Neither in the Patent nor in the Charter is there any specific grant of the power to tax;[[54]] it seems to have been regarded as implied in the grant of government, and was always exercised by the highest legislative authority, under the Patent at first by the body of freemen assembled in general court, and later by the court of commissioners, under the charter by the general assembly consisting of the deputies and magistrates, at first sitting as one body and later as two distinct houses.[[55]] The legislature apportioned the tax among the separate towns and required each town to collect and pay into the colony treasury its quota by the time specified in the act ordering the tax, the towns employing their own administrative machinery for the purpose.[[56]] Perhaps the system is best summed up in a law passed in 1655. "It is ordered, that ye raisinge of Generall Taxes shall be ordered by ye Generall Court of Commissioners, as they shall see cause from time to time as to ye sumes, and how they shall be proportioned on each Towne; as alsoe, who in each Towne shall have power to make ye rates, and who are to give forth warrants for ye gatheringe of them; as alsoe in case of any refusinge to pay, to order assistance to him or them that are authorized to give warrants, or to gather ye rates as need shall require."[[57]] In the case of the tax levied for the payment of Roger Williams it was ordered in 1650 "that the councill of ech Towne be enjoyned forthwith to proportion Mr. Williams that debt and other summes apoynted thereto, according to every mans strength and state;"[[58]] and for a while the town council seems to have acted as assessors. Just when the duty of assessment began to be assigned to separate officers we do not know, probably very early.[[59]] Collectors did not come until well into the next century, their functions being exercised by the town constable or sergeant.[[60]] During these early years custom rather than law seems to have been the regulating power, and it doubtless left much to be desired. An attempt to remedy these shortcomings was made in 1673 when what may fairly be called the first tax law was passed.[[61]] It throws much light on existing conditions. The preamble recites "the great dissatisfaction and irregularity that hath been by makeinge rates or raising a common stock for public Charges in the Collony in general or for any perticuler towne, and the great faileableness to accomplish it, and great delaies in performance," and affirms that public charges "should be born according to equity in estate strength."[[62]] The law then provides that where a rate is levied by the colony or a town every one shall "make a true valluation of theire estate and strength, every thinge that is any estate to them be vallued, which they are not rated for to another place; and when for a pertickular towne rate, what they are not rated to another towne." Each person is to pay "to the Treasury to whome it doth belong" a certain amount upon the pound of valuation as the assembly may order. Payment may be made in "anything that is rateable, and it shall not be refused at the price as by two indifferent men vallued."[[63]] If any do not rate themselves "the Generall Assembly may appoint men to gess at their estate, and rate them as they should have done themselves, and according to double the proportion for forbearance."[[64]] "If the Assembly judge any have undervallued their estates, such shall be required to give in to the Treasurer a true forme of an inventory of all their estate and strength in pertickular, and give in writeinge what proportion of estate and strength in pertickular he guesseth tenn of his neighbours, nameinge them tn pertickular, hath in estate and strength to his estate and strength." If they do not comply they are to be rated as those who have not rated themselves at all; "or if it be proved that there is more due from any than they have rated themselves, they are to pay double as much therefor (and for the forbearance), as for it they should have rated themselves." These latter provisions of the law clearly show the fact which would render it possible to successfully carry our such a system at that time. Each man could know the property of his neighbor almost as well as his own property and it was not for his interest to bear any burden which should properly fall upon another.
As a matter of fact taxes were seldom levied at so much on the pound,[[65]] but a definite amount was ordered, to be apportioned among the rate payers. This law provides for assessors only in case individuals neglect to rate themselves, and makes no mention of collectors. The custom, however as has been said was for the towns to appoint assessors whenever a tax was to be levied and to entrust its collection to the constables or sergeants. There were however many exceptions.
The central government was comparatively weak. Towns very often paid no attention to the orders of the assembly and it became necessary to resort to special means to assess and collect the tax. Town machinery was overridden. The magistrates were empowered to call town meetings to assess the rate[[66]] or the assembly appointed a committee for the purpose. The general or colony sergeant was required to collect the tax after the assessment had been made.[[67]] The troubles in connection with the collection of rates seem to have culminated in the spring of 1672, when what is known as the "sedition act" was passed.[[68]] This act after reciting the dangers arising from the opposition to the collection of rates provides that "if any person or persons in any town or place within this jurisdiction, shall at any time more especially in any town meeting or other publique assembly of people, appear by word or act, in opposition to such rates and impositions," made by the assembly or in opposition to any act of the assembly, made in accordance with the charter, such person shall be "proceeded against as for high contempt and sedition," and on conviction shall suffer at the discretion of the justices, "corporall punishment by whipping, not exceeding thirty stripes, or imprisonment in the House of Correction, not exceeding twelve months; or else a fine or mulct, not exceeding twenty pounds." This act was passed in April. In the following month the annual election occurred. Not a single deputy was reelected, and the same was true of the governor and six assistants.[[69]] Political revolution was never more complete. The new assembly repealed every act of its predecessor. So strong was the reaction that in the following November a limitation was placed upon the assembly's power of taxation, by the provision "that noe tax nor rate from henceforth shall be made, layd or levied on the inhabitants of this Collony without the consent of the Deputys present pertaining to the whole Collony, as there must be a major part of the Assistants (by the Charter), nor any way bringe the Collony in debt by any meanes." The assembly does not seem to have recovered its former powers until 1679.[[70]]
With the establishment of the Andros government the assembly disappeared. The right of taxation throughout his whole jurisdiction belonged to Andros and his council; for local purposes it seems to have been delegated to a court of nine justices which succeeded to the powers of both the Assembly and the Court of Trials.[[71]] So much an examination of legislative enactments shows us. We are fortunately enabled to fill out the picture to some extent from other sources. In Jan. 1678-9 the freemen of Providence took action in regard to their quota of the colony tax assessed in the preceding October. A committee of four was chosen "to draw aside a Little space of time, to consider togather of the suitablist prices, Which is meet to be sett on (ya Esteemed) Rateable Estate of ye Inhabitants of this Towne, x x x for to be a helpe & preparation to ye Lieviers." The rates of valuation agreed upon were as follows:
| "Meaddow Land: One acar Improved, to be Vallued at | 04-00-00 |
| planting Land: One Acar Improved to be Vallued at | 03-00-00 |
| Vakant Land; & unimproved: £ Acar to be Vallued at | 00-03-00 |
| An ox | 04-00-00 |
| 4 or five yeare old steers | 03-10-00 |
| Cowes & three yeare old Cattle, To be Vallued at | 03-00-00 |
| two yeare old Cattle, To be Vallued at | 01-15-00 |
| Yearleings-Cattle--Each of whom--To be at | 01-00-00 |
| three yeares old Horses, & horse kind--To be Vallued at | 02-00-00 |
| two yeare old horse, & horse kinde To be Vallued at | 01-10-00 |
| hoggs, or swine, Each of them above a yeare old | 00-15-00 |
| sheepe--above a yeare old--To be Vallued at | 00-04-00" |
"Ye Rate-makers" however "are not soe strictly tyed x x to ye Instructions of ye above sayd Committee, but yt they have a Libberty to Vary therefrom, as in theire discrescesion shall seeme meet Unto them, x x x they having the sayd Instructions as a Line for some guide of theire Judgement therein." Five men were then chosen to assess the rate.[[72]] At the meeting of the following March, it is ordered that notices be set up in public places stating that the rate is to be levied and requiring all inhabitants within fourteen days to bring in to the rate makers an account of "The quantity of their Land & Meadows Layd out to them, Improved & unimproved, As alsoe what Cattle of any Sort they have, otherwise none can justly be offended, if ye Raters only use what information they can get." When the rate makers have made up their lists of what each man is to pay they are to post them in public places and each tax payer is then to bring to the treasurer, at his dwelling, the sum for which he is rated. The assessors completed their lists in July. The town clerk was ordered to prepare a copy of the list and deliver it to the town constables who should collect the rate. If any refused to pay application was to be made to a Justice of the Peace who should grant a warrant of distraint against the property of the defective person.
Among the manuscripts in the Rhode Island Historical Societies Cabinet in Providence are preserved several hundred of the lists of rateable estates returned to the assessors by individuals during the period of which we are now treating.
The following is "The Account of ye Rateable Estate of Jon. Whipple of providence:
First Sixe Cowes, and one heifer; not 3 yeares old.
Secondly 2 Oxen