There were several other general laws of less importance[[128]] and, besides these, there were certain provisions which were re-enacted with each tax assessment. In this way the towns were required to pay all charges and fees for collection. Interest was charged against the towns in arrears. It was generally provided also that the towns might appoint new assessors for the assessment of each colonial tax, and, in some cases at least, it was customary.
Colonial and State Valuations.
The law of taxation as it appears in general acts has to do principally with questions of administration. What we might call the principle of the tax system was not as a rule embodied in the general law. It was the growth of custom and its existence was assumed in legislative acts. That the state might apportion the taxes among the towns with some degree of justice, it was necessary, however, that it should obtain information in regard to the value of the property existing within its borders. Thus, from time to time, general estimates were taken, and in the acts ordering these estimates we find a more detailed statement of the methods and principles to be followed, together with certain departures from the usual custom which reflect the various phases of economic life in the period to which they refer.
Just what was the basis of apportionment among the towns when taxation was resumed in 1744, we do not know. By act of June 1747 the assessors in each town were required to take an exact account of the rateable estate of all inhabitants on the basis of the act of 1744, and made returns to the next session of the assembly, for use in the apportionment of taxes. A similar valuation was ordered in 1754, and again in 1757. Return was generally made, but they showed only the total valuation of each town as estimated by the assessors, and the assembly made use of no means of verification or revision. Protests against apportionment were frequent. In June 1761 another act was passed for marking a general valuation of the colony. The assessors of each town with two other persons appointed by the assembly did the work. Detailed rules were laid down for their guidance. They were to take account of all "Male Polls of Sixteen years old and upwards, distinguishing such as are exempt from Rates, and of all Rateable Estates lying within said Towns, by whom occupied, and what each Person's Real Estate may rent for by the year, particularly mentioning Land," and the various kinds of structures thereon. The estimate was also to distinguish all negro, Indian, or mulatto servants for life from fourteen to forty-five years of age, the number of tons of vessels upwards of ten tons burthen, each person's whole stock in trade including vessels under ten tons, all goods, merchandize, and money owned by any person or in his hands by "factorage," all wrought plate and money at interest "which any person hath, more than he pays interest for," and all horses and other cattle. The committees were ordered to distinguish the various "Improvements of Land", and to specify in their lists the number of acres of pasture, tillage, orchards, salt marsh, and sedge, fresh meadows, and English mowing land respectively, also the stock each pasture was ordinarily capable of feeding, and what quantity of produce the land yielded on the average. Persons handing in lists of their estates might on oath declare the amount of debts which they owed and deduct the same from their personal estates. The person in possession of an estate was obliged to give an account of the same, and when no one was in possession the committee was to estimate.
The committees were empowered to administer oaths, and if any inhabitant refused to hand in an account of his estate, he was to be "doomed" by the committee and forfeit £30. A committee was appointed to receive the reports of the various town committees, to compare and revise them and thus make a general estimate.
In February, 1762, this committee reported such an estimate. It was adopted by the assembly and declared to be the basis of future apportionments among the towns. The report contained the following estimates: acres of woodland 247,685; value of woodland £4,613,778; amount of live stock £2,835,007; money and trading stock £8,455,428; rents £1,458,748; polls 8,285. On the basis of these estimates the committee reported the following standard for apportionment:
| One third part of the woodland | £1,537,926-0-0 |
| Total amount of live stock and negroes | 2,835,007-0-0 |
| One half the amount of trading stock | 4,227,514-0-0 |
| Total amount of rents at twelve years purchase | 17,504,976-0-0 |
| 26,105,423.[[129]] |
A protest on the part of the country towns signed by twenty members was immediately presented. The grounds of complaint were that the committee had reduced trading stock one half when the act for taking the estimate had already "provided for large deductions," and secondly that twelve years purchase was too high an estimate for land values. Although the estimate of 1762 had been accepted as the legal basis of apportionment, departures were made from it which gave use to more or less weighty protests. In the case of the tax assessed in October, 1765, there was a protest signed by fifteen members which declared the estimate of 1762 to be the only legal rule of apportionment, and that the present departure from it was "altogether arbitrary, unequal and oppressive to particular towns, nor founded on any real knowledge of the circumstances of the people taxes." Providence, Scituate and Cumberland refused to pay the tax. Another protest by the representatives of the same towns was made against the apportionment of the tax in the succeeding year, when the apportionment was declared to be "a high act of arbitrary power and despotism and an exercise of such authority as is utterly inconsistent with a British Constitution." The assembly proceeded against the towns and recovered judgment, but did not venture to put it into execution and finally agreed that the refractory towns should pay their portion of the last two taxes on the basis of the estimate of 1762. The result of this dispute was the general estimate of 1769. The act for taking the estimate was passed in June, 1767. A committee of five (one from each county) were directed to proceed into each town and make the valuations. The principles laid down for the guidance of the committee were much the same as those employed in 1762. Trading stock however was to be estimated at its full value, except vessels at sea and their cargoes which were to be estimated at two thirds of their real value. Negro and other slaves and improved lands were to be estimated at their full value, the value of the lands to be reckoned at twenty years rental. Houses and buildings of all kinds, including those used for manufacturing purposes, were to be estimated at fifteen years rental, horses and other farming stock at full value. Debts might be deducted from the personal estate if the "Committee shall think the same best". The committee were given power to examine on oath and to send for papers and records. If any person refused to testify or give an account of his estate, he was to be taxed two fold in the next colony rate. No colony tax was to be levied until the valuation was made and approved, when it was to be the standard for the apportionment of taxes until a new estimate was taken. A protest was entered signed by eight members asserting that twenty years purchase was an over valuation of land, while fifteen years purchase was no higher than, if indeed it was so high as, the real value of houses and buildings, and that unimproved land as it yielded no profit, should not be taxed. Land holders, it was claimed, would bear a much larger share of the public burdens than in justice they ought in proportion to the merchants and traders.
The report of the committee as at first presented was subjected to careful re-examination and correction. The final result was reported and accepted in February, 1769, and the estimate was declared to be "the Law and Rule for future Taxation." The estimate as adopted contained the following items:
| Acres of woodland | 241,685-3/4 |
| Value of woodland | £236,946-5-6 |
| Rent at 20 and 15 years | 1,356,830-16 |
| Sum total of ratables of each town | 517,578-9-1 |
| Total | 2,111,356-0-7 |
| Polls | 8,952. |