Peter Harris Income Tax in Common Law Jurisdictions Volume 1, From the Origins to 1820 Cambridge Tax...

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INCOME TAX IN COMMON LAW JURISDICTIONS

Many common law countries inherited British income tax rules.

Whether the inheritance was direct or indirect, the rationale and origins

of some of the central rules seem almost lost in history. Commonly,

they are simply explained as being of British origin without further

explanation, but even in Britain the origins of some of these rules are

less than clear. This book traces the roots of the income tax and its

precursors in Britain and in its former colonies to 1820. Harris focuses

on four issues that are central to common law income taxes and which

are of particular current relevance: the capitalrevenue distinction, thetaxation of corporations, taxation on both a source and residence basis,

and the schedular approach to taxation. He uses an historical per-

spective to make observations about the future direction of income tax

in the modern world. Volume II will cover the period 1820 to 2000.

PETER HARRIS is a solicitor whose primary interest is in tax law. He is

also a Senior Lecturer at the Faculty of Law of the University of

Cambridge, Deputy Director of the Facultys Centre for Tax Law, and

a Tutor, Director of Studies and Fellow at Churchill College.

CAMBRIDGE TAX LAW SERIES

Tax law is a growing area of interest, as it is included as a subdivision

in many areas of study and is a key consideration in business needs

throughout the world. Books in this Series will expose the theoretical

underpinning behind the law to shed light on the taxation systems, so

that the questions to be asked when addressing an issue become clear.

These academic books, written by leading scholars, will be a central port

of call for information on tax law. The content will be illustrated by

case law and legislation, but will avoid the minutiae of day-to-day detail

addressed by practitioner books.

The books will be of interest for those studying law, business,

economics, accounting and finance courses in the UK, but also in

mainland Europe, USA and ex-Commonwealth countries with a similar

taxation system to the UK.

Series Editor

Professor John Tiley, Queens College, Director of the Centre for

Tax Law.

Well known in both academic and practitioner circles in the UK

and internationally, Professor Tiley brings to the Series his wealth of

experience in the tax world of study, practice and writing. He was made

a CBE for service to tax law in 2003.

INCOME TAX IN COMMONLAW JURISDICTIONS

From the Origins to 1820

PETER HARRIS

cambridge university pressCambridge, New York, Melbourne, Madrid, Cape Town, Singapore, So Paulo

Cambridge University PressThe Edinburgh Building, Cambridge cb2 2ru, UK

First published in print format

isbn-13 978-0-521-87083-2

isbn-13 978-0-511-26040-7

Peter Harris 2006

2006

Information on this title: www.cambridg e.org /9780521870832

This publication is in copyright. Subject to statutory exception and to the provision ofrelevant collective licensing agreements, no reproduction of any part may take placewithout the written permission of Cambridge University Press.

isbn-10 0-511-26040-7

isbn-10 0-521-87083-6

Cambridge University Press has no responsibility for the persistence or accuracy of urlsfor external or third-party internet websites referred to in this publication, and does notguarantee that any content on such websites is, or will remain, accurate or appropriate.

Published in the United States of America by Cambridge University Press, New York

www.cambridge.org

hardback

eBook (EBL)

eBook (EBL)

hardback

CONTENTS

List of tables vii

List of maps ix

List of statutes xiii

Preface lxxv

Introduction 1

Focus of the study 2

Structure 7

1 To 1641: Searching for seeds in feudal England 12

1.1 To 1332: Before the settling of the fifteenth and tenth 14

1.2 The fourteenth century through the War of the Roses 38

1.3 The turbulent Tudors 54

1.4 Unifying the Crown: the early Stuarts 77

1.5 Summary 94

2 1642 to 1688: Religion, revolt and restoration 109

2.1 The English Civil War, the Commonwealth and the

Protectorate 110

2.2 Developments in landholding and accounting 124

2.3 The 1660s including the Dutch and French wars 136

2.4 The popist threat 149

2.5 Summary 165

3 1688 to 1763: Regional relations, colonial competition and

impending independence 178

3.1 Crucible of the income tax? The conquest of William III

through the Treaty of Utrecht 180

3.2 Post Utrecht; paper money and the calm before the

storm 221

v

3.3 Spain, France and the great colonial victory 251

3.4 Summary 268

4 1763 to 1792: Empire divided 294

4.1 The brewing storm: to 1775 296

4.2 War and independence 319

4.3 Turmoil in the remaining colonies 341

4.4 Summary 356

5 1793 to 1820: the Napoleonic battle, the mighty engine and the

immediate aftermath 365

5.1 To the Treaty of Campo Formio 366

5.2 During the early development of the income tax 380

5.3 Deduction at source to the closing 426

5.4 Summary 454

Conclusion 474

Appendix 491

References 493

Index 505

vi contents

LIST OF TABLES

Table 1. Direct taxation in England 1300 to 1600 104

Table 2. Direct taxation in England and the colonies circa 1650 172

Table 3. Direct taxation in England and the colonies circa 1700 276

Table 4. Direct taxation in Britain and the colonies circa 1750 286

Table 5. Direct taxation in Britain, the colonies and the

United States circa 1795 456

vii

LIST OF MAPS

Map 1. England, Ireland, Scotland and Wales x

Map 2. North American colonies circa 1763 xi

Map 3. The Caribbean xii

ix

00

100 250 km

100 200 miles

50 150

50 150

200

N

UNITEDKINGDOM

FRANCEChannelIslands

IRELAND

Shetland Islands

Orkney Islands

Edinburgh

Belfast

Dublin

Cardiff London

SCOTLAND

ENGLAND

WA

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NORTHERN IRELAND

N0

0

200 500 km

200 400 miles

100 300

100 300

400

NEWHAMPSHIRE

Maine

Portsmouth

BostonProvidenceNew

Haven

NEWYORK

PENNSYLVANIAPhiladelphia Trenton

New York City

NEW JERSEY

DELAWAREMARYLAND

Annapolis

Williamsburg

VIRGINIA

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New Bern

Charlestown

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ATLANTICOCEAN

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New England coloniesMiddle coloniesSouthern colonies

Claimedby H.H.and N.Y.

N0 0

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LIST OF STATUTES

The United Kingdom

Statutes

Magna Carta (17 John) (1215) (UK)

Magna Carta (2 Hen. III) (1217) (UK)

Provisions (43 Hen. III) (1259) (UK)

Statute of Marlborough (52 Hen. III) (1267) (UK)

Statutes of Westminster (3 Edw.) (1275) (UK)

Statutes of Gloucester (6 Edw.) (1278) (UK)

Statute of Mortmain (De viris religiosis) (7 Edw. I) (1279) (UK)

Statutes of Westminster II (13 Edw. I) (1285) (UK)

Quia Emptores Terrarum (18 Edw. I) (1290) (UK)

Statute the Second (14 Edw. III) (1340) (UK)

Statute of Labourers (23 Edw. III.) (1349) (UK)

Statute made at Cambridge (12 Ric. II.) (1388) (UK)

Statute (15 Ric. II.) (1391) (UK)

An Act agaynst fraudulent feoffmentts tendinge to defraude the Kinge

of his wardes (4 Hen. VII c. 17) (1489) (UK)

An Act for a Subsidy to be granted to the King, and for discharge of

some persons from payment thereof (12 Hen. VII. c. 13) (1497) (UK)

De execucoibs conta feoffatos faciend (19 Hen. VII. c. 15) (1504) (UK)

An Act of Aid (19 Hen. VII. c. 32) (1504) (UK)

An Act of Subsidy (4 Hen. VIII. c. 19) (1512) (UK)

An Act of Subsidy (5 Hen. VIII. c. 17) (1514) (UK)

The Subsidy (6 Hen. VIII. c. 26) (1515) (UK)

The Subsidy 15th and 10th (7 Hen. VIII. c. 9) (1515) (UK)

An Act of Subsidy (14&15 Hen. VIII. c. 16) (1523) (UK)

An Act concerning the amendment of Bridge and High Ways (22 Hen.

VIII. c. 5) (1530/31) (UK)

An Act concerning where and under what manner the Jails within this

Realm shall be edified and made (23 Hen. VIII. c. 2) (1531/32) (UK)

xiii

An Act concerning the Kynges Highnes to be supreme heed of the

Churche of Englande & to have auctoryte to refourme & redresse all

errours heresyes & abuses yn the same (26 Hen. VIII. c. 1) (1534)

(UK)

An Act concerning the payment of First Fruits of all dignities benefices

and promotions spiritual; & also concerning on annual pension of the

tenth part of all the possessions of the Church, spiritual and temporal,

granted to the Kings Highness & his heirs (26 Hen. VIII. c. 3) (1534)

(UK)

An Act containing a grant of Subsidy unto the Kings Highness for a 15

and 10th (26 Hen. VIII. c. 19) (1534) (UK)

An Act concerning uses & wylles (27 Hen. VIII. c. 10) (1536) (UK)

An Act for punishment of sturdy vagabonds and beggars (27 Hen. VIII.

c. 25) (1536) (UK)

An Act for Lawes & Justice to be ministred in Wales in like fourme as it

is in this Realme (27 Hen. VIII. c. 26) (1536) (UK)

An Act howe Lands may be willed by Testament (32 Hen. VIII. c. 1)

(1540) (UK)

Bill for the Subsidy (32 Hen. VIII. c. 50) (1540) (UK)

An Act for certaine Ordinaunces in the Kinges Majesties Domynion and

Principalitie of Wales (34&35 Hen. VIII. c. 26) (1543) (UK)

An Act for the Subsidy of the Temporality (34&35 Hen. VIII. c. 27)

(1543) (UK)

An Act concerning the Grant of one entire Subsidy and two whole

Fifteenths and Tenths granted by the Temporality (37 Hen. VIII.

c. 25) (1545) (UK)

An Act for a Relief granted to the King Majesty by the Temporality (2&3

Edw. VI. c. 36) (1549) (UK)

An Act concerning the release of the branches in the Last Act of Relief

for the payments for Sheep and Clothes; And also a grant of a Subsidy

to be paid in one year (3&4 Edw. VI. c. 23) (1549) (UK)

An Act for the Grant of a Subsidy and two 15th and 10th by the

Temporality (7 Edw. VI. c. 12) (1553) (UK)

An Act for the Release of the last Subsidy of the Temporality (1 Mary,

Session 2, c. 17) (1553) (UK)

An Acte for the repayring of Shierboune Cawseye (1 Mary, Session 2,

c. 32) (1553) (UK)

An Act for the Reliefe of the Poore (2&3 Phil. & Mar. c. 5) (1555) (UK)

An Act for a Subsidy to the King and Queen Mary (2&3 Phil. & Mar.

c. 23) (1555) (UK)

xiv LIST OF STATUTES

An Act of a Subsidy and one 15th granted by the Lords and Commons

(4&5 Phil. & Mar. c. 11) (1558) (UK)

An Act of a Subsidy and two 15th and 10th by the Temporality (1 Eliz.

c. 21) (1559) (UK)

An Act for the Relief of the Poor (5 Eliz. c. 3) (1562/63) (UK)

A Subsidy with two 15th and 10th, granted by the Temporality (5 Eliz.

c. 31) (1563) (UK)

An Act of a 15th and 10th granted by the Temporality (8 Eliz. c. 18)

(1566) (UK)

An Act of a Subsidy and Two 15th and 10th granted by the Temporality

(13 Eliz. c. 27) (1571) (UK)

An Act of Two 15th and 10th and One Subsidy granted by the

Temporality (18 Eliz. c. 23) (1576) (UK)

An Act for a Subsidy and Two 15th granted by the Temporality (23 Eliz.

c. 15) (1581) (UK)

An Acte for the followinge of Huye and Crye (27 Eliz. c. 13) (1584/85)

(UK)

An Act of one entire Subsidy and Two 15th and 10th granted by the

Temporality (27 Eliz. c. 29) (1585) (UK)

An Act for the grant of one entire Subsidy and Two 15th and 10th

granted by the Temporality (29 Eliz. c. 8) (1587) (UK)

An Act for the granting of Four 15th and 10th, and two entire Subsidies

to our most gracious Sovereign Land the Queen most Excellent (31

Eliz. c. 15) (1589) (UK)

An Act for the Grant of Three entire Subsidies and Six 15th and 10th,


An Act for the Relief of the Poor (39 Eliz. c. 3) (1597/98) (UK)

An Act for the Grant of Three Subsidies and Six 15th and 10th (39 Eliz.

c. 27) (1597/98) (UK)

An Act for the Relief of the Poor (43 Eliz. c. 2) (1601) (UK)

An Act for the Grant of Four entire Subsidies and Eight 15th and 10th


An Acte for repairing of the Highway from Nonsuch to Taleworthe, in

the Parishes of Ewell and Longditton, in the County of Surrey, leading

to Kingston upon Thames in the County aforesaide (3 James I. c. 19)

(1605/06) (UK)

An Act for the Grant of Three entire Subsidies and Six 15th and 10th

granted by the Temporality (3 James I. c. 26) (1605/06) (UK)

An Act for the Grant of One entire Subsidy and One 15th and 10th

granted by the Temporality (7 James I. c. 23) (1610) (UK)

LIST OF STATUTES xv

An Act for payment of Three Subsidies and Three 15th by the

Temporality (21 James I. c. 33) (1624) (UK)

An Act for the Grant of two entire Subsidies granted by the Temporality

(1 Char. I. c. 6) (1625) (UK)

An Act for the Grant of five entire Subsidies granted by the Temporality

(3 Char. I. c. 8) (1628) (UK)

An Act for the relief of His Majestys Army and the Northern Parts of

the Kingdom (16 Char. I. c. 2) (1640) (UK)

An Act for the further relief of His Majestys Army and the Northern

Parts of the Kingdom (16 Char. I. c. 4) (1641) (UK)

An Act for the speedy provision of money for disbanding the Armies

and settling the peace of the two Kingdoms of England and Scotland

(16 Char. I. c. 9) (1641) (UK)

An Act for the raising and levying of Monies for the necessary defence

and great affairs of the Kingdoms of England and Ireland and for the

payment of debts undertaken by the Parliament (16 Char. I. c. 32)

(1642) (UK)

An Act for putting in execution an Ordinance mentioned in this Act (12

Char. II. c. 2) (1660) (UK)

An Act for the speedy provision of money for disbanding and paying off

the forces of this Kingdom both by Land and Sea (12 Char. II. c. 9)

(1660) (UK)

An Act for the Encouraging and increasing of Shipping and Navigation

(12 Char. II. c. 18) (1660) (UK)

An Act takeing away the Court of Wards and Liveries and Tenures in

Capite and by Knights Service and Purveyance, and for setling a

Revenue upon his Majesty in Lieu thereof (12 Char. II. c. 24) (1660)

(UK)

An Act for granting unto the Kings Majesty twelve hundred and

threescore thousand pounds to be assessed and levied by an

assessment of threescore and ten thousand pounds by the month

for eighteen months (13 Char. II., Session 2, c. 3) (1661) (UK)

An Act for the better Releife of the Poore of this Kingdom (14 Char. II.

c. 12) (1662) (UK)

An Act for establishing an additional Revenue upon His Majesty His

Heirs & Successors for the better support of His and their Crown and

Dignity (14 Char. II. c. 10) (1662) (UK)

An Act for the Encouragement of Trade (15 Char. II. c. 7) (1663) (UK)

An Act for granting Four entire Subsidies to His Majesty by the

Temporality (15 Char. II. c. 9) (1663) (UK)

xvi LIST OF STATUTES

An Act for granting a Royal Aid unto the Kings Majesty of Twenty four

hundred threescore and seventeen thousand and five hundred Pounds

to be raised levied and paid in the space of Three Years (16&17 Char.

II. c. 1) (1665) (UK)

An Act for raising Moneys by a Poll, and otherwise towards the

Maintenance of the present War (18&19 Char. II. c. 1) (1667) (UK)

An Act for granting a Subsidy to his Majesty for Supply of his

Extraordinary Occasions (22&23 Char. II. c. 3) (1671) (UK)

An Act for raising the sum of twelve hundred thirty eight thousand

seven hundred and fifty pounds for supply of his Majestys

extraordinary occasions (25 Char. II. c. 1) (1673) (UK)

An Act for preventing Dangers which may happen from Popish

Recusants (25 Char. II. c. 2) (1673) (UK)

An Act for the incouragement of the Greenland and Eastland Trades,

and for the better secureing the Plantation Trade (25 Char. II. c. 7)

(1673) (UK)

An Act for raising the Sum of Five hundred eighty four thousand nine

hundred seventy eight pounds two shillings and two pence half-penny

for the speedy building Thirty Ships of War (29 Char. II. c. 1) (1677)

(UK)

An Act for raising Money by a Poll and otherwise to enable His Majesty

to enter into an actual War against the French King and for

prohibiting several French Commodities (29&30 Char. II. c. 1) (1678)

(UK)

An Act for granting a Supply to His Majesty of Six hundred nineteen

thousand three hundred eighty eight pounds eleven shillings and nine

pence for disbanding the Army and other uses therein mentioned (30

Char. II. c. 1) (1678) (UK)

An Act for the more effectuall preserving the Kings Person and

Government by disableing Papists from sitting in either House of

Parlyament (30 Char. II., Session 2, c. 1) (1678) (UK)

An Act for granting a Supply to His Majesty of Two hundred and six

thousand four hundred sixty two pounds seventeen shillings and

three pence for paying off and disbanding the Forces raised since the

Nine and twentieth of September One thousand six hundred seventy

seven (31 Char. II. c. 1) (1679) (UK)

An Act for the granting a present Aid to Their Majesties (1 Will.&Mar.

c. 3) (1688) (UK)

An Act for the taking away the Revenue arising by Hearth-Money

(1 Will.&Mar. c. 10) (1688) (UK)

LIST OF STATUTES xvii

An Act for Raising Money by a Poll and otherwise towards the Reducing

of Ireland (1 Will.&Mar. c. 13) (1688) (UK)

An Act for a Grant to Their Majesties of an Aid of Twelve pence in the

Pound for One Year for the necessary Defence of Their Realm (1

Will.&Mar. c. 20) (1688) (UK)

An Act for a Grant to Their Majesties of an Aid of Two shillings in the

Pound for One Year (1 Will.&Mar. Sess. 2. c. 1) (1688) (UK)

An Act for Raising Money by a Poll and otherwise towards the Reducing

of Ireland and Prosecuting the War against France (2 Will.&Mar. c. 2)

(1689) (UK)

An Act for Granting an Aid to Their Majesties of the Sum of Sixteen

hundred fifty one thousand seven hundred and two pounds eighteen

shillings (2 Will.&Mar. Sess. 2. c. 1) (1690) (UK)

An Act for Granting an Aid to Their Majesties of the Sum of Sixteen

hundred fifty one thousand seven hundred and two pounds eighteen

shillings towards the Carrying on a Vigorous War against France (3

Will.&Mar. c. 5) (1691) (UK)

An Act for raising money by a Poll payable quarterly for One year for the

carrying on a vigorous War against France (3 Will.&Mar. c. 6) (1691)

(UK)

An Act for granting to Their Majesties an Aid of Four Shillings in the

Pound for One year for carrying on a vigorous War against France (4

Will.&Mar. c. 1) (1692) (UK)

An Act for continuing certain Act therein mentioned and for charging

several Joint Stocks (4 Will.&Mar. c. 15) (1692) (UK)

An Act for granting to Their Majesties an Aid of Four Shillings in the

Pound for One year for carrying on a vigorous War against France (5

Will.&Mar. c. 1) (1693) (UK)

An Act for raising money by a Poll payable quarterly for One year for

carrying on a vigorous War against France (5&6 Will.&Mar. c. 14)

(1693) (UK)

An Act for the licensing and regulating Hackney-Coaches and Stage-

Coaches (5&6 Will.&Mar. c. 22) (1693) (UK)

An Act for granting to his Majesty an Aid of Four shillings in the Pound

for One Year and for applying the yearly sum of Three hundred

thousand Pounds for Five years out of the Duties of Tunnage and

Poundage and other sums of money payable upon Merchandise

exported and imported for carrying on the War against France with

vigour (6&7 Will.&Mar. c. 3) (1694) (UK)

xviii LIST OF STATUTES

An Act for granting to His Majesty an Aid of Four Shillings in the Pound

for carrying on the War against France (7&8 Will. III. c. 5) (1695/96)

(UK)

An Act for granting to His Majesty several Rates or Duties upon Houses

for making good the Deficiency of the clipped Money (7&8 Will. III.

c. 18) (1695/96) (UK)

An Act for granting an Aid to His Majesty as well by a Land Tax as by

several Subsidies and other Duties payable for One Year (8&9 Will.

III. c. 6) (1696/97) (UK)

An Act for granting to His Majesty a further Subsidy of Tunnage and

Poundage upon Merchandises imported for the Term of Two Years &

Three Quarters & an additional Land Tax for One Year for carrying

on the War against France (8&9 Will. III. c. 24) (1696/97) (UK)

An Act for licensing Hawkers and Pedlars for a further provision for the

Payment of the Interest of the Transport Debt for the reducing of

Ireland (8&9 Will. III. c. 25) (1696/97) (UK)

An Act for granting to His Majesty the Sum of One Million four

hundred eighty four thousand and fifteen Pounds one Shilling eleven

Pence three Farthings for disbanding Forces paying Seamen and other

Uses therein mentioned (9 Will. III. c. 10) (1697/98) (UK)

An Act for granting to His Majesty an Aid by a Quarterly Poll for One

Year (9 Will. III. c. 38) (1697/98) (UK)

An Act for granting to His Majesty the Sum of One Million four

hundred eighty four thousand and fifteen one Shilling eleven Pence

three Farthings for disbanding the Army providing for the Navy and

for other necessary Occasions (10 Will. III. c. 9) (1698) (UK)

An Act for granting an Aid to His Majesty by Sale of the forfeited and

other Estates and Interests in Ireland and by a Land Tax in England

for the several Purposes therein mentioned (11 Will. III. c. 2)

(1698/99) (UK)

An Act for granting an Aid to His Majesty for defraying the Expence of

His Navy Guards and Garrisons for One Year and for other necessary

Occasions (12&13 Will. III. c. 10) (1700/01) (UK)

An Act for granting an Aid to Her Majesty by diverse Subsidies and a

Land Tax (1 Anne c. 6) (1702) (UK)

An Act for granting to Her Majesty a Land Tax for carrying on the War

against France and Spain (1 Anne, Session 2, c. 1) (1702) (UK)

An Act for granting to Her Majesty several Subsidies for carrying on the

War against France and Spain (1 Anne, Session 2, c. 17) (1702) (UK)

LIST OF STATUTES xix

An Act for granting an Aid to Her Majesty by a Land Tax to be raised in

the Year One thousand seven hundred and four (2&3 Anne c. 1)

(1703) (UK)

An Act for granting an Aid to Her Majesty by a Land Tax to be raised in

the Year One thousand seven hundred and six (4&5 Anne c. 1) (1705)

(UK)

An Act for granting an Aid to Her Majesty to be raised by a Land Tax in

Great Britain for the Service of the Year One thousand seven hundred

and eight (6 Anne c. 35) (1707) (UK)

An Act for rendring the Union of the Two Kingdoms more intire and

complete (6 Anne c. 40) (1707) (UK)

An Act for the more easy assessing, collecting and levying of County

Rates (12 Geo. II. c. 29) (1739) (UK)

An Act for repealing the several Rates and Duties upon Houses,

Windows and Lights; and for granting to His Majesty other rates and

Duties upon Houses, Windows or Lights; and for raising the Sum of

four millions four hundred thousand Pounds by Annuities, to be

charged on the said Rates or Duties (20 Geo. II. c. 3) (1747) (UK)

An Act for granting to His Majesty several Rates and Duties upon

Coaches, and other Carriages therein mentioned; and for raising the

Sum of one million by way of Lottery, to be charged upon the said

Rates and Duties (20 Geo. II. c. 10) (1747) (UK)

An Act to regulate and restrain Paper Bills of Credit in His Majestys

Colonies or Plantations of Rhode Island and Providence Plantations,

Connecticut, the Massachusets Bay, and New Hampshire in America;

and to prevent the same being legal Tenders in Payment of Money (24

Geo. II c. 53) (1751) (UK)

An Act to regulate and restrain Paper Bills of Credit in His Majestys

Colonies or Plantations of Rhode Island and Providence Plantations,

Connecticut, the Massachusetts Bay and New Hampshire in America;

and to prevent the same being legal Tenders in Payments of Money

(24 Geo. II. c. 53) (1764) (UK)

An Act for granting to His Majesty several Rates and Duties upon

Offices and Pensions; and upon Houses; and upon Windows or

Lights; and for raising the Sum of five Millions by Annuities, and a

Lottery, to be charged on the said Rates and Duties (31 Geo. II. c. 22)

(1758) (UK)

An Act for granting certain Duties in the British Colonies and

Plantations in America . . . (4 Geo. III. c. 15) (1764) (UK)

xx LIST OF STATUTES

An Act for vesting the Fort of Senegal, and its Dependencies, in the

Company of Merchants trading to Africa (4 Geo. III. c. 20) (1764)

(UK)

An Act to prevent Paper Bills of Credit, hereafter to be issued in any of

His Majestys Colonies or Plantations in America, from being

declared to be legal Tender in Payments of Money; and to prevent

the legal Tender of such Bills as are now subsisting, from being

prolonged beyond the Periods limited for calling in and sinking the

same (4 Geo. III. c. 34) (1764) (UK)

An Act for granting and applying certain Stamp Duties, and other

Duties, in the British Colonies and Plantations in America . . . (5 Geo.

III. c. 12) (1765) (UK)

An Act for laying certain Duties upon Gum Senega and Gum Arabic

imported into or exported from Great Britain, and for continuing the

Exportation of Gum Senega from Africa to Great Britain only (5 Geo.

III. c. 37) (1765) (UK)

An Act for repealing the Act made in the last Session of Parliament,

intituled, An Act for vesting the Fort of Senegal, and its Dependencies,

in the Company of Merchants trading to Africa; and to vest as well the

said Fort and its Dependencies, as all other the British Forts and

Settlements upon the Coast of Africa, lying between the Port of Sallee

and Cape Rouge, together with all the Property, Estate and Effects of

the Company of Merchants trading to Africa, in or upon the said

Forts, Settlements and their Dependencies, in His Majesty; and for

securing, extending and improving the Trade to Africa (5 Geo. III. c.

44) (1765) (UK)

An Act to repeal an Act made in the last Session of Parliament, intituled,

An Act for granting and applying certain Stamp Duties, and other

Duties, in the British Colonies and Plantations in America . . .

(6 Geo. III. c. 11) (1766) (UK)

An Act for the better securing the Dependency of His Majestys

Dominions in America upon the Crown and Parliament of Great

Britian (6 Geo. III. c. 12) (1766) (UK)

An Act for granting certain Duties in the British Colonies and

Plantations in America; for allowing a Drawback of the Duties of

Customs upon the Exportation . . . (7 Geo. III. c. 46) (1767) (UK)An Act to repeal so much of an Act made in the Seventh Year of His

present Majestys Reign, intituled An Act for granting certain Duties

in the British Colonies and Plantations in America; for allowing

LIST OF STATUTES xxi

a Drawback of the Duties of Customs upon the Exportation . . .(10 Geo. III. c. 17) (1770) (UK)

An Act to allow a Drawback of the Duties of Customs on the

Exportation of Tea to any of His Majestys Colonies or Plantations in

America; to increase the Deposit on Bohea Tea to be sold at the

Indian Companys Sales; and to impower the Commissioners of the

Treasury to grant Licences to the East India Company to export Tea

Duty-free (13 Geo. III. c. 44) (1773) (UK)

An Act for establishing certain Regulations for the better Management

of the Affairs of the East India Company, as well in India as in Europe

(13 Geo. III. c. 63) (1773) (UK)

An Act to discontinue, in such Manner, and for such Time as are therein

mentioned, the landing and discharging, lading or shipping, of

Goods, Wares and Merchandise, at the Town, and within the

Harbour, of Boston, in the Province of Massachusets Bay, in North

America (14 Geo. III. c. 19) (1774) (UK)

An Act for the better regulating the Government of the Province of the

Massachusets Bay, in New England (14 Geo. III. c. 45) (1774) (UK)

An Act for making more effectual Provision for the Government of the

Province of Quebec in North America (14 Geo. III. c. 83) (1774) (UK)

An Act to establish a Fund towards further defraying the Charges of the

Administration of Justice, and Support of the Civil Government

within the Province of Quebec, in America (14 Geo. III. c. 88) (1774)

(UK)

An Act for granting to His Majesty a Duty upon all Servants retained or

employed in the several Capacities therein mentioned . . . (17 Geo. III.c. 39) (1777) (UK)

An Act for removing all Doubts and Aprehensions concerning Taxation

by the Parliament of Great Britian in any of the Colonies, Provinces

and Plantations in North America and the West Indies; and for

repealing so much of an Act, made in the Seventh Year of the Reign of

His present Majesty, as imposes a Duty on Tea imported from Great

Britian into any Colony or Plantation in America, or relates thereto

(18 Geo. III. c. 12) (1778) (UK)

An Act for granting to His Majesty certain Duties upon all inhabited

Houses within the Kingdom of Great Britian (18 Geo. III. c. 26)

(1778) (UK)

An Act for repealing an Act, made in the Fifth Year of the Reign of His

present Majesty, intituled, An Act for repealing the Act made in the

last Session of Parliament, intituled, An Act for vesting the Fort of

xxii LIST OF STATUTES

Senegal, and its Dependencies, in the Company of Merchants trading

to Africa; and to vest as well the said Fort and its Dependencies, as all

other the British Forts and Settlements upon the Coast of Africa, lying

between the Port of Sallee and Cape Rouge, together with all the

Property, Estate and Effects of the Company of Merchants trading to

Africa, in or upon the said Forts, Settlements and their Dependencies,

in His Majesty; and for securing, extending and improving the Trade

to Africa; and for vesting James Fort, in the River Gambia, and its

Dependencies, and all other the British Forts and Settlements between

the Port of Sallee and Cape Rouge, in the Company of Merchants

trading to Africa; and for securing and regulating the Trade to Africa

(23 Geo. III c. 65) (1783) (UK)

An Act for granting to His Majesty certain Duties on Horses kept for the

Purpose of Riding, and on Horses used in drawing certain Carriages,

in respect whereof any Duty of Excise is made payable (24 Geo. III.

c. 31) (1784) (UK)

An Act for laying certain Duties upon Licences to be taken out by the

Makers of, and Dealers in Exciseable Commodities therein mentioned

(24 Geo. III. c. 41) (1784) (UK)

An Act for the better Regulation and Management of the Affairs of the

East India Company, and of the British Possessions in India; and for

establishing a Court of Judicature for the more speedy and effectual

Trial of Persons accused of Offences committed in the East Indies (24

Geo. III., Session 2, c. 25) (1784) (UK)

An Act for granting to His Majesty certain Duties on Certificates issues

with respect to the killing of Game (24 Geo. III., Session 2, c. 43)

(1784) (UK)

An Act for granting to His Majesty certain Duties on Shops within Great

Britain (25 Geo. III. c. 30) (1785) (UK)

An Act to repeal the Duties on Male Servants; and for granting

new Duties on Male and Female Servants (25 Geo. III. c. 43) (1785)

(UK)

An Act for transferring the Receipt and Management of certain Duties

therein mentioned from the Commissioners of Excise and the

Commissioners of Stamps respectively, to the Commissioners for the

Affairs of Taxes; and also for making further Provisions in respect to

the said Duties so transferred (25 Geo. III. c. 47) (1785) (UK)

An Act for granting to His Majesty certain Stamp Duties on Licences to

be taken out by Persons using or exercising the Trade or Business of

a Pawnbroker (25 Geo. III. c. 48) (1785) (UK)

LIST OF STATUTES xxiii

An Act for granting to His Majesty certain Duties upon Licences to be

taken out by Coachmakers; and also certain Duties upon Carriages to

be built for Sale (25 Geo. III. c. 49) (1785) (UK)

An Act for granting to His Majesty certain Duties on Clocks and

Watches (37 Geo. III. c. 108) (1797) (UK)

An Act for granting an Aid to His Majesty by a Land Tax, to be raised in

Great Britain, for the Service of the Year One thousand seven hundred

and ninety eight (38 Geo. III. c. 5) (1798) (UK)

An Act for granting to His Majesty an Aid and Contribution for the

Prosecution of the War (38 Geo. III. c. 16) (1798) (UK)

An Act for making perpetual, subject to Redemption and Purchase in

the manner therein stated, the several Sums of Money now charged

in Great Britain as a Land Tax for one Year, from the twenty fifth Day

of March One thousand seven hundred and ninety eight (38 Geo. III

c. 60) (1798) (UK)

An Act to repeal the Duties imposed by an Act, made in the last Session

of Parliament, for granting an Aid and Contribution for the

Prosecution of the War; and to make more effectual Provision for

the like Purpose, by granting certain Duties upon Income, in lieu of

the said Duties (39 Geo. III c. 13) (1799) (UK)

An Act for extending the Time for returning Statements under an Act,

passed in the present Session of Parliament, intituled, An Act to

repeal the Duties imposed by an Act, made in the last Session of

Parliament, for granting an Aid and Contribution for the Prosecution

of the War; and to make more effectual Provision for the like

Purpose, by granting certain Duties upon Income, in lieu of the said

Duties; and to amend the said Act (39 Geo. III c. 22) (1799) (UK)

An Act for the better ascertaining and collecting the Duties granted by

several Acts passed in the last Session of Parliament, relating to the

Duties on Income: and to explain and amend the said Acts (39&40

Geo. III c. 49) (1800) (UK)

An Act for repealing the Duties on Income; for the effectual Collection

of Arrears of the said Duties, and accounting for the same; and

for charging the Annuities specifically charged thereon upon

the Consolidated Fund of Great Britain (42 Geo. III. c. 42)

(1802) (UK)

An Act for granting to his Majesty, until the sixth Day of May next after

the Ratification of a Definitive Treaty of Peace, a Contribution on the

Profits arising from Property, Professions, Trades, and Offices (43

Geo. III c. 122) (1803) (UK)

xxiv LIST OF STATUTES

An Act for granting to His Majesty additional Duties in Great Britain,

on the Amount of Assessments to be charged on the Profits arising

from Property, Professions, Trades, and Offices (45 Geo. III c. 15)

(1805) (UK)

An Act to repeal certain Parts of an Act, made in the Forty-third Year of

His present Majesty, for granting a Contribution on the Profits arising

from Property, Professions, Trades, and Offices; and to consolidate,

and render more effectual, the Provisions for collecting the said

Duties (45 Geo. III c. 49) (1805) (UK)

An Act for granting to His Majesty, during the present War, and until

the Sixth Day of April next after the Ratification of a Definitive Treaty

of Peace, further additional Rates and Duties in Great Britain [on the

Rates and Duties on Profits] arising from Property Professions Trades

and Offices; and for repealing an Act passed in the Forty-fifth Year of

His present Majesty, for repealing certain Parts of an Act made in the

Forty-third Year of His present Majesty, for granting a Contribution

on the Profits arising from Property Professions Trades and Offices;

and to consolidate and render more effectual the Provisions for

collecting the said Duties (46 Geo. III c. 65) (1806) (UK)

An Act for transferring to His Majesty, certain Possessions and Rights

vested in the Sierre Leone Company, and for shortening the Duration

of the said Company; and for preventing any dealing or trafficking in

the buying or selling of Slaves within the Colony of Sierre Leone (47

Geo. III, Session 2, c. 44) (1808) (UK)

An Act for continuing in the East India Company, for a further Term,

the Possession of the British Territories in India, together with certain

exclusive Privileges; for establishing further Regulations for the

Government of the said Territories, and the better Administration of

Justice within the same; and for regulating the Trade to and from the

Places within the Limits of the said Companys Charter (53 Geo. III.

c. 155) (1813) (UK)

An Act to stay Proceedings against any Governor or other Persons

concerned in imposing and levying Duties in New South Wales; to

continue, until the First Day of January One thousand eight hundred

and twenty one, certain Duties; and to empower the said Governor to

levy a Duty on Spirits made in the said Colony (59 Geo. III c. 114)

(1819) (UK)

Regulation of Railways Act, 1868 (UK)

Settled Land Act, 1882 (UK)

Finance Act 1963 (UK)

LIST OF STATUTES xxv

Laws of the Interregnum, 16421660An Ordinance for the assessing of all such as have not contributed upon

the Propositions of both Houses of Parliament, for the raising of

Money, Plate, Horse, Horsemen, and Arms, for defence of the King,

Kingdom and Parliament, or have not contributed proportionably to

their Estates (26 November 1642) (UK)

An Ordinance to appoint Sir William Waller Serjeant Major General of

the Forces in Gloucester and other adjacent Counties, and for paying

his Army (11 February 1643/44) (UK)

An Ordinance for the speedy raising and levying of Money for the

maintenance of the Army Raised by the Parliament, And other great

Affairs of the Commonwealth, by a Weekly Assessment upon the

Cities of London and Westminster, and every County and City of the

Kingdom of England, and Dominion of Wales (24 February 1643/44)

(UK)

An Ordinance for the speedy raising and levying of money throughout

the whole Kingdom of England, and dominion of Wales for the relief

of the Commonwealth, by taxing such as have not at all contributed

or lent, or not according to their Estates and Abilities (7 May 1643)

(UK)

An Ordinance for Raising and maintaining of Forces for the defence of

the Kingdom, under the Command of Sir Thomas Fairfax, Knight (17

February 1645/46) (UK)

An Ordinance for the raising of Monies to be employed towards the

maintenance of Forces within this Kingdom, under the Command of

Sir Thomas Fairfax Knight. And for the speedy transporting of, and

paying the Forces for the carrying on the War of Ireland (23 June

1647) (UK)

An Ordinance For raising of Twenty thousand pounds a Month for the

Relief of Ireland (16 February 1648/49) (UK)

An Ordinance for Raising Moneys to be employed for the maintenance

of the Forces under the Command of Sir Thomas Fairfax Knight (17

March 1648/49) (UK)

An Act For Raising Ninety thousand pounds per Mensem, For the

Maintenance of the Forces raised by Authority of Parliament, for the

Service of England and Ireland, For Six Months, from the 25th of

March, 1649 to the 29th of September, 1649 (7 April 1649) (UK)

An Act for prohibiting Trade with the Barbadoes, Virginia, Bermuda

and Antego (3 October 1650) (UK)

xxvi LIST OF STATUTES

An Act for raising of One hundred and twenty thousand pounds per

mensem for Four Months, To commence the Five and twentieth of

December 1650. for Maintenance of the Forces in England, Ireland

and Scotland, Raised by Authority of Parliament for the Service of

this Commonwealth (26 November 1650) (UK)

An Act for increase of Shipping, and Encouragement of the Navigation

of this Nation (9 October 1651) (UK)

An Act for an Assessment at the Rate of One hundred and twenty

thousand Pounds by the Month for Six Months, from the Five and

twentieth day of December, One thousand six hundred fifty two; to

the Four and twentieth day of June next ensuing, towards the

Maintenance of the Armies in England, Ireland and Scotland; as also

for the Navy (10 December 1652) (UK)

An Act for an Assessment upon England at the Rate of Sixty thousand

Pounds by the Month, for three Months (9 June 1657) (UK)

An Act for an Assessment of One hundred Thousand Pounds by the

Month, upon England, Scotland, and Ireland, for Six Months (26

January 1660/61) (UK)

America

Canada

Cape Breton

An Ordinance for Granting to His Majesty a Duty of Impost on Rum

and other Distilled Spirituous Liquors (14 December 1801) (Cape

Breton)

New Brunswick

An Act for laying out repairing and amending, highways, roads, and

Streets, and for appointing Commissioners and Surveyors of high-

ways, within the Several Towns or Parishes within this Province (No.

32) (1786) (New Brunswick)

An Act to oblige absent Proprietors to pay a proportion of any Public

Charge, and to repair Highways (No. 40) (1786) (New Brunswick)

An Act for Assessing, Collecting and Levying, County Rates (No. 42)

(1786) (New Brunswick)

An Act to Regulate and Provide for the Support of the Poor in this

Province (No. 43) (1786) (New Brunswick)

LIST OF STATUTES xxvii

An Act for appointing Commissioners of Sewers (No. 45) (1786) (New

Brunswick)

An Act for raising a Revenue in this Province (No. 55) (1786) (New

Brunswick)

Nova Scotia

An Act for granting a Bounty upon Fish and Oyl and for laying a Duty

upon Spirituous Liquers as a Fund for the Payment thereof, and for

effectually Securing the payment of the said Duty (29 April 1751)

(Nova Scotia)

An Act laying a Duty of three pence per Gallon on Spirituous Liquors

imported from the Neighbouring Colonies and to encourage the

Distilling thereof in this Province and for granting a Bounty of Ten

Shillings per Ton upon all Vessells or Boats built within the said

Province (31 July 1751) (Nova Scotia)

An Act for confirming the Proceedings on the serveral Resolutions of the

Governors and Council of this Province, relating to the Duties of

Impost on Rum, and other distilled Liquors; and enabling the late

Collector or Receiver to recover the Monies unpaid for any Bonds or

Notes remaining in his Hands; And for establishing and regulating

several Duties of Impost on Wines, Beer, Rum, and other distilled

Spiritous Liquors for the future (32 Geo. II c. 1) (1758) (Nova Scotia)

An Act in Addition to an Act, intitled, An Act for the Relief of the Poor

in the Town of Halifax: Made and passed in the 33rd Year of His

Majestys Reign (33 Geo. II Session 2 c. 12) (1759) (Nova Scotia)

An Act to enable the Inhabitants of the several Townships within this

Province to maintain their Poor (3 Geo. III c. 7) (1763) (Nova Scotia)

An Act for the raising Money by Presentment on the several Counties in

this Province, for the defraying certain County Charges therein

mentioned (5 Geo. III c. 6) (1765) (Nova Scotia)

An Act in Addition to, and Amendment of an Act made in the fifth Year

of His Present Majestys Reign, intitled An Act for the Raising Money

by Presentment on the several Counties in this Province, for the

defraying certain County Charges therein mentioned (No. 140)

(1768) (Nova Scotia)

An Act for raising a fund for the purpose of making and repairing

Bridges and Roads of Communication thro the Province (No. 201)

(1772) (Nova Scotia)

xxviii LIST OF STATUTES

An Act for raising a tax on the Inhabitants of this Province for defraying

the Expence of Maintaining and Supporting the Militia of the said

Province, and for the defence of the same (No. 247) (1775) (Nova

Scotia)

An Act for laying a Tax upon Lands Tenements and Hereditaments in

the Province for a certain limited Time (No. 306) (1779) (Nova

Scotia)

An Act to raise a Revenue for the purposes of paying off all such Debts

as are now due by the Province or which shall become due from the

first day of July next the Funded Debt only Excepted (No. 444) (1791)

(Nova Scotia)

An Act to amend and render more productive an Act passed in the thirty

first year of his present Majestys Reign Intitled An Act to raise a

Revenue for the purposes of paying off all such Debts as are now due

by the Province or which shall become due from the first day of July

next the Funded Debt only Excepted (No. 479) (1793) (Nova Scotia)

An Act in Amendment of an Act passed in the thirty first Year of his

present Majestys Reign Intitled an Act to raise a Revenue for the

purposes of paying off all such Debts as are now due by the Province

or which shall become due from the first day of July next the funded

Debt only excepted And to suspend the Operation of such parts of the

said Act and the several Acts in Amendment thereof as relate to any

new Tax or Assessment hereafter to be made (No. 533) (1796) (Nova

Scotia)

Prince Edward Island

An Act laying an imposition upon retailers of Rum and other distilled

Spirituos Liquors (No. 20) (17 October 1774) (Prince Edward Island)

An act in addition to and Amendment of an Act made and passed in the

14th year of His Majestys Reign, Intitled an act impowering His

Excellency the Governor or other Commander In Chief for the time

being to direct the making of Public Roads and to appoint persons to

carry the same into Execution (No. 29) (11 July 1776) (Prince Edward

Island)

An Act to oblige the respective Proprietors of Lots or Townships of Land

or of parts of Lots or Townships of Land in this Island and who have

contributed nothing towards the Settlement or Improvement of this

Island and whose Lands be in waste and uncultivated State to pay

their proportion of the public Charges for the making and repairing

LIST OF STATUTES xxix

of the Highways, Roads and Bridges of the said Island (No. 105) (5

April 1790) (Prince Edward Island)

An Act for appointing Commissioners of Sewers (No. 131) (13 February

1796) (Prince Edward Island)

An Act for altering and Changing the name of this Island from Saint

John to that of Prince Edward Island (No. 134) (26 November 1798)

(Prince Edward Island)

An Act to alter and amend An Act made and passed in the Thirtieth year

of His present Majestys Reign intituled An Act to oblige the

respective Proprietors of Lots or Townships of Land or of parts of

Lots or Townships of Land in this Island and who have contributed

nothing towards the Settlement or Improvement of this Island and

whose Lands be in waste and uncultivated State to pay their

proportion of the public Charges for the making and repairing of the

Highways, Roads and Bridges of the said Island (No. 165) (8 April

1808) (Prince Edward Island)

An Act for raising the Sum of Sixteen Hundred Pounds for the purposes

of Erecting Buildings for the Meeting of the General Assembly, the

Supreme Court and its Offices and other public Offices in Charlotte

Town And for Building two Goals vizt one in Prince County and one

in Kings County in this Island (No. 177) (10 May 1809) (Prince

Edward Island)

Quebec (Lower Canada)

An Act for the making repairs & altering the Highways & Bridges, within

this Province, and for other purposes (7 May 1796) (Quebec)

Upper Canada (Ontario)

An Act to authorize and direct the Laying and Collecting of Assessments

and Duties in every District within this Province and to provide for

the payment of Wages to the members of the House of Assembly (9

July 1793) (Upper Canada)

An Act to amend certain parts of an Act passed in the thirty third year of

the Reign of his present Majesty intituled An Act to authorize and

direct the Laying and Collecting of Assessments and Duties in every

District within this Province and to provide for the payment of Wages

to the members of the House of Assembly (7 July 1794) (Upper

Canada)

xxx LIST OF STATUTES

An Act to amend an Act intituled An Act to authorize and direct the

Laying and Collecting of Assessments and Duties in every District

within this Province and to provide for the payment of Wages to the

members of the House of Assembly (1795, presumed) (Upper

Canada)

An Act for the more uniform laying of Assessments throughout this

Province (1798, presumed) (Upper Canada)

An Act for the more uniform laying of Assessments and Rates

throughout this Province (30 June 1800) (Upper Canada)

An Act particularizing the Property, real and Personal, which during the

Continuance thereof shall be subject to Assessment and Rates, and

fixing the several Valuations at which Each and every Particular of

such Property shall be rated and assessed (5 March 1803) (Upper

Canada)

An act to repeal the several laws now in force, relative to levying and

collecting rates and assessments in this province, and further to

provide for the more equal and general assessment of lands and other

rateable property throughout this province (12 July 1819) (Upper

Canada)

The United States

Federal

An Act making provision for the payment of the Debt of the United

States (4 August 1790) (United States)

An Act to provide for the valuation of Lands and Dwelling-Houses, and

the enumeration of Slaves within the United States (9 July 1798)

(United States)

An Act to lay and collect a direct tax within the United States (14 July

1798) (United States)

An Act to provide for completing the valuation of lands and dwelling-

houses and the enumeration of slaves in South Carolina, and for other

purposes (30 January 1805) (United States)

An Act for the assessment and collection of direct taxes and internal

duties (22 July 1813) (United States)

An Act to lay and collect a direct tax within the United States (2 August

1813) (United States)

An Act to provide additional revenues for defraying the expenses of

government, and maintaining the public credit, by laying a direct tax

LIST OF STATUTES xxxi

upon the United States, and to provide for assessing and collecting the

same (9 January 1815) (United States)

An Act to abolish the internal duties (23 December 1817) (United

States)

Connecticut

Rates in Acts and Laws of His Majesties Colony of Connecticut in New

England (1702) (Connecticut)

An Act for Assessing Allowed Attorneys at the Law, in the Annual List,

for their Faculty (1725) (Connecticut)

An Act for the Direction of Listers in their Office, and Duty (1750)

(Connecticut)

Acts and Laws of His Majestys Colony of Connecticut in New-England

in America (1769) (Connecticut)

An Act in addition to a Law of this Colony, intitled, An Act for the

direction of Listers in their Office and Duty. (1771) (Connecticut)

Acts and Laws of the State of Connecticut, in America (1784)

(Connecticut)

Acts and Laws of the State of Connecticut, in America (1796)

(Connecticut)

An Act for the Assessment of Taxes (1819) (Connecticut)

Delaware

An Act for raising the Sum of One Thousand Pounds, for defraying the

Charges of Victualling and Transporting the Troops raised within this

Government for the intended Expedition against some Part of the

Spanish West Indies (1741) (Delaware)

An Act for ascertaining the proportion of the government charges

hereafter to be paid by the several counties of New-Castle, Kent and

Sussex, on Delaware (1742) (Delaware)

An Act for raising County-Rates and Levies (1743) (Delaware)

An Act for Re-printing, Exchanging and Re-emitting Twenty Thousand

Pounds of the Bills of Credit of this Government, to be let out on

Loan; and for striking the further Sum of Seven Thousand Pounds in

such Bills, and giving the same to his Majestys Use, and for providing

a Fund for sinking the same (7 May 1759) (Delaware)

An Act for printing and emitting Fifteen Thousand Pounds in Bills of

Credit of this State, to be let out on Loan; and for striking the further

Sum of Ten Thousand Pounds in such Bills for the Use of this State,

xxxii LIST OF STATUTES

and for providing a Fund for sinking the same (22 February 1777)

(Delaware)

An Act for raising One Hundred and Ninety-eight Thousand Dollars in

the Delaware State, for the Service of the Year One Thousand Seven

Hundred and Seventy-nine, by a general Tax (2 February 1779)

(Delaware)

An Act for raising One Million Three Hundred and Sixty Thousand

Dollars, in the Delaware State, between the first day of February and

the first day of October in the year One Thousand Seven Hundred

and Eighty; and for other purposes therein mentioned (25 December

1779) (Delaware)

An Act for calling out of circulation and canceling the quota of this

state, according to the resolutions of Congress of the eighteenth day

of March last, and for other purposes (12 February 1781) (Delaware)

An Act for the valuation of real and personal property within this state

(9 February 1796) (Delaware)

An Act making provision for the support of government for the year of

our Lord One Thousand Seven Hundred and Ninety-seven (21

January 1797) (Delaware)

An Act making provision for the support of Government for the year

one thousand eight hundred and sixteen (February 1816) (Delaware)

Georgia

An Act For Raising and Granting to His Majesty a Sum of Money to

defray the Expenses of the Courts of Oyer and Terminer and other

Contengencies of Government (21 February 1755) (Georgia)

An Act for raising and granting to his Majesty the Sum of one thousand,

one Hundred pounds Sterling for putting the town of Savannah, and

the out forts in the several parishes of this province in a better State of

defence (24 April 1760) (Georgia)

An Act For Granting to his Majesty the sum of Three Thousand, Three

Hundred and Seventy Five pounds Four Shillings and One Penny for

the use and support of the Government of Georgia . . . (11 April 1768)(Georgia)

An Act For Granting to His Majesty the sum of Five Thousand one

hundred and Seventy One pounds fifteen Shillings and tenpence half

penny for the use and Support of the Government of Georgia . . .(29 September 1773) (Georgia)

LIST OF STATUTES xxxiii

An Act for raising the sum of twelve thousand pounds for the use and

support of the Government of the State of Georgia for the year one

thousand seven hundred and seventy-eight, to be raised at certain

Rates and after the Method therein mentioned (4 May 1778)

(Georgia)

An Act, for Imposing a Tax on the Inhabitants of the State of Georgia,

for the use and Support of the Government thereof . . . (31 July 1783)(Georgia)

An Act, For imposing a Tax on the Inhabitants of the State of Georgia

and other Persons holding Property real or Personal therein for the

use and support of the Government thereof . . . (21 February 1785)(Georgia)

An Act To impose on the inhabitants of this state for the support of the

government for the year one thousand seven hundred and ninety-

three (20 December 1792) (Georgia)

An Act to raise a Tax for the support of Government for the year one

thousand eight hundred and five (December 1804) (Georgia)

An Act To raise a Tax for the support of Government for the political

year 1818 (9 December 1817) (Georgia)

Maryland

An Act For the common defraying of certain Publick charges (March

1638/39) (Maryland)

An Act For Granting of one Subsedye (March 1641/42) (Maryland)

An Order concerning the Assessment of this yeares Leavy & c. (April

1650) (Maryland)

An Act Concerning the Leavying of Warre within the Province (April

1650) (Maryland)

An Order for the raising of the Leavies (March 1650/51) (Maryland)

Publique Levies (October 1654) (Maryland)

Concerning Public Charge (1657) (Maryland)

An acte Impowring the Governor and Councell to Rayse forces

and mayntayne a warre without the Prouince and to ayde the

Sasquehannough Indians (April/May 1661) (Maryland)

An Act for the payment of the Publick Charge of the Province (April/

May 1669) (Maryland)

An Act of Repeale of all Laws heretofore made in this Province and

confirming all Laws made this General Assembly (May/June 1692)

(Maryland)

xxxiv LIST OF STATUTES

An Act impowering Commissioners of the County Courts to leavy and

raise Moneys to defray the necessary charges of their Countyes (May/

June 1692) (Maryland)

An Act for the Constables taking a List of Taxables (May/June 1692)

(Maryland)

An Act for payment and Assessing the Publick Charges of this Province

(1694) (Maryland)

An Act for the payment and assessment of the publick Charge of this

province (October/November 1710) (Maryland)

An Act for the Assessment and Payment of the Publick Charge of this

Province (September/October 1742) (Maryland)

An Act for his Majestys Service (24 July 1754) (Maryland)

An Act for granting a Supply of Forty Thousand Pounds for his

Majestys Service, and striking Thirty Four Thousand and Fifteen

Pounds Six Shillings thereof, in Bills of Credit, and raising a Fund for

sinking the same (February/May 1756) (Maryland)

An Act to assess and impose an equal Tax on all Property within this

State (1777 Chap. 21) (Maryland)

An Act for the assessment of property within this state (1779 Chap. 35)

(Maryland)

An Act to ascertain the value of the land in the several counties of this

state for the purpose of laying the public assessments (March 1785)

(Maryland)

An Act for the valuation of personal property within this state (March

1785) (Maryland)

An Act to raise the supplies for the year seventeen hundred and eighty-

six (November 1785)

An act for the valuation of real and personal property in the several

counties of this State (November 1812) (Maryland)

Massachusetts

An Act for Granting to Their Majesties an Assessment upon Polls &

Estates (8 June 1692) (Massachusetts)

An Act for Regulating the former Assessment, and for Granting an

Additional Supply of Money (8 June 1692, Second Session)

(Massachusetts)

An Act for Granting unto Their Majesties a Tax of Twelve Pence a

Poll, and One Penny on the Pound for Estates (30 May 1694)

(Massachusetts)

LIST OF STATUTES xxxv

An Act, For granting a Tax upon Polls & Estates (29 May 1695)

(Massachusetts)

An Act, For granting unto His Majesty a Tax upon Polls and Estate

(27 May 1696) (Massachusetts)

An Act, For granting unto His Majesty a Tax upon Polls and Estates

(26 May 1697, third session) (Massachusetts)

An Act, For granting unto His Majesty a Tax upon Polls and Estates

(25 May 1698) (Massachusetts)

An Act directing how Rates or Taxes to be Granted by the General

Assembly shall be assessed and collected (31 May 1699)

(Massachusetts)

An Act for granting unto His Majesty, A Tax upon Polls and Estates

(13 March 1700/01) (Massachusetts)

An Act for better inquiry into the Rateable Estate of the respective

Towns (10 March 1702/03) (Massachusetts)

An Act for Apportioning and Assessing of four several Taxes on Polls

and Estate, Pursuant to the Funds and Grants made to Her Majesty,

by the General Assembly, in the years 1704, 1705 and 1706 (29 May

1706) (Massachusetts)

An Act for Apportioning and Assessing a Tax of Six Thousand

Pounds . . . (May 1727) (Massachusetts)An Act for apportioning and assessing a Tax of Forty four

Thousand nine hundred and thirty Pounds . . . (25 May 1737)

(Massachusetts)

An Act for apportioning and assessing a Tax of Thirteen thousand

pounds . . . (31 May 1738) (Massachusetts)An Act for apportioning and assessing the Sum of Eighty-one Thousand

three Hundred eighty-six Pounds thirteen Shillings and four Pence . . .(25 May 1757) (Massachusetts)

An Act for apportioning and assessing a Tax of Ten Thousand three

hundred and twelve Pounds ten Shillings . . . (7 June 1774)(Massachusetts)

An Act for apportioning and assessing a Tax . . . (24 October 1777)

(Massachusetts)

An Act for apportioning and assessing a Tax . . . (1793, Tax No. 10)

(Massachusetts)

An Act To apportion and assess a Tax of one hundred and thirty three

thousand, three hundred and two dollars . . . (18 February 1819)

(Massachusetts)

xxxvi LIST OF STATUTES

New England

An Act for the continuing and establishing of several Rates, Duties &

Imports (3 March 1686/87) (New England)

An Act for declaring the several laws made by the Governor and Council

to be in force within the late Colony of Connecticut now annexed to

this Government, and for settling the Times and Places of holding

Courts there (29 December 1687) (New England)

New Hampshire

General Lawes (1680) (New Hampshire)

An Act for ye Suporte of ye Government, Repairing fortifications,

strengthing the frontiers, & c. (October 1692) (New Hampshire)

An Act for raising of money for supporte of the Government, in

repairing Fortifications & for re-imbursing of the Treasury (August

1693) (New Hampshire)

An Act for raising money for supporte of ye Government, in Repairing

Fortifications and making provision for souldiers (1694) (New

Hampshire)

An Act for ye raising of six hundred and fifty pound to defray ye Publick

charge of ye Province (8 June 1697) (New Hampshire)

An Act for raising 550lbs for defraying the public charges of this

Province (13 July 1701) (New Hampshire)

A Bill for a Tax or assessment of 500lbs (19 January 1702/03) (New

Hampshire)

An act To Levy a Tax of one thousand pounds on The Poles & Estates

within this Province (1 June 1723) (New Hampshire)

An Act for the supply of the Treasury with the sum of six thousand five

hundred pounds in Bills of Credit, for the discharge of the Publick

debts of this Province and for other purposes in this Act hereafter

mentioned (March 1736/37) (New Hampshire)

An act for granting unto his most excellent Majesty the sum of Four

thousand seven hundred and Twenty pounds in Bills of Credit on this

Province equal to so much Proclamation money for supplying the

Treasury for discharging the Public Debts and for other purposes in

this Act hereafter mentioned, and for appropriating and drawing in of

the Said Bills into the Treasury again (April 1742) (New Hampshire)

An act for Emitting the sum of Twenty five thousand Pounds in Bills of

Credit on this Province equal to so much Proclamation Money upon

Loan, and for granting to his Majesty the Interest that shall arise

LIST OF STATUTES xxxvii

thereby for the purposes in the said act mentioned (April 1742) (New

Hampshire)

An Act for the more equal proportioning the towns (23 June 1742)

(New Hampshire)

An Act for granting unto his Most Excellent Majesty the sum of Ten

Thousand pounds Sterling for Levying, Clothing & Paying of Five

hundred and thirty four men for securing his Majestys Conquest in

North America & for Levying One hundred & forty three men for

recruiting his Majestys Regular Corps in North America (22 March


Acts and Laws of His Majestys Province of New Hampshire in New-

England With sundry Acts of Parliament (1771) (New Hampshire)

An Act to establish an equitable Method of making Rates and Taxes, and

determining who shall be legal Voters in Town Affairs (2 January



determining who shall be legal Voters in Town Affairs (1776) (New

Hampshire)


determining who shall be legal Voters in Town Affairs; and also for

repealing certain acts herein after mentioned (11 June 1784) (New

Hampshire)


determining who shall be legal Voters in Town Affairs; and also for

repealing certain acts herein after mentioned (7 February 1789) (New

Hampshire)

An Act for establishing an equitable method of making taxes, and for

ascertaining the powers of Selectmen (8 February 1791)

An Act for making and establishing a new proportion for the assessment

of public taxes among the several towns and places within this state,

and to authorize the treasurer to issue his warrants for levying the

same (21 December 1816) (New Hampshire)

New Jersey

An Act for raising of Money for their Majestys Service (1692) (East New

Jersey)

An Act for a Subsidy for Support of the Government (1693) (West New

Jersey)

An Act for raising a Tax (1696) (West New Jersey)

xxxviii LIST OF STATUTES

An Act for Raising a Revenue for the Support of Her Majesties

Government within this Province of New-Jersey, for two Years

(December 1704) (New Jersey)

An Act for Support of this Her Majesties Government of Nova Caesarea

or New-Jersey, for One Year (March 1709/10) (New Jersey)

An Act for raising Three Thousand Pounds for her Majestys Service in

this present Juncture (30 June 1709) (New Jersey)

An Act for levying a Fund at different Periods by Provincial Taxes, for

sinking the Sum of Fifteen Thousand three Hundred and two Pounds

and four pence, now outstanding in Bills of Credit made current for

His Majestys Service in the late War (1753) (New Jersey)

An Act to settle the Quotas of the several Counties in this Colony for the

levying Taxes (6 December 1769) (New Jersey)

An Act to raise a Fund by Taxation for discharging the Debts and

defraying the necessary Expenses of the State of New-Jersey (26 March

1778) (New Jersey)

An Act to raise the Sum of One Million of Pounds in the State of New-

Jersey (8 June 1779) (New Jersey)

An Act to raise the Sum of Three Million Three Hundred and Seventy-

five Thousand Pounds, in the State of New-Jersey (18 December

1779) (New Jersey)

An Act for raising a Revenue of Thirty-one Thousand Two Hundred

and Fifty-nine Pounds Five Shillings per Annum, for the Term of

twenty-five Years, for the Purpose of paying the Interest and Principal

of Debts due from the United States, agreeably to a Recommendation

of Congress of the eighteenth Day of April, One Thousand Seven

Hundred and Eighty-three, and for appropriating the same (20

December 1783) (New Jersey)

An Act to raise the Sum of Fifteen Thousand Pounds, in the Year One

Thousand Seven Hundred and Ninety-four (17 February 1794) (New

Jersey)

An act to raise the sum of thirty thousand dollars, for the year of our

Lord one thousand eight hundred and nineteen (10 February 1819)

(New Jersey)

New York

Duke of Yorks Laws (166575) (New York)A Continued Bill for defraying the requisite Charges of the Government

(30 October 1683) (New York)

LIST OF STATUTES xxxix

An act for Repealing the former Lawes abt Country Rates and

allowances to the Justices of the Peace (1 November 1683) (New

York)

An Act for the Defraying of the publique & necessary Charge of each

respective Citty, towne and County throughout the Province & for

maintaining the poore, and preventing vagabonds (1 November 1683)

(New York)

A Bill ffor a ffree and Voluntary Psent To The Governr (2 November

1683) (New York)

Bill for raising of pence pr pound of every mans estate for the

defraying ye expenses for the good of the province in England (14

June 1687) (New York)

The Bill for Raiseing a penny in ye pound out of ye Estates of ye

ffreeholdrs & Inhabitants of ye Kings, Queens, Dukes and Dutcheses

Countys of Richmond, Orange, Westchester & Suffolk (20 August

1687) (New York)

Bill to Raise one halfe penny per pound off all persons Estates in the

Cittys and Countys of New York and in ye County of Ulster (2

September 1687) (New York)

An act for raising the sume of two thousand five hundred and fifty-five

pounds six shillings by or before the first day of November next (17

May 1688) (New York)

An act for Raising Three pence in the Pound of all Reall and Personall

visible Estate of all and singular the Inhabitance of this Province, one

halfe thereof to be paid at or before the 21 January Then next Ensuing

and the other halfe at or before the 25th of March next Ensuing & that

Assessors and Collectors for executing of sd Act be chosen by the

freehollder of each Towne within this Province (15 September 1690)

(New York)

An Act for the defraying of the Publique and necessary charge

throughout this Province and maintaining the poor and preventing

Vagabonds (13 May 1691) (New York)

An Act for the Raising and Levying of two Thousand pounds for paying

and defraying the Incidentall charges, according to establishment of

one hundred fusiliers with their officers for one whole Yeare (13 May

1691) (New York)

An Act for raising and paying One hundred and fifty men to be

forthwith raised for the Defence and reinforcement of Albany for

six months (29 September 1691) (New York)

xl LIST OF STATUTES

An Act for granting their Majesties the Rate of one Penny per Pound

upon all the Real and Personal Estates within the Province of New-

York (12 November 1692) (New York)

A Bill Granting unto his Maty the Sume of two thousand pound fifteen

hundred pounds whereof to be allowed to his Excel Richard Earl of

Bellomont and five hundred Pounds to Capt. John Nanfan Leivt

Govr (16 May 1699) (New York)

An Act for raising a Fund for the Defence of the Fronteers & other Uses

(21 October 1706) (New York)

An Act for Levying Six Thousand Pounds (1709) (New York)

An Act for levying the Sum of Ten Thousand Pounds (1711) (New

York)

An Act for Discharging a Debt to the late Agents for this Colony at the

Court of Great Britain, For Finishing and Compleating the Buildings

in his Majestys Fort George; for borrowing certain Sums for those

purposes, out of the Funds therein mentioned, and for laying a Tax to

make good such parts thereof as stand appropriated to particular uses

(June 1726) (New York)

An Act for raising a Supply of Forty Thousand Pounds by a Tax on

Estates real and personal, for carrying on an Expedition against the

French in Canada . . . (June 1746) (New York)An Act for Raising a Supply of Forty five thousand Pounds by a Tax on

Estates Real and Personal for putting this Colony into a proper

Posture of Defence for furthering his Majesties designs against his

Enemys in North America and other the purposes therein

Mentioned; for Emitting Bills of Credit for the like Sum and for

Sinking and Cancelling the Said Bills in Short Periods (19 February

1755) (New York)

An Act for Raising a Supply of One hundred thousand Pounds for

levying Paying and Cloathing Two thousand six hundred and Eighty

effective men officers Included for forming with the Forces of the

Neighbouring Colonies, an Army of Twenty thousand men To invade

in Conjunction with a Body of his Majestys Regular Troops the

French Possessions in Canada; For Emitting Bills of Credit for the like

Sum; and for Sinking and Cancelling the said Bills in Short Periods (7

March 1759) (New York)

An Act for Emitting Bill of Credit to the amount of One Hundred and

Fifty thousand pounds to enable his Majesties General to Pay the

Debts Contracted and to Carry on His Majesties Service in North

LIST OF STATUTES xli

America and for Sinking the same within twelve months (3 July 1759)

(New York)

An Act for raising and collecting the Arrears of Taxes due to this Colony,

from the City and County of New-York (16 February 1771)

(New York)

An Act for emitting the Sum of One Hundred And Twenty Thousand

Pounds, in Bills of Credit, to be put out on Loan, and to appropriate

the Interest arising thereon, to the Payment of the Debts of this

Colony, and to such public Exigencies as the Circumstances of this

Colony may, from Time to Time, render necessary (16 February

1771) (New York)

An Act for raising Monies to be applied towards the public Exigencies

of this State (28 March 1778) (New York)

An Act for the Assessment and Collection of Taxes (1 April 1799)

(New York)

An Act To raise a Sum of Money for the use of this State by Tax, and for

the further Support of Government (3 April 1799) (New York)

An Act For the Assessment and collection of Taxes (5 April 1813)

(New York)

An Act to improve the funds and to provide for the redemption of the

funded debt of this state (21 April 1818) (New York)

North Carolina

An Act Concerning the Charge of the Governor and Councell (1669)

(North Carolina)

An Act for Establishing the Church and Appointing Select Vestrys

(1711) (North Carolina)

An Act for raising the sum of two thousand Pounds annually till the

Publick Debts are answered and paid, and for the better encouraging

the Currency of the Public Bills of Credit (1715) (North Carolina)

An Act, for granting to His Majesty, the Sum of Fourteen Thousand

One Hundred and Fifty Pounds Three Shillings and Two Pence,

for the Service of the Public of this Province, and for laying a Tax on

the Inhabitants of the same for the Payment thereof; and for

Stamping the Sum of Ten Thousand Pound, Bills of Credit,

for the more immediate Discharge of Part thereof (1734) (North

Carolina)

An Act for granting unto his Majesty the Sum of Twenty One Thousand

Three Hundred and Fifty Pounds, Proclamation Money, and for

xlii LIST OF STATUTES

stamping and emitting the said Sum of Twenty One Thousand Three

Hundred and Fifty Pounds, Public Bills of Credit of this Province, at

the Rate of Proclamation Money; to be applied towards building

Fortifications in this Province, Payment of the Public Debts,

exchanging the present Bills of Credit, and for making proper

Provision for defraying the Contingent Charges of the Government;

and for repealing the several Laws hereinafter mentioned (1748)

(North Carolina)

An Act for granting to his Majesty the Sum of Forty Thousand Pounds,

in Public Bills of Credit, at the Rate of Proclamation Money, to be

applied towards defraying the Expense of raising and subsisting the

Forces for his Majestys Service in this Province, to be sent to the

assistance of his Majestys Colony of Virginia and for other purposes

therein mentioned (1754) (North Carolina)

An Act for granting a further Aid to his Majesty, to repel the French, and

Indians in their Alliance, from their Encroachments on his Majestys

Territories in America, and other Purposes (1755) (North Carolina)

An Act for levying a Tax by General Assessment, and other Purposes

(1777, Chap. 2) (North Carolina)

An act for ascertaining what property in this state shall be deemed

taxable property, the method of assessing the same, and collecting

public taxes (April 1782) (North Carolina)

An act for raising a revenue for the support of the government (April

1782) (North Carolina)

An Act providing Means for the Payment of the Domestic Debt,

for appropriating certain Monies therein mentioned; and to

amend an Act passed the last Session of the General Assembly,

entitled An Act for levying a Tax for Support of Government,

and for the Redemption of the old Paper Currency, Continental

Money, Specie and other Certificates (November 1789) (North

Carolina)

An Act to raise a revenue for the payment of the civil list and contingent

charges of government for the year one thousand seven hundred and

ninety four (1794) (North Carolina)

An Act to raise a Revenue for the payment of the Civil List and

contingent Charges of the Government, for the year one thousand

eight hundred and two (November 1801) (North Carolina)

An Act to provide a Revenue for the payment of the civil list and

contingent charges of Government for the year one thousand eight

hundred and nineteen (1818) (North Carolina)

LIST OF STATUTES xliii

Pennsylvania

Act of Union (1682) (Pennsylvania)

Law About County Levies (1684) (Pennsylvania)

An Act for granting to King William and Queen Mary the Rate of One

Penny per Pound upon the clear Value of all the Real and Personal

Estates, and Six Shillings per Head upon such as are not otherwise

rated by this Act. To be imployed by the Governor of this Province of

Pennsilvania and Territories thereof, for the Time being, towards the

Support of this Government (June 1693) (Pennsylvania)

An act for Raising the Rate of one penny per pound & six Shillings per

head, upon such as are not otherwise rated thereby, To be Imployed

by the government for the time being as is herein after limited and

appointed (October 1696) (Pennsylvania)

The Law for Raising County Levies (October 1696) (Pennsylvania)

The Law for Raising the rate of one penny per pound and six shillings

per head & c. for the support of the government and the payment of

the Debt & Defraying the necessarie charges thereof (May 1699)

(Pennsylvania)

An Act For the Raising of one Penny per Pound, and Six Shilling per

head, for support of Government (October 1700) (Pennsylvania)

An Act For Granting and Raising to the Proprietary and Governour the

sum of Two Thousand Pounds (October 1700) (Pennsylvania)

An Act for Raising County Levys (1700) (Pennsylvania)

An Act for Raising a Supply of One Penny in the Pound, and Four

Shillings a Head, and for Reviving other Acts therein mentioned

(October 1714) (Pennsylvania)

An Act for raising a Supply of One Penny per Pound and Four Shillings

a Head (August 1717) (Pennsylvania)

An Act for emitting and making current Fifteen Thousand Pounds in

Bills of Credit (October 1722) (Pennsylvania)

An Act for the Emitting and Making current Thirty Thousand Pounds

in Bills of Credit (October 1723) (Pennsylvania)

An Act for raising of County Rates and Levies (October 1724)

(Pennsylvania)

An Act for granting the Sum of Sixty Thousand Pounds thereof in Bills

of Credit, and to provide a Fund for sinking the same (October 1755)

(Pennsylvania)

A Supplement to the Act, intituled An Act for granting the Sum

of Sixty Thousand Pounds thereof in Bills of Credit, and to provide

xliv LIST OF STATUTES

a Fund for sinking the same, and for granting to His Majesty the

additional Sum of One Hundred Thousand Pounds (23 March 1757)

(Pennsylvania)

An Act for granting the Sum of One Hundred Thousand Pounds to his

Majestys Use, and for striking the same in Bills of Credit; and for

continuing the several Acts of Assembly of this Province herein after

mentioned for sinking the Bills of Credit so to be struck, at the Times,

and in the Manner hereinafter directed and appointed (18 August

1758) (Pennsylvania)

An Act for granting to His Majesty the Sum of Fifty-five Thousand

Pounds, and for striking the same in Bills of Credit, in the Manner

herein after directed, and for providing a Fund for sinking the said

Bills of Credit, by a Tax on all Estates real and personal, and Taxables

within this Province (May 1764) (Pennsylvania)

An Act for emitting the Sum of Two Hundred Thousand Pounds in Bills

of Credit, for the Defense of this State, and providing a Fund for

sinking the same by a Tax on all Estates real and personal, and on all

Taxables within the same (20 March 1777) (Pennsylvania)

An Act for furnishing the quota of this state towards paying the annual

interest of the debts of the United States; and for funding and paying

the interest of the public debts of this state (16 March 1785)

(Pennsylvania)

An Act to raise and collect county rates and levies (11 April 1799)

(Pennsylvania)

Rhode Island

An Act ascertaining what Estate is Rateable, and for proportioning the

same in Value (18 September 1744) (Rhode Island)

An Act directing how the Value of the Rateable Estates in this Colony

shall be known, and each Towns Proportion thereof (June 1747)

(Rhode Island)

An Act for emitting more bills upon the credit of this colony, for and

towards the carrying on the part by this government undertaken in

the present expedition, for removing encroachments made by the

French (12 June 1755) (Rhode Island)

An Act for taking a true Account of the Value of all Rateable Estates, and

the Value of all Rateable Polls, within this Colony (1 February 1757)

(Rhode Island)

LIST OF STATUTES xlv

An Act for proportioning a rate of 100,000, old tenor, upon the several

towns in this colony; and for ordering the same to be assessed, levied

and collected, before or upon the last day of October next (17 June

1757) (Rhode Island)

An Act for printing 10,000, lawful money, to pay off the troops, and get

them to Albany; and the sum of 1000, of the like money, to carry on

the building of the court house in Providence (May 1760) (Rhode

Island)

An Act for taking a just Estimate of the Rateable Estates in this Colony,

in order that the Rates and Taxes may be equally assessed upon the

Inhabitants (June 1767) (Rhode Island)

An Act assessing and apportioning a Rate or Tax of Sixteen Thousand

Pounds Lawful Money upon the Inhabitants of this State (26 March

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