Taxation

In the earlier days of the American colonies there was little need of taxation; quit rents satisfied the proprietary or company: Voluntary contributions, forfeitures, fines and payments for land defrayed the greater part of the colonial expenses. By the year 1653, however, we find the colonists complaining of the injustice of chimney and head money, tithes on grain, flax, hemp, tobacco, butter, cheese and exce ive export duties. In 1796 most of the States pa ed laws to regulate taxation, adopting various methods of apportionment and collection, and varying often in the objects taxed. All levied a tax on land except Delaware, and there was a uniform poll tax in nine; other things taxed were horses and cattle and farm stock, stock in trade of merchants, money on hand or at interest, houses, slaves, carriages, billiard tables, proce es of law and official papers. The period between 1796 and the Civil War was the transition period as regards taxation, the modern system of taxation being gradually developed. About 1851 a uniform rate of taxation began to be introduced in some States. The Federal Government has raised little money by direct taxes (see art. Direct Taxes), and has used the income tax only in the Civil War. It has raised its revenue through indirect taxation. (See Excise, Internal Revenue, Tariff. ) “Taxation no Tyranny,’ a famous pamphlet against the cause of the American colonies, written by Dr Samuel Johnson, and published in London in 1775. 284