Note 12 — Taxation in Rhode Island, 1636-1689.

R.I. Col. Recs. I, 87: This is the first statement (if we except the payment according to allotments ordered at Portsmouth, which was repealed. See above Note 10.) which we find of a principle that could serve as a basis of taxation. Another entry which might point either to payments for lands or taxes is "It is ordered that such as shall bring in their acquittances from the Treasury to the Judge and Elders shall have their Lands recorded." (ib. p. 99). That payments for land were required would seem clear from an order of the General Court of the inhabitants of Portsmouth and Newport, after the union of the two towns, directing the "Treasurer to make demands for all such monies as are due to the Treasurers for the Lands assigned forth to particular men." (ib. 103)