Part 21

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:

The Digest of Laws published in 1767, contains no mention of the poll tax, but, as has been said, its assessment was usual. In the case of some taxes assessed before 1767, no poll tax was mentioned, and in some cases when mentioned the amount was not specified. It is probable however that the poll tax had become an established part of the town assessment. The limit of age varied in the earlier acts but finally settled as above stated. The only exemptions were in the case of settled ministers of the gospel, except during the Revolution when the exemption was extended to officers and men in the regular army or naval service. In the tax act of February, 1780, the assessors were empowered "to consider the circumstances of the Poor, in their respective Towns, and exempt from the poll tax such as they think unable to pay the same." This provision was re-enacted in every tax act until the poll tax was repealed in 1808. In several of the tax acts during the Revolutionary period the towns were empowered to fix the poll tax at such sum as they should see fit.

Footnote 116:

Page 219.

Footnote 117:

Schedules March, 1769, p. 2.

Footnote 118:

Schedules June, 1782, p. 27.

Footnote 119:

They first appear enumerated among the regular town officers in the Digest published in 1767. As a matter of fact they seem to have come into existence some years earlier.

Footnote 120:

Schedules p. 79.

Footnote 121:

Real Estate in Rhode Island enjoyed peculiar privileges and does not seem to have been included in property, liable to action by distraint, unless by special enactment. The first law in regard to lands owned by non-inhabitants, was passed in February, 1747. (Acts & Laws 1745-1752, p. 47). It merely recites the difficulty of collecting taxes on such lands, used only to grow grass, hay, or corn, which was carried away once a year and authorized distraint on the goods and chattels of the owner or occupant, corn, hay, or grass, within the same county where the lands lay. In September, 1757, (Schedules p. 62) it was provided that unimproved lands owned by non-residents might be sold for non-payment of taxes. In 1767, the same provision was applied to unimproved lands owned by non-residents, when not inhabited, and in October, 1782, (Schedules p. 16) it was extended to all lands owned by non-residents. An act of May, 1777, authorized the collector to sell the wood and stone on any unimproved land, the owner whereof resided in another town and neglected to pay the tax assessed. (Schedules p. 44) After the evacuation of Rhode Island by the British there were many persons in the island towns possessed of considerable real estate but very little personal property. In case the latter was not sufficient to pay the tax on the real estate, the collectors were authorized to sell so much of the real estate as might be necessary to pay the tax. (Schedules May, 1781, Sec. Sess. p. 61.)

Footnote 122:

Schedules June, 1756, p. 40.

Footnote 123: