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Rabushka, Alvin
Taxation in Colonial America, 12/2010Book Chapter
By 1688 the basic structure of New England taxation was largely in place. The principal sources of provincial revenue were the poll and property taxes, collected in fractions or multiples of the country rate, with small fractions assessed for counties, towns, and churches. These were augmented with retail excises and duty on alcoholic beverages, merchandise, and provisions, tonnage, and labor contributions. Normal peacetime taxes ranged between one and two rates, resulting in very low tax burdens. Payment was typically in commodities fixed at legislated rates, with discounts up to a third or more for coin. An important development occurred in
