Note 27 — Taxation in Rhode Island, 1636-1689.

This is shown often in the wording of the laws; for example, in the salary law of 1666. (see p. 97 Note 21) the treasurer is ordered to make payment "out of those monies which either by fine, forfeiture or otherwise, are brought into the Treasury," and in the act granting diet and lodging in 1679, (see ib.) the expense is to be met out of "the fines and forfeitures due to the Collony." Taxes are not specified as a source of revenue. The audit reports entered in the colony account book show the same thing. The decentralization which marked the government under the Patent is seen in the order "that the Publick Treasurer shall only receive such fines, forfeitures, amercements and taxes, as fall upon such as are not within the liberties" of the four towns. (R.I. Col. Recs. I, 197). An act of 1656 (Ib. 334) provides that all "fines that are committed about ye Generall Courts, as of juriemen, &c., shall all returne and belong to ye Generall Treasurie." And in general it was the fines imposed in the colony courts that were the most fruitful sources of revenue.