Connecticut Taxation, 1750-1775

Connecticut Taxation, 1750-1775

Connecticut Taxation, 1750-1775

Connecticut Taxation, 1750-1775

Excerpt

The Connecticut towns, in the eighteenth century, were rated by the general assembly for purposes of taxation upon the basis of lists prepared by the local listers. These rolls included the polls of individuals and taxable property. The law made each person who was liable to taxation responsible for returning to the lister of his town a statement in writing of all estate under a fourfold assessment penalty in case of neglect to make a return or to include in the return property that was liable to taxation.1 The law of the year 1686, "An act for Continuing and Establishing of several Rate Duties and Imports,"2 made all males over the age of sixteen years liable to the payment of a poll tax which was fixed at one shilling and eight-pence; it also provided that "all real and personal estate, of houses, lands, mills, ships, merchantable goods, cattle and all other known estate," was taxable with a scale of rates for each type of farm animal that placed a maximum of five pounds valuation for a mature ox or a horse; three pounds for a cow, twenty shillings for a mature pig, ten for a sheep and eight for a goat.3 This act was subsequently clarified and modified. In 1703 it was provided that "All personal estate not particularly mentioned in the laws is exempted";4 that same year students at the collegiate school were freed from the payment of rates as were already those who were settled ministers;5 in 1712 house lots of three acres were given an assessed valuation of "three pounds a lot and proportionally for less"; plough and meadow lands were also, by this act, classified for assessment with those of Hartford County valued at fifteen shillings per acre and plough lands in other counties, at ten shillings; while meadow land in the coast counties was valued at seven shillings and sixpence and the same in other parts of the colony as low as four shillings, if it were boggy.6 In 1714 the old rule was changed which gave to the lister three fourths of the fourfold penalty for discovering taxable property upon which no return had been made, by providing that one half of all sums so arising should be paid to him; it also stated that if plough land were fenced it was liable to rating based upon a valuation of ten shillings an acre.7 The following year the distinction between plough and meadow land was made clearer in the provision that, for the future, land should be assessed as plough land only for the year in which the crop was harvested; the next . . .

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.