Part 22

Schedules August, 1763, p. 65. Any town neglecting to pay was to suffer a fine of double the amount of the tax. Ib. p. 65.

Footnote 124:

July, 1781, p. 6.

Footnote 125:

See tax law in Digest of 1767.

Footnote 126:

Schedules October, 1769, p. 69.

Footnote 127:

Schedules November, 1782, p. 26.

Footnote 128:

Collectors who made distraint were ordered to settle accounts with the town treasurers once a month (Dec. 1781). Debts due from Great Britain which do not seem to have been taxed during the war were declared subject to taxation (June, 1784). One of the dangers of an unsound financial system is shown in the order forbidding collectors to pay to the general treasurers taxes, collected by them, in orders on the state treasury, purchased by the collectors for a sum below their face value. (May, 1785). To avoid careless methods of accounting collectors were ordered, if required, to lay before the town treasurer once in fourteen days a clear statement of the taxes committed to them to collect, showing that taxes had already been paid. (June, 1788)

Footnote 129:

$4,224,178 in our present money.

Footnote 130:

I have been able to find no returns under this act, nor any further mention of the act itself. It does not appear in the volumes of Acts and Laws published in 1730, and subsequently.

CURRICULUM VITAE.

Henry Brayton Gardner was born in Providence, Rhode Island in 1863. He fitted for college at Mowry and Gregg's English and Classical School, Providence, Rhode Island. He entered Brown University 1880, and was graduated with the degree of A.B. in 1884. He entered the Johns Hopkins University as a graduate student in the Department of History and Political Science, in 1884; and remained there until 1888, holding the position of Fellow in History during a portion of the year 1887. Since 1888, he has held the position of Instructor in Political Economy in Brown University.

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TRANSCRIBER'S NOTES

1. Silently corrected typographical errors and variations in spelling. 2. Archaic, non-standard, and uncertain spellings retained as printed. 3. Enclosed underlined font in underscores.