History of Taxation in Rhode Island to the Year 1790

The work opens with a sweeping view of how early societies funded their governments before modern tax systems existed. It explains that early English settlers, like their counterparts in Europe, relied on personal service, feudal dues, and occasional levies rather than regular taxes. By tracing the shift from medieval obligations to the first colonial assessments, the author sets the stage for Rhode Island’s unique fiscal story.

From the 1630s onward, Rhode Island’s towns operated as independent authorities, each handling land, expenditures, and occasional levies through town meetings. The narrative follows the gradual move toward formalized rates, the introduction of paper money, and the growing complexity of customs, excise, and tonnage duties as the colony matured. Readers get a clear picture of how these early experiments laid the groundwork for the state’s later financial structures, all presented with careful attention to legal and administrative detail.