Note 73 — Taxation in Rhode Island, 1636-1689.

The following is the account of the rateable estate of Daniel Abbott, like Whipple a prominent citizen. "My house & Land at home, & yt in ye neck that seem to be fenc't, and ye 3d part of a share of meddow in my Custody wth ye demolished orchard of Tho. walling. 2 Cows, one of them farrow, a of 3 yeares & vantage steers one horse, & one Maire 5 poor swine and as oe household-things you may be pleased to vew them yorselves, we have but one poor bed of or owne Saith Daniell Abbott Memoorand a yoak of oxen yet." An entry on the back of this list shows that about 290-1/2 acres of land had been laid out to Abbott, more than the usual amount it would appear. Much of it was probably wild land. An entry in the colonial records (II, 415), in 1671, shows us also the character of property at the time. The inhabitants of Westerly petitioned the assembly to send thither persons to take an "inventory of their personal estate." The assembly accordingly delegated certain persons to "take an exact inventory of the personal estate of each inhabitant, consisting either of house, household stuff, goods, cattle, horse kinde, or any other chattels whatever."