Note 23 — Taxation in Rhode Island, 1636-1689.

A law of 1670, (R.I. Col. Recs. II, 361) provides that for rates formerly or now ordered the treasurer shall have one shilling in the pound for all he receives in provisions, but nothing for what he shall receive in money or for any fines now due the colony, "and what charge he shall be at he shall be allowed for that besides." In 1671, (ib. 385) it is ordered that for all (in money or other pay) that the treasurer has received during the last, or shall receive during the coming, year he shall be allowed twelve pence on the pound. An audit of 1681, speaks of the treasurer's commissions as 5%. An audit of the accounts of the treasurer under Andros show that the commission was 10%, and this rate seems to have been continued after the reestablishment of the colonial government. In the case of the tax levied in 1679, the towns are ordered to pay the treasurer's salary in addition to the tax, but as a rule his commission seems to have been deducted from the receipts.