Note 59 — Taxation in Rhode Island, 1636-1689.

In the act ordering the erection of prisons in 1655, the assembly chose three men to make the rate in each town except Newport, for which four were chosen. Each town was empowered to add to the number, or to substitute others for those chosen. These same men were to have the charge of building the prisons. (R.I. Col. Recs. I, 311). The several acts in regard to the rates of 1662 and 1664, do not prescribe the machinery of assessment and collection except where extraordinary measures are adopted as a result of non-payment. In other cases it is simply ordered that the inhabitants of the towns meet and assess the rate. It does not seem probable that a full town meeting would undertake to apportion a rate. It is more likely a committee of assessors would be appointed for the purpose. The law of 1665, providing for the military assessment orders the appointment of men to make the rate. An act of October, 1670, directs each town to choose a convenient number of persons to make the rate ordered the June before. After 1678, the records of Providence show that the election of assessors was customary. They were elected for each tax. It was not till well into the next century that assessors became regular town officers.