117. Schedules March, 1769, p. 2.

118. Schedules June, 1782, p. 27.

119. They first appear enumerated among the regular town officers in the Digest published in 1767. As a matter of fact they seem to have come into existence some years earlier.

120. Schedules p. 79.

121. Real Estate in Rhode Island enjoyed peculiar privileges and does not seem to have been included in property, liable to action by distraint, unless by special enactment. The first law in regard to lands owned by non-inhabitants, was passed in February, 1747. (Acts & Laws 1745-1752, p. 47). It merely recites the difficulty of collecting taxes on such lands, used only to grow grass, hay, or corn, which was carried away once a year and authorized distraint on the goods and chattels of the owner or occupant, corn, hay, or grass, within the same county where the lands lay. In September, 1757, (Schedules p. 62) it was provided that unimproved lands owned by non-residents might be sold for non-payment of taxes. In 1767, the same provision was applied to unimproved lands owned by non-residents, when not inhabited, and in October, 1782, (Schedules p. 16) it was extended to all lands owned by non-residents. An act of May, 1777, authorized the collector to sell the wood and stone on any unimproved land, the owner whereof resided in another town and neglected to pay the tax assessed. (Schedules p. 44) After the evacuation of Rhode Island by the British there were many persons in the island towns possessed of considerable real estate but very little personal property. In case the latter was not sufficient to pay the tax on the real estate, the collectors were authorized to sell so much of the real estate as might be necessary to pay the tax. (Schedules May, 1781, Sec. Sess. p. 61.)

122. Schedules June, 1756, p. 40.

123. Schedules August, 1763, p. 65. Any town neglecting to pay was to suffer a fine of double the amount of the tax. Ib. p. 65.

124. July, 1781, p. 6.

125. See tax law in Digest of 1767.

126. Schedules October, 1769, p. 69.

127. Schedules November, 1782, p. 26.

128. Collectors who made distraint were ordered to settle accounts with the town treasurers once a month (Dec. 1781). Debts due from Great Britain which do not seem to have been taxed during the war were declared subject to taxation (June, 1784). One of the dangers of an unsound financial system is shown in the order forbidding collectors to pay to the general treasurers taxes, collected by them, in orders on the state treasury, purchased by the collectors for a sum below their face value. (May, 1785). To avoid careless methods of accounting collectors were ordered, if required, to lay before the town treasurer once in fourteen days a clear statement of the taxes committed to them to collect, showing that taxes had already been paid. (June, 1788)

129. $4,224,178 in our present money.

130. I have been able to find no returns under this act, nor any further mention of the act itself. It does not appear in the volumes of Acts and Laws published in 1730, and subsequently.