[2]. Wilson, The National Budget, p. 10:
In the year ending March 31, 1886, the net receipts from domains, forests, &c., were only £380,000, out of a total revenue of over £89,000,000, but it is interesting to notice that even now by the ordinary revenue is understood "the old hereditary property of the king, the original property of the state, which belongs to the king independently of any vote of Parliament," while by extraordinary revenue is understood "the income derived from direct taxation, customs, and excises granted by vote of Parliament," Gneist, Hist. Eng. Const. II, 346-7.
[3]. Wilson p. 7:
The earliest taxation was on land only. Taxation of personal property was introduced by the Saladin Tithe in 1188. It was the introduction of a poll tax which led to the Wat Tyler rebellion of 1381. The first permanent tax was the hearth money tax imposed in 1663. Much the greater part of the taxes are now permanent.
[4]. In early times the fines were apportioned among those whose neglect had caused the fine i.e. the freeholders with freeholdings, including houses and profitable rights, as the basis of assessment. (Gneist, Hist. Eng. Const. I, 375, 376.) The system now becomes the household (whether freehold or not) "according to the scale of the visible profitable property in the parish." (Ib. II, 212.) The act itself reads that the overseers of the poor shall have power to raise the necessary funds "by Taxation of every inhabitant, Parson, Vicar and other, and of every occupier of Lands, Houses, Tithes impropriate, Propriations of Tithes, Coal Mines or saleable Underwoods in the said Parish, in such competent Sum and Sums of Money as they shall think fit."
[5]. No tax was ever levied in support of religion. The colony as a whole seems to have neglected education. In 1640, however, Robert Lenthall, school teacher and minister, was granted 104 acres of land by Newport, and 100 acres was appropriated for a school "for encouragement of the poorer sort." Arnold's Hist. of R.I., Vol. 1, p. 145. Providence also later made some provisions for education.
[6]. Providence, Portsmouth, Newport and Warwick, founded between 1636 and 1642, were perfectly independent with full powers of self government until united under what is known as the Patent in 1647. This independent character of the towns is brought out in W. E. Foster's Town Government in Rhode Island--John Hopkins University Studies, Fourth Series.
[7]. R.I. Col. Recs. I, 27-31.
[8]. Among the entries under the first day of which we have record is an order for the appointment of a treasurer for the "expending of the Towne's stock." (R.I. Col. Recs. I, 13) Some months later it is provided that any one more than a quarter of an hour late at a town meeting shall be fined 1s. 6d. (ib. p. 15) An entry under the second year shows that payments had been made for lands received by new comers, and like payments are ordered to be made by future comers, but the amounts are illegible. (Staples' Annals of Prov., p. 23) In 1661, Roger Williams in speaking of the year 1638, says it was agreed that every person admitted to "injoying landes" should pay 30s. to the common stock (R.I. Col. Recs. I, 23) And in the articles of government in 1640, it is provided that every one received as a townsman shall make the same payment (ib. 30) The same provision is included in the plan for a new settlement proposed by Roger Williams (ib. 40)
[9]. At Portsmouth the charge was 2s. per acre (R.I. Col. Recs. I, 56)