like Whipple a prominent citizen. "My house & Land at home, & yt in ye
neck that seem to be fenc't, and ye 3d part of a share of meddow in my
Custody wth ye demolished orchard of Tho. walling. 2 Cows, one of them
farrow, a of 3 yeares & vantage steers one horse, & one Maire 5 poor
swine and as oe household-things you may be pleased to vew them
yorselves, we have but one poor bed of or owne Saith Daniell Abbott
Memoorand a yoak of oxen yet." An entry on the back of this list shows
that about 290-1/2 acres of land had been laid out to Abbott, more
than the usual amount it would appear. Much of it was probably wild
land. An entry in the colonial records (II, 415), in 1671, shows us
also the character of property at the time. The inhabitants of
Westerly petitioned the assembly to send thither persons to take an
"inventory of their personal estate." The assembly accordingly
delegated certain persons to "take an exact inventory of the personal
estate of each inhabitant, consisting either of house, household
stuff, goods, cattle, horse kinde, or any other chattels whatever."
Footnote 74:
"The first grand period of Rhode Island history, the formation period,
was ended. The era of domestic strife and outward conflict for
existence, of change and interruption, of doubt and gloom, anxiety and
distress, had almost passed. The problem of self-government was
solved, and a new era of independent action commenced". (Arnold I,
519)
Footnote 75:
The exemption was granted in 1690. (R.I. Col. Recs. III, 274). It
would seem to be uncertain how long it lasted as in 1707 (Ib. IV, 24)
a law is passed exempting the "Governor x x x; his dwelling house" and
its conveniences from taxation during his term of office. The other
legislation during the period in regard to the payment of public
officers was as follows. In 1698, the governor's salary was increased
to £30 and, in 1701, to £40. In addition the assembly in many years
voted him a gratuity, amounting sometimes to as much as his salary. In
1695 deputies were allowed, apparently out of the general treasury,
3s. a day, with a double fine for non-attendance. In 1698, the towns
were ordered to pay the deputies, but in 1703 it was again ordered
that they be paid out of the colony treasury. On account of the
increasing revenue the treasurer's fees were reduced to one shilling
in the pound in 1698, and to six pence in 1705. Before 1702, the
agents were inhabitants of the colony, sent over to England by the
assembly. In that year Penn, then in England, was intrusted with the
interests of the colony. He employed for the purpose a solicitor,
William Wharton, at £40 a year. In March, 1708-9, the assembly granted
Wharton £30 a year additional for past services, to cover expenses,
and appointed him agent for the future with £80 a year salary.
Footnote 76:
It seems to have been intended to send the money to aid other
colonies. In July, 1695, the rate was to a great extent uncollected,
however, and none of it seems to have been applied to the purpose
intended. With the exception of the May and June sessions of 1691, and
August, 1692, no records of the assembly are known to exist, for the
period October, 1690, to July, 1695.
Footnote 77:
During this period however the colony seems to have run into debt,
which was defrayed out of future taxes.
Footnote 78:
The loose way in which the treasury accounts were kept does not permit
us to show exactly how much of the revenue went for each of these
objects. It is possible to make an estimate of some value, however.
After the governor's salary had been increased to £40, and including
the special grants frequently made to him, the payments made to the
legislative and executive officers amounted, probably, to about £150 a
year. The payments made to agents for the period 1695-1710, were
probably not far from £1,000. The whole cost of the civil government,
including the support of the agent, seems on the average not to have
exceeded £500 a year. It was probably under rather than over that
amount. The remainder were military expenditures, the most important
being on account of the expeditions of 1709 and 1710.
Footnote 79:
This census is included in a report, containing quite a full account
of the condition of the colony, sent by Governor Cranston to the Board
of Trade in reply to their inquiries (R.I. Col. Recs. IV, 56). It
probably cannot be depended on for accuracy, and would seem to be
rather an under estimate. Some years before the militia, which is here
given at 1362, had been estimated at 2,000. This however was doubtless
too high.
Footnote 80:
This law had principally to do with the administrative side of
taxation. It was doubtless established by custom that all property was
taxable. The tax law as it stands on the statute book today is hardly
more than administrative; as in 1703, everything is supposed to be
taxable, except what is specially exempted.
Footnote 81:
A committee was appointed to draw up a law for valuing lands and
cattle, and if upon examination it was found that any town had been
overrated a rebate was to be allowed to it out of the next tax. The
committee reported the present law sufficient, and the only additional
legislation at this time was a grant to the magistrates to "regulate
anything appearing defective" in the law, and the provision that the
treasurer of each town should be regarded as the deputy of the general
treasurer.
Footnote 82:
R.I. Col. Recs. III, 300. The magistrates were ordered to call town
meetings "with all expedition for choice of the "three men." It was
further ordered "that there be a Commissioner chosen in each town, to
meet with the men that shall be chosen in each town, to assess the
said rate of two pence per pound, and to adjust the proportions, and
sign with each Committee, and return the same to the General
Treasurer." It will be remembered that there was a tax officer with a
similar title at the time of the Andros government (note 71), His
duties were different from those of the present commissioner. In fact
it is difficult to see how the latter differed from the other three
men referred to. The number of assessors does not seem to have been
definite. In the case of the penny in the pound tax of 1695, the towns
were to choose "two or three" men and the following year they were to
choose as many as they should see fit. In the case of both taxes in
1695, tables were adopted stating the amount of tax to be collected on
certain kinds of personal estate, not the valuation of the estate as
in the table given on page 22. The following is the table adopted for
the penny in the pound tax:
Oxen, four years old and upwards, at three pence per head 00 00 30
Steers, three years old, and all cows at two pence per head 00 00 20
All two year old, a penny per head 00 00 10
All three year old, at half penny per head 00 00 01
All sheep at one year's old and upward, at five pence per 00 00 50
score
All swine above a year old at a half penny per head 00 00 01
All horses and mares above three years old, at three pence 00 00 30
per head
All two years old horses and mares, at one penny per head 00 00 10
All year olds, at a half penny per head 00 00 01
All negro men servants, per head 00 01 80
Negro women servants, per head 00 00 100
It is evident that the property in the above table is taxed on its
value and not on the yearly profit and, in want of further
information, it would be unsafe to infer that the provision for taxing
lands, houses, and trademen according to profit was intended to
introduce anything in the nature of an income tax. What evidence we
have tends to show that the tax was assessed not on profits, but on
the value of the property, in determining which value the yearly
profit was probably the most important consideration.
Footnote 83:
The best account of the commerce of the colony is to be found in the
report to the Board of Trade in 1708, already referred to. (note 74)
The land on the island had been well taken up by this time and the
younger generation in that part of the colony was betaking itself, in
the words of the report, "to trades and callings," especially to
navigation for which their situation so well fitted them. Twenty-nine
vessels were now owned in the colony in place of the four or five of
twenty years before, and all but two or three were owned in Newport.
Ship building also became an important trade, no less than eighty-four
vessels having been built in the colony from 1698 to 1708. Direct
foreign trade existed with the Bermudas, the West Indies, Madeira,
Fayal and Curacoa, the colony sending out lumber, beef, pork, dairy
products, horses, cows, onions, cider, rum, and, sometimes money, and
receiving in return sugar, molasses, cotton, ginger, indigo, pimento,
rum, English goods, Spanish iron, brasalleta, wines, salt and cocoa.
Some of these articles, together with the products of the colony, were
taken to all the coast colonies to the South who gave in return, rice,
pitch, tar, turpentine, valuable woods, skins, flax, pork, grain, and
rigging. With England the colony had no direct trade but received most
of its English goods through Boston, paying for them in dairy products
and money. It was estimated that £20,000 in cash was annually sent to
Boston on this account. It is evident that the colony had entered upon
a new phase in its economic development.
Footnote 84:
The records of Providence do not show but the provision was complied
with.
Footnote 85:
The poll tax as we have seen was introduced under Andros, but does not
seem to have been assessed since his fall. It must be remembered that
the present act was not a general law (see p. 33). How the law of
October, 1699, (note 88) may have affected this question we do not
know. The law of January, 1703-4, is chiefly administrative and makes
no mention of a poll tax, and it would hardly seem to fall under the
law of May, 1704. (Note 90). It seems probable on the whole that the
poll tax was not as a rule assessed. The wording of the law in 1707,
exempting the governor from taxation might seem to imply that a poll
tax was assessed, (see note 75)
Footnote 86:
Indians had been exempted as early as 1672. (R.I. Col. Recs. II, 436)
Footnote 87:
For this law see R.I. Col. Recs. III, 343, et seq. If those appointed
to take account of estates neglected the work they were to be fined
twenty shillings.
Footnote 88:
The most important of the modifying laws seems to have been passed in
October, 1699. It is referred to as the model law in subsequent acts
assessing taxes before January, 1703-4. This law is unfortunately not
preserved in the records, but references go to show that it did not
essentially modify the administrative features of the law of the
previous year. By act of August, 1702, any assistant or justice
neglecting his duty under the act was made subject to a fine of £20.
Footnote 89:
For this law see R.I. Col. Recs. III, 484, et seq. The likeness to the
present law is seen still more fully in some of the details of
administration which have not been changed since that time. Later some
of the towns seem to have been divided into districts and constables
assigned to, and held responsible for, each district. The fine imposed
on an assessor for neglect of duty was 40s.
Footnote 90:
R.I. Col. Recs. III, 501. The oath was as follows: "You A.B., do, on
your solemn engagement, hereby declare the accounts and list as you
present of your estate, is the whole and true account of all your
rateable estate, as to your knowledge you know of (or is in your care
and custody), and this you declare to be the truth, and nothing but
the truth, upon the perill of the penalty of perjury". The same act
declares that what is rateable estate shall be known by the act of
1698. That act contains on the subject only what is given in the
previous pages. I have unfortunately found no return of estates by
individuals for this period, but there is no reason to suppose it
different from what it was before or after; that is, it included
everything with the possible exception of clothes and necessary
household furniture.
Footnote 91:
There were some three or four such returns ordered in all and severe
penalties were sometimes enacted for neglect. Complaints against the
apportionment among the towns do not seem to have been frequent,
though there are one or two instances of dissent on record.
Footnote 92:
As earlier, the difficulty was political rather than economic. There
seems to have been in the colony at this time a party, how strong it
would be difficult to say, in sympathy with the efforts to curtail the
charter privileges. There were also disputes between the towns as to
boundaries, while the colony dispute with Connecticut was not settled
until 1703. In 1700 the sheriff while attempting to collect a tax in
Westerly was carried off to Connecticut. It is worthy of note in
connection with this difficulty of collection that the severity of the
penalty seems to have had little influence. The assessors or
collectors were not infrequently made responsible for the whole tax in
case of neglect, but taxes were not promptly collected until
government had become firmly established and could rely on the united
support of the people. When it was strong enough to enforce the
penalties, the necessity had passed away. In the copy of the laws sent
to Bellemont in 1699, the sedition act (see page 20) seems to have
been included, though repealed nearly thirty years before. The act was
again repealed in March, 1702.
Footnote 93:
The first mention of the constables fees for collection which I have
seen was in 1684, and allowed two shillings on the pound. As long as
this lasted collectors' fees alone eat up ten per cent of the tax, but
by the law of January, 1703/4, the fees were reduced to one shilling.
Assessors were paid by the day, the amount varying from two to five
shillings. The act just referred to placed it at two shillings and six
pence, and a law of 1705 provided that no rate maker should charge for
more than three days. The most full and detailed statement of loss on
the articles in which taxes were paid, is in the accounts of the
treasurer under Andros. It was as follows: Loss by 935 bushels of corn
and rye £20-0-10, by 9 ferkins of butter £1-12-1. Twelve bushels of
corn had been sold and delivered but no payment had been made. In
addition there were the following expenses and losses: Freight £5-3-4,
warehouse room for 1300 lbs. of wool £1, turning corn ten or twelve
times 18s., "275 lbs. of wool taken out of my house £9 3-4." "Money
taken out of Major Goulding's house £32-10-0." As the total receipts
did not exceed £230 it will be seen that expenses and losses eat up a
good part of the revenue. They were in this case probably far larger
than usual, but they must always have been considerable in amount,
while no satisfactory money existed, in quantities sufficient for the
needs of the community.
Footnote 94:
R.I. Col. Recs. III, 357, et seq. The proceeds of the tax were to be
for the poor, highways and bridges. It was indeed a town and not a
colony tax.
Footnote 95:
R.I. Col. Recs. III, 421, et seq.
Footnote 96:
R.I. Col. Recs. III, 438.
Footnote 97:
The amount received as stated in the report on the treasurer's
accounts in 1711, was £2,032-19-2. The amount outstanding on bonds
given for land was £1,523-17-5. Arnold (Vol. II, p. 37, Note) says
that the report of a committee, subsequently made, shows that
£3,795-15s.-10d. was received at the rate of about 1s. 6d. per acre.
Footnote 98:
In 1709, four ferries were leased for seven years at an annual rental
of £4. This is the last record that I find of any payment made to the
general treasury. "Leases" were afterwards spoken of, but these seem
to refer simply to grants of the right of ferriage, bonds being
required for the observance of the law in regard to ferries. In 1748,
the colony purchased two of the ferries but does not seem to have been
successful in its enterprise and sold them again in 1750.
Footnote 99:
In 1837, Mr. E. R. Potter published a pamphlet entitled "A brief
Account of Emissions of paper money made by the Colony of Rhode
Island". It has been reprinted with additions in the "Historical
Sketches of American Paper Currency" (first series) by H. Phillips.
This little work contains about all the facts which are accessible,
including the reports made to the General Assembly, and much that
relates to Massachusetts and Continental money. In 1880, it was
reedited and enlarged by Mr. Sidney S. Rider, and published as number
eight of the Rhode Island Historical Tracts. Mr. Rider has added an
almost complete list of the fac similes of the various issues, but has
omitted other portions which are of more value to the economic
student.
Footnote 100:
Provision was made for sinking these bills by an annual tax of £1,000,
(R.I. Col. Recs. IV, pp. 100, 106, 150) The law however does not seem
to have been vigorously enforced and in some instances the taxes
collected were diverted to other purposes than that intended. Five
payments of this annual tax are entered on the credit side of the
treasurer's accounts, the last being in 1715. In that year the first
bank was issued and the sinking annually of £1,000 of the earlier
bills was one of the purposes to which the interest was to be applied.
The provision was not carried out. No further taxes for the purpose
seem to have been collected. From the manner of keeping accounts at
that time, it is not quite clear whether those taxes entered as
received in the treasurer's books had been actually received in full.
Up to 1715, only £1,102-8s. 6d. had been burnt. As regards the legal
tender character of this and future issues there seems to be some
uncertainty. The bills of the first issue of £5,000 emitted in 1710,
read "This indented bill x x x shall be equal in value to money, and
shall be accordingly accepted by the general treasurer and receivers
subordinate to him, in all public payments". The law as printed in the
colony records (Vol. IV, p. 96) makes no further reference to the
subject of tender, but, as printed in the Digest of 1744, (p. 43)
enacts that the bills "shall be received and paid for the same value
and equal to the current Coin passed in this Colony, for Goods or any
other thing bought or sold in all Payments to be made whatsoever;
(Specialties only excepted)". In the other issues of 1710 and 1711, it
is provided in some cases that the bills shall pass in "all Payments",
in other cases that they shall pass in "all publick Payments" as the
bills of the first issue do. The bills of the bank emitted in 1715,
were declared to be of the same tenor as those of former issues, but
in the same year there was passed an act "making public bills of
credit of this colony, to be lawful pay, on tendering the same for all
bonds and specialties." This caused so much opposition that in the
following year it was repealed and the act declared to extend "to no
other bonds and specialties that what mention current passable bills
of credit of this colony, or of any of the governments of New
England." (R.I. Col. Recs. IV, 210) The other bills emitted up to
1740, were "of the same Tenor" as those previously issued. The act
emitting the bank of 1740, declares the bills equal to silver at 6s.
9d. per ounce and that it "shall be accordingly accepted by the
Treasurer, and the Receiver thereof, in all Payments." (Dig. 1744, p.
230). In the following year 6s. 9d. of this "new tenor" was declared
equal to 27s. of the previous issues or "old tenor", and a sufficient
tender for the same in all payments. Courts of Justice were to govern
themselves accordingly. (Dig. 1744, p. 237). Subsequent issues until
1750, were in accordance with these acts. The most severe of the laws
to enforce circulation was passed in connection with the issue of
March, 1750. (Digest 1752, pp. 86, 99). The act recites that the
depreciation of the bills of credit is due to "illegal Practices" in
"offering from time to time, for Gold and Silver, and Bills of
Exchange, for Sterling Money," larger sums in bills than was stated in
the acts of emission. The new bills were declared equal to silver at
6s. 9d. per ounce--to 16s. "new tenor" and to 64s. "old tenor". Any
person who should receive or pay bills of credit at any higher rate
for gold, silver, or bills of exchange, was to be fined £50 in the new
bills. In case of suits for money due (specialties excepted) the
courts were to make their judgments in accordance with the above
values. Clerks of courts were forbidden to issue execution or process
on any judgment in favor of any person until such person should make
oath that he had not violated the above law. No person could enter a
public office without taking the same oath. Foreigners coming into the
colony to trade were required to take the same oath under penalty of
£50. In August, 1751, (Acts and Laws of Rhode Island 1745-1752, p.
104), probably in accordance with the act of Parliament already
referred to, it was provided that in all debts which should come due,
for every sixty-four shillings appearing to be due in old tenor,
sixteen shillings in new tenor, and six shillings and nine pence in
the present bills, the debtor should pay as much in any of the
afore-mentioned bills as should at the time be worth one ounce of
silver sterling.
Footnote 101:
The expenditure for the year ending June, 1718, was £818-3s.-3-3/4d.
The more important items were as follows:
Public buildings (court house and jail) £206-0-0
Salaries (including £20 for gunner) 180-0-0
Bounties on wolves 62-10-0
Cost of revenue (treasurers' fees) 54-8-4
Agent 66-19-4
Weybosset bridge 30-0-0