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Volume 662, Page 59   View pdf image (33K)
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CHAPTER VII

REVENUE OFFICERS: PROVINCIAL

WE MAY DISTINGUISH three kinds of revenue in Maryland: pro-
vincial, proprietary, and royal. The first consisted, of tobaccos
and moneys raised for defraying the public charge, or for special
expenses, and disbursed under direction of the Assembly, or of
the Governor and Council, as the law might direct It included
also the county and parish levies.

The second kind comprised Lord Baltimore's private income,
arising from gifts by the crown and by the Assembly, together
with those revenues granted him by law " for the support of
government. " During the royal period Baltimore retained only
his private income. The crown took all revenues earlier estab-
lished for support of government, together with two new duties
now enacted (1692 and 1694) as a further provision for the
Governor. On His Lordship's restoration these again became
proprietary incomes for the uses by law provided.

The third kind of revenue, that of the crown, embraced, during
the royal period, the moneys just mentioned and, from 1673,
those customs duties enacted by Parliament. In this and two fol-
lowing chapters we shall examine the official establishment de-
voted to each kind of revenue. Our present chapter treats of the
provincial system.

It was a habit of the Maryland Assembly, which had a sole
right to levy taxes and duties, to raise funds by poll taxes in
tobacco and by import, export, and tonnage duties payable in
money. 1 Poll taxes were collected by the sheriffs and duties by
the Naval Officers. Both were paid to the Public Treasurers, one

1 On infrequent occasions funds were raised within the province by other
means. The Puritan Assembly of 1654 included a land tax in the public levy;
an act of May, 1695 (chap. 8), which expired four years later, taxed officers'
incomes; and the supply acts of 1754 and 1756 imposed certain property taxes.
Moreover, the ordinary license fines were given to the county courts for local
expenses from October, 1704, until His Lordship's restoration in 1715; were
appropriated under the supply acts of 1740, 1746, and 1754; and, in June, 1768
(chap. 27), together with license fines on hawkers, peddlers, and petty chapmen,
were set aside toward defraying the public charge.

59

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