Revolutionary War Tax Law & Records

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Revolutionary War Tax Law & Records Reports of the Subcommittee on Revolutionary Taxes, National Society SAR Genealogy Committee John D. Sinks, Harold Ford, and Tilghman McCabe, Jr. 22 December 2013 The National Society SAR Genealogy Committee established the Subcommittee on Revolutionary Taxes to “examine evidence and determine whether or not particular tax laws and lists provide a basis for Patriotic Service and make that information available to the SAR staff and members.” The reports of the Subcommittee on Revolutionary Taxes posted by the Genealogy Committee were prepared with these goals in mind. Under Genealogy Committee policy 2012-06: A. Payment of a tax to a state or a local jurisdiction during the Revolution shall be deemed Patriotic Service by virtue of providing material aid if: 1. a. the title and/or authorizing language of the tax addresses a request of the Continental Congress, whether or not the request was explicitly attributed to the Congress, or b. the title and/or authorizing language for the tax gives as the purpose the support of the War and/or achieving independence; and, 2. the taxpayer was not charged a penalty rate or fee imposed for breaking the law and/or the taxpayer was not on record for having broken a law entailing a penalty such as a higher rate, penalty fee, fine, or seizure of property. As a general strategy, the Subcommittee examines the statutes of a state before it has examined the tax records of that state. Even without a report on particular tax records for a state, a report of the tax laws is of value because an applicant can often determine what law mandated a particular tax record and can simply cite the report on statutes for the state if the law qualified. The reports are subject to revision. With respect to reports on statutes, there are two reasons. First, the Subcommittee may have overlooked some Revolutionary taxes when reviewing the laws of particular states. Taxes were sometimes authorized in statutes that bore titles giving no hint that a tax was entailed. For example, Virginia passed a law in 1780 entitled “An act for recruiting this state’s quota of troops to serve in the continental army.” Buried in this law is authorization of a tax to raise bounty money for continental volunteers. Second, reports on statutes are developed in two major phases, the first of which may be completed long before the second phase is started. In the first phase the focus is on whether or not a particu- lar tax law is to support the War or address a request of the Continental Congress. The second phase occurs when the Subcommittee starts examining the particular tax records for a state. Additions to the reports on statutes are often made when the Subcommittee determines that particular provisions of a law are useful in determining that extant tax records were mandated by that law. With respect to reports on tax records, reports are likely to reflect state records held at state archives and not county records. For example, the report on Pennsylvania tax lists covers those in the Pennsylvania State Archives Record Series 4.61 and not those that may be found among county records. Anyone finding that a Revolutionary tax law or record has been omitted from a report should notify the Subcommittee at [email protected]. Delaware Tax Laws in Force During the American Revolution Subcommittee of Revolutionary Taxes, Genealogy Committee, National Society Sons of the American Revolution John D. Sinks, Harold Ford, and Tilghman McCabe, Jr. January 14, 2016 Statutes Which Provide a Basis for Patriotic Service Date of Period in Act Title Act Effect Nature of Act Ch 8 • pp. 608 - 618 An Act for printing and emitting 22 Feb 1777 1777 - 1881 “…to the end that the said sum of Ten Thousand Pounds in bills of credit hereby given for the defence and fifteen Thousand Pounds of bills of used of this state may be sunk and destroyed within the term of five years…” each county is required to credit of this state, to be let out on loan levy an additional tax to raise £666.13.4 to be collected at the same time and in the same manner as other and for striking the further sum of ten taxes [617-619]. After the first year the courts were required to lay an additional tax for this purpose at thousand pound in such bills for the the time they normally met for laying the county tax.[617] The collectors are to pay the Trustee of the use of this state, and for providing a Loan Office of his county in bills of credit current by this act, which are to be burned. The tax was to be in fund for sinking the same. effect for five years. Ch 22 • pp. 627 - 633 An Act for raising one hundred and 18 May 1778 1778 “…the honorable Continental Congress since the commencement of the present war with Great Britain, twenty thousand dollars, in the Dela- have emitted large sums of bills of credit for the defence of America….” “…a requisition is made on ware State, for the service of the year this state to raise Sixty Thousand Dollars by way of tax in the present year for its computed quota of Five One Thousand Seven Hundred and Millions of Dollars, part of the sums emitted as aforesaid, in order for the sinking of the same.” Also, for Seventy-eight, by a general tax. furnishing Delaware’s quota of troops the General Assembly has added to the bounty, voted a premium for officers, and borrowed $40,000 [627]. Delaware will raise $120,000 by tax, divided evenly among the three counties. A special court will be held by 10 June in each county to determine the rate needed [628]. “Collectors …shall receive from persons rated in his assessment list for the last year the sum per pound which they shall ascertain necessary to raise the Forty Thousand Dollars….”[628-629] Collectors shall provide a just and true account on or before 24 November [630]. Some estates of minors have not been assessed in Kent County and that is to be corrected [629]. Ch 38 • pp. 647 - 655 An act for raising One Hundred and 2 Feb 1779 1779 It has been necessary for Congress to emit large sums of bills of credit for carrying out the war with Great Ninety-eight Thousand Dollars in the Britain and Delaware’s share for the current year is $150,000. It is necessary to cloth the officers and Delaware State, for the service of the troops of the state and other needs may arise, requiring a further sum of $48,000 [647]. $198,000 will be year One Thousand Seven Hundred raised by a tax within 1779, evenly divided among the three counties. A special court session will be held and Seventy-nine, by a general Tax. in each county on or before the 3rd Tuesday [16th] of February to determine the rate needed to raise the money based on the last assessment[648]. Some estates of minors have not been assessed in Kent County and that is to be corrected [649]. Collector will pay half the tax to the Treasurer on or before 20 May and the other half on or before 30 Nov. [650] Ch 46 • pp. 670 - 677 An act for raising an additional sum of 6 Jun 1779 1779 - 1780 Congress had requested more money, the share for Delaware being $450,000, and “…it is necessary for the Four Hundred and Ninety-five Thou- recruiting and cloathing of the troops of this state, and to make just and adequate provision for the officers, sand Dollars in the Delaware State, for and for defraying other expenses that have arisen…” at a cost of $45,000 [670]. $180,000 from New the service of the year One Thousand Castle, $165,000 from Kent, and $150,000 from Sussex will be raised and paid into the State Treasury Seven Hundred and Seventy-nine, by before 25 March 1780 [671]. The present assessment is not equal and just. The assessors shall meet, general tax assess in their respective hundreds, and rate equally and justly. Assessors shall make their returns at the August Court of Quarter sessions [672]. Collectors shall pay the treasurer on or before 24 December and 24 March next.[674] Soldiers are exempted. Page 1 Statutes Which Provide a Basis for Patriotic Service continued Date of Period in Act Title Act Effect Nature of Act Ch 53 • pp. 682 - 690 An act for raising One Million Three 25 Dec 1779 1780 Congress in a resolution dated 4 Oct. 1779 has given Delaware a quota of $170,000 per month, amounting Hundred and Sixty Thousand Dollard, to $1,360,000 [682]. New Castle is to pay $518,095, Kent $453,333, and Sussex $388,572 [682-683]. in the Delaware State, between the This money is needed “…to carry on the just and necessary war….” and is to be raised from 1 February first day of February and the first day through 1 October.[682] The assessors are to meet at on 7 February to set fair and just assessments. of October, in the year One Thousand Courts are to order the rate of assessment to be added to the list of rates of the other taxables in the hun- Seven Hundred and Eighty; and for dreds.[684] Clerks of Peace to make out duplicate assessments.[684]Collectors shall pay at least one third other purposes therein mentioned. of the tax into the Treasury on or before 1 May, and on 10 September shall render a just and true account and pay the residue.
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