Part 2

June, 1670. £300 "in pay Agent. Seems to pork, peas, currant of this have been wheat, Indian Collony" diverted to corn, oats, wool, general purposes. butter or such other pay as the General treasurer may accept.

Oct. 1673. A farthing in the "payment of the See general tax pound. collonys now law p. knowne debts."

Nov. 1678. £300 sterling. paying the money, pork, colony's debts. beef, peas, Indian corn, barley, barley malt, sheeps' wool or butter at stated prices.

July, 1679 £60 sterling. to repay money or pay disbursements in equivalent. England on the colony's account.

May, 1680. £100 payment of the colony's debts and supplying the treasury.

Oct. 1684. £160 "in or as to discharge New England colony's debts. money."

xJan. 1686-7. A penny in the general expenses pound; poll tax of the Andros 1s., 8d. government.

x Aug. 1687. A penny in the General expenses pound; poll tax of the Andros 1s. 8d. government.

x Dec. 1687. £160. Building two money, wool, court houses, butter, Indian repairing the corn, rye or pork prison and paying at stated prices. the debts of the province.

x March, 1687-8. £53-6s. 8d. Bounties on same as last. wolves.

x Aug. 1688. A penny in the general expenses pound; poll tax of the Andros 1s. 8d. government.

The requirements of the militia service, which at this time supplied the whole military power of the colony, should also be taken into consideration. Militia systems had been established in the towns before their union under one government. The law of the island towns appointed eight training days a year for each town with two general musters. A fine of five shillings was imposed for non-appearance, and all men remaining on the island for twenty days were liable to the service. The first assembly under the Patent enacted substantially this same law for the whole colony and it remained essentially unchanged throughout the period of which we are treating. The limits of age were fixed at sixteen and sixty years. The only exemption from service were on account of "age, monage, sickness, lameness, or publique barringe of office at that time in the commonwealth." In 1665, the number of training days was reduced to six and the fine for non-attendance was gradually lowered to two shillings. Those who were able seem to have been required to provide themselves with arms and ammunition, but in case of inability they might be furnished by the town council by means of rates or from the proceeds of military fines. The military requirement acted to a certain extent as a poll tax, but the relations of the colony with the surrounding Indians was for the most part friendly; the need of strict military discipline does not seem to have been felt and various references in the laws themselves tend to show that military regulations were not strictly observed unless under the influence of some pressing emergency when special laws requiring their enforcement were passed; so that the military system seems in general to have been but little of a burden.

It is evident that on the whole taxation daring this period was light. The nominal amount of taxes of all kinds levied between 1647 and 1689 was not much over £3600 or about £84 a year. Nearly £1100 of this amount was levied between June 1662 and October 1664 to meet the expenses of procuring the charter. It was levied for the most part in "current pay" and the sterling value, probably, did not exceed £600. The collection also was extended over several years. Such taxation appears to us extremely light and even though we make, as is necessary, a large allowance for the difference in economic conditions then and now, the burden does not appear excessive, while, if we look at the remaining years, taxation is almost insignificant; it amounted on the average to but a few cents per capita each year. In fact it was altogether too light to meet expenses. The colony seems always to have been in debt. In September 1673 the debts due from the treasury exceeded the debts due to it by £71 9s. 2d. Five years later the colony was indebted for £437 3s. 10d. In 1684 the Assembly affirm that the existence of the government is endangered for the want of funds in the treasury. In several instances money to meet public expenses was raised by contribution. In other cases the necessary amounts were advanced by individuals, to be repaid when the money should come into the treasury. Though, judged by amount, taxation at this period was unimportant, yet it is here that we find the beginnings of a system which in theory at least endures at the present time. We turn therefore to a consideration of the law and administration of taxation.

Neither in the Patent nor in the Charter is there any specific grant of the power to tax; it seems to have been regarded as implied in the grant of government, and was always exercised by the highest legislative authority, under the Patent at first by the body of freemen assembled in general court, and later by the court of commissioners, under the charter by the general assembly consisting of the deputies and magistrates, at first sitting as one body and later as two distinct houses. The legislature apportioned the tax among the separate towns and required each town to collect and pay into the colony treasury its quota by the time specified in the act ordering the tax, the towns employing their own administrative machinery for the purpose. Perhaps the system is best summed up in a law passed in 1655. "It is ordered, that ye raisinge of Generall Taxes shall be ordered by ye Generall Court of Commissioners, as they shall see cause from time to time as to ye sumes, and how they shall be proportioned on each Towne; as alsoe, who in each Towne shall have power to make ye rates, and who are to give forth warrants for ye gatheringe of them; as alsoe in case of any refusinge to pay, to order assistance to him or them that are authorized to give warrants, or to gather ye rates as need shall require." In the case of the tax levied for the payment of Roger Williams it was ordered in 1650 "that the councill of ech Towne be enjoyned forthwith to proportion Mr. Williams that debt and other summes apoynted thereto, according to every mans strength and state;" and for a while the town council seems to have acted as assessors. Just when the duty of assessment began to be assigned to separate officers we do not know, probably very early. Collectors did not come until well into the next century, their functions being exercised by the town constable or sergeant. During these early years custom rather than law seems to have been the regulating power, and it doubtless left much to be desired. An attempt to remedy these shortcomings was made in 1673 when what may fairly be called the first tax law was passed. It throws much light on existing conditions. The preamble recites "the great dissatisfaction and irregularity that hath been by makeinge rates or raising a common stock for public Charges in the Collony in general or for any perticuler towne, and the great faileableness to accomplish it, and great delaies in performance," and affirms that public charges "should be born according to equity in estate strength." The law then provides that where a rate is levied by the colony or a town every one shall "make a true valluation of theire estate and strength, every thinge that is any estate to them be vallued, which they are not rated for to another place; and when for a pertickular towne rate, what they are not rated to another towne." Each person is to pay "to the Treasury to whome it doth belong" a certain amount upon the pound of valuation as the assembly may order. Payment may be made in "anything that is rateable, and it shall not be refused at the price as by two indifferent men vallued." If any do not rate themselves "the Generall Assembly may appoint men to gess at their estate, and rate them as they should have done themselves, and according to double the proportion for forbearance." "If the Assembly judge any have undervallued their estates, such shall be required to give in to the Treasurer a true forme of an inventory of all their estate and strength in pertickular, and give in writeinge what proportion of estate and strength in pertickular he guesseth tenn of his neighbours, nameinge them tn pertickular, hath in estate and strength to his estate and strength." If they do not comply they are to be rated as those who have not rated themselves at all; "or if it be proved that there is more due from any than they have rated themselves, they are to pay double as much therefor (and for the forbearance), as for it they should have rated themselves." These latter provisions of the law clearly show the fact which would render it possible to successfully carry our such a system at that time. Each man could know the property of his neighbor almost as well as his own property and it was not for his interest to bear any burden which should properly fall upon another.

As a matter of fact taxes were seldom levied at so much on the pound, but a definite amount was ordered, to be apportioned among the rate payers. This law provides for assessors only in case individuals neglect to rate themselves, and makes no mention of collectors. The custom, however as has been said was for the towns to appoint assessors whenever a tax was to be levied and to entrust its collection to the constables or sergeants. There were however many exceptions.

The central government was comparatively weak. Towns very often paid no attention to the orders of the assembly and it became necessary to resort to special means to assess and collect the tax. Town machinery was overridden. The magistrates were empowered to call town meetings to assess the rate or the assembly appointed a committee for the purpose. The general or colony sergeant was required to collect the tax after the assessment had been made. The troubles in connection with the collection of rates seem to have culminated in the spring of 1672, when what is known as the "sedition act" was passed. This act after reciting the dangers arising from the opposition to the collection of rates provides that "if any person or persons in any town or place within this jurisdiction, shall at any time more especially in any town meeting or other publique assembly of people, appear by word or act, in opposition to such rates and impositions," made by the assembly or in opposition to any act of the assembly, made in accordance with the charter, such person shall be "proceeded against as for high contempt and sedition," and on conviction shall suffer at the discretion of the justices, "corporall punishment by whipping, not exceeding thirty stripes, or imprisonment in the House of Correction, not exceeding twelve months; or else a fine or mulct, not exceeding twenty pounds." This act was passed in April. In the following month the annual election occurred. Not a single deputy was reelected, and the same was true of the governor and six assistants. Political revolution was never more complete. The new assembly repealed every act of its predecessor. So strong was the reaction that in the following November a limitation was placed upon the assembly's power of taxation, by the provision "that noe tax nor rate from henceforth shall be made, layd or levied on the inhabitants of this Collony without the consent of the Deputys present pertaining to the whole Collony, as there must be a major part of the Assistants (by the Charter), nor any way bringe the Collony in debt by any meanes." The assembly does not seem to have recovered its former powers until 1679.

With the establishment of the Andros government the assembly disappeared. The right of taxation throughout his whole jurisdiction belonged to Andros and his council; for local purposes it seems to have been delegated to a court of nine justices which succeeded to the powers of both the Assembly and the Court of Trials. So much an examination of legislative enactments shows us. We are fortunately enabled to fill out the picture to some extent from other sources. In Jan. 1678-9 the freemen of Providence took action in regard to their quota of the colony tax assessed in the preceding October. A committee of four was chosen "to draw aside a Little space of time, to consider togather of the suitablist prices, Which is meet to be sett on (ya Esteemed) Rateable Estate of ye Inhabitants of this Towne, x x x for to be a helpe & preparation to ye Lieviers." The rates of valuation agreed upon were as follows:

"Meaddow Land: One acar Improved, to be Vallued at 04-00-00 planting Land: One Acar Improved to be Vallued at 03-00-00 Vakant Land; & unimproved: £ Acar to be Vallued at 00-03-00 An ox 04-00-00 4 or five yeare old steers 03-10-00 Cowes & three yeare old Cattle, To be Vallued at 03-00-00 two yeare old Cattle, To be Vallued at 01-15-00 Yearleings-Cattle--Each of whom--To be at 01-00-00 three yeares old Horses, & horse kind--To be Vallued at 02-00-00 two yeare old horse, & horse kinde To be Vallued at 01-10-00 hoggs, or swine, Each of them above a yeare old 00-15-00 sheepe--above a yeare old--To be Vallued at 00-04-00"

"Ye Rate-makers" however "are not soe strictly tyed x x to ye Instructions of ye above sayd Committee, but yt they have a Libberty to Vary therefrom, as in theire discrescesion shall seeme meet Unto them, x x x they having the sayd Instructions as a Line for some guide of theire Judgement therein." Five men were then chosen to assess the rate. At the meeting of the following March, it is ordered that notices be set up in public places stating that the rate is to be levied and requiring all inhabitants within fourteen days to bring in to the rate makers an account of "The quantity of their Land & Meadows Layd out to them, Improved & unimproved, As alsoe what Cattle of any Sort they have, otherwise none can justly be offended, if ye Raters only use what information they can get." When the rate makers have made up their lists of what each man is to pay they are to post them in public places and each tax payer is then to bring to the treasurer, at his dwelling, the sum for which he is rated. The assessors completed their lists in July. The town clerk was ordered to prepare a copy of the list and deliver it to the town constables who should collect the rate. If any refused to pay application was to be made to a Justice of the Peace who should grant a warrant of distraint against the property of the defective person.

Among the manuscripts in the Rhode Island Historical Societies Cabinet in Providence are preserved several hundred of the lists of rateable estates returned to the assessors by individuals during the period of which we are now treating.

The following is "The Account of ye Rateable Estate of Jon. Whipple of providence:

First Sixe Cowes, and one heifer; not 3 yeares old. Secondly 2 Oxen 3dly 3 Steeres of 3 yeares old 4ly one heifer; 2 yeares old 5ly 3 of one yeares old, one a steere; ye 2 heifers 6ly 3 horses 7ly one mare and colt, beside 3 more if not stolen or alive or made bobtailes 8ly one house lott within Fence 9ly 2 shaires in ye Great meadown where I mowe 4 lods of hay

10ly 4 Swine 11ly one yeare old horse colts"

John Whipple seems to have been blessed with more than the average amount of wealth in personal estate, but this list as do all the others clearly shows the character of the property which existed at the time. But little if any property was owned beyond the limits of the town. Everything was tangible and could be concealed neither from the neighbors nor the assessors. It was not difficult to fix on a standard of valuation which should apply uniformly and fairly to all property owners. The method of taxation adopted was clearly the most suitable, indeed the only one suitable at all, for a community of farmers, where land was abundant, and where trade had not developed but each family produced for its own consumption.

Taxation 1689-1710.

With the restoration of the government in 1690, after the fall of Andros, Rhode Island enters upon a new period of her history, a period marked within by a stronger central authority and a more settled and orderly government.

In 1695, the governor was granted a salary of £10 a year, the deputy governor £6 and the assistants £4 each. All these officers had previously been exempted from taxation. Without the period was one of successive wars against the French and Spaniards, wars which required the support of a paid soldiery and, for a colony situated as was Rhode Island with her great extend of sea coast, the maintenance of strong defences against hostile ships. The charter was also endangered by the attacks of the Narragansett proprietors, and later of Bellemont and Dudley, and this required considerable expenditures to meet the expenses of the agent in England. The taxes and the purposes for which they were levied during the remainder of the period of which we are now treating can be seen in the following table.

Date of Amount. Purpose. Payment may be Ass'm'nt. made in