. 15 of the Rhode Island Hist. Tracts. A description of the "Narragansett Planters" is given by Mr. Edward Channing (Johns Hopkins University Studies, Series IV, No. III). Not only were the people of that time lacking in wealth according to the standard of today, but the organization of their economic life was entirely different from that we now know. Each family possessed a sufficiency of land, but produced only enough to meet the current needs of the household. There was no chance for saving, investment and accumulation; there was no adequate money system. All this would make a tax fall much more heavily than under our present conditions. Another circumstance that added to the burden was that taxes were not levied continuously, a small amount each year, but in considerable amounts, at intervals of several years. The colony suffered greatly at the time of Philips war. Warwick and a large part of Providence were destroyed, the inhabitants taking refuge on the island. All these considerations must be taken into account in the endeavor to form a judgment of the burden of taxation during the period.

Footnote 49:

In the letter from Roger Williams to the town clerk of Providence, already mentioned (note 32) he says that taxation in Rhode Island is far lighter than in any other colony. He also mentions that the charter cost about £1,000, while that of Connecticut cost £6,000. The letter itself is a plea for the more prompt payment of rates.

Footnote 50:

R.I. Col. Recs. II, 505.

Footnote 51:

Ibid III, 13.

Footnote 52:

Ibid III, 162.

Footnote 53:

That these loans or contributions were often only for a few pounds is expressive of the poverty of the treasury. The occasional reports entered in the colony account book give us some idea of the financial transactions of the colony at this time. The amount entered as due the colony from May, 1672, to May, 1673, was £33, all from fines (£8 from jurors fines), of which £23 12s. had been received. In August, 1673, there was reported due £64 14s. 4d. for rates and fines unpaid between 1664 and 1670. The amount expended from May, 1672, to August, 1673, was £21 6s. 3d. for jury dinners, provisions for the general court (wine and brandy), for transportation of public officers, for books for the treasurer, for capturing a prisoner, for support of prisoners, for hanging prisoners, for messengers to and from Plymouth. The audit committee in August, report £137 6s. due from the colony. The receipts entered from October, 1673, to May, 1675, are £125 9s. 10d. of which £95 is specified as coming from fines, and £3 12s. from rates (the farthing in the pound rate of 1673), the remainder not being specified. This may not be the amount actually received, but rather what was known to be due the treasury, for the amount entered as expended between May, 1672, and April, 1677, was £101 2s. 3d., the most important items being as before jury dinners. (£7 1s. 8d.) criminal matters (£ll 16s. 6d.), carriage of public officers (£2 11s.), general sergeant (£23 1s. O.) general recorder (£17 11s.) The committee to audit the accounts of Peleg Sanford whose term of office as treasurer was from May, 1678 to May, 1681, reported payments amounting to £392 1s. 9d., largely for surveys made in the Narragansett country, expenses in connection with the boundary line, and other expenses similar to those previously mentioned. In the greater part of the payments, however, only the name of the person paid and not the purpose is given. Some of these payments may have been on account of expenses in connection with the war. Fines form a principal element of the receipts, but the principal item was £299 13s. 2d. from the taxes of 1678 and 1680. The expenditures entered between September, 1681, and September, 1686, amounts to only £82 0s. 11d. largely for jury dinners and payments to the sergeant and recorder. The audit of the accounts of the treasurer under Andros show nominal receipts of £213 6s. 8d. from taxes, and expenditures of £232 7s. 1d, the principal items being the court houses and the bounty on wolves, the purposes for which the taxes were laid, and payment of the sheriff. (£18 4s.).

Footnote 54:

One of the complaints made against the colony by Bellemont in 1699 was, "They raise and levy taxes and assessments upon the people, there being no express authority in the charter for so doing." (R.I. Col. Rec. III, 386). Article IV, Sec. 10, of the present constitution provides that "The general assembly shall continue to exercise the powers they have heretofore exercised, unless prohibited in this constitution," but makes no more definite grant of the right to tax. It would seem that this right has never been specifically granted to the assembly.

Footnote 55:

The separation took place in 1696, Arnold I, 533.

Footnote 56:

During the early years of the colony there were several outlying districts (Block Island, Conanicut, and certain districts which afterwards became Kingstown and Greenwich) not yet incorporated into towns. For those places assessors were generally appointed by the general assembly, collection was by the general sergeant. By 1678, however, these places had all attained to the dignity of towns.

Footnote 57:

R.I. Col. Recs. I, 306: If any person refused to assist an officer in gathering rates he was to be fined ten shillings.

Footnote 58:

R.I. Col. Recs. I, 227: Those individuals that did not pay their tax within twenty days were to be liable "in Generall, and each man in particular x x to the penealtie of the forfeiture of ten pounds," imposed by the court of commissioners upon the town for failure to pay its quota. Both of these provisions are also found in the act ordering that the magazines be supplied in 1650. (Ibid 223)

Footnote 59:

In the act ordering the erection of prisons in 1655, the assembly chose three men to make the rate in each town except Newport, for which four were chosen. Each town was empowered to add to the number, or to substitute others for those chosen. These same men were to have the charge of building the prisons. (R.I. Col. Recs. I, 311). The several acts in regard to the rates of 1662 and 1664, do not prescribe the machinery of assessment and collection except where extraordinary measures are adopted as a result of non-payment. In other cases it is simply ordered that the inhabitants of the towns meet and assess the rate. It does not seem probable that a full town meeting would undertake to apportion a rate. It is more likely a committee of assessors would be appointed for the purpose. The law of 1665, providing for the military assessment orders the appointment of men to make the rate. An act of October, 1670, directs each town to choose a convenient number of persons to make the rate ordered the June before. After 1678, the records of Providence show that the election of assessors was customary. They were elected for each tax. It was not till well into the next century that assessors became regular town officers.

Footnote 60:

It is probable that in the earlier years each individual was his own collector, the constable being sent for the rate only on failure to pay. Before long, however, the constable must have become practically the collector. A law of June, 1684, provides that all future rates shall be gathered by the town constables who were to be allowed two shillings on the pound for their services, and to forfeit double their fees in case of neglect (R.I. Col. Recs. III, 162)