History of Taxation in Rhode Island to the Year 1790

Transcriber's Note:
The cover image was created by the transcriber and is placed in the public domain.
Henry B. Gardner.
That method of raising revenue for the support of government which we understand by taxation marks a well advanced stage of economic life and is of comparatively recent origin among Germanic peoples. It was unknown while our English ancestors lived upon the continent of Europe and for many centuries after they had settled in their new home Society, and, as a consequence, government had not as yet become differentiated. Some of the most important duties, such as the defence of the kingdom, the care of the bridges and forts, were performed by personal service on the part of the people. Other duties incumbent upon the modern state, those which require the greatest expenditure, had not arisen. The private and public revenues of king were not as yet distinguished. The revenue of his private estates afforded him a considerable income and, in addition, he enjoyed the usufruct of the folkland. The growth of the feudal system gave rise to various other sources of income, and besides these there were payments for special privileges such as markets. The king also enjoyed rights such as that of carriage and purveyance, for example.
Provision was also made for a clerk who was to receive 4d. for each cause that came to the town for trial and 12d. for each deed prepared. All the inhabitants were to join in the pursuit of a fugitive from justice.
The above seems to be substantially all that remains of the financial records of the early towns. We find in them the conditions already noted; few needs, abundance of land, for sharing which they could demand a payment of all new comers, payment by fees or, if a tax was necessary, perhaps by a tax on a particular class, as in the case of the bounty on wolves. Fines, too, probably formed a not inconsiderable source of revenue, for the home of religious freedom seems to have been to some extent the home of those who desired freedom from the law as well. When a general tax for the common good was levied the estate and strength of each must have been a matter of common knowledge impossible of concealment. It should be noted also that neither at this time nor much later under the charter government was the business of the treasury managed with that exactness which we find today. Receipts were very often far behind expenses and bills were frequently allowed to remain unpaid until the money happened to be in the treasury.