26 The Financial History of Connecticut. 



The survival of colonial policies in this period is seen again in the 

 matter of exemptions from taxation. Among the early settlers 

 magistrates, ministers, and teachers were honored 

 and privileged persons. For example, in the code of 

 1650, magistrates and elders of churches were exempted from taxa- 

 tion and in the revision of 1672 the assistants,^ commissioners, minis- 

 ters and schoolmasters were made exempt. Persons disabled by 

 sickness or other infirmity were added to the exemption list in the 

 revision of 1702. ^ In October, 1737, the governor, deputy-governor, 

 the rectors and tutors of Yale College and students, until the time 

 for taking their second degree, were also made exempt. In October, 

 1794, the law exempting the governor, deputy or lieutenant-governor, 

 and assistants was repealed^ and the revision of 1795, which is the 

 first revision made after Connecticut entered the Union, contained 

 the following provision in regard to exemption from taxation: "All 

 ministers of the Gospel that now are or hereafter shall be settled in 

 this state during their continuance in the ministry, shall have all 

 their estates lying in the same society or town wherein they dwell, 

 and all polls belonging to their several families, exempted from being 

 put into the List. And also the Estate of the President of Yale College, 

 for the time being, shall be under the same regulations as ministers 

 of the Gospel. As also in like manner shall all lands and buildings 

 in this state, sequestered to and improved for schools or other public 

 or pious uses."* In this revision authority was also given to abate 

 from the town list the polls of persons disabled by sickness, lameness, 

 or other infirmity, but these abatements were not to exceed one-tenth 

 of such polls. ^ In its fall session of 1799 the general assembly passed 

 an act exempting from the poll-tax members of the militia presenting 

 satisfactory evidence of having provided themselves with the outfit 

 required by law and of having performed the prescribed military 

 duties. Sickness or other reasonable cause preventing the perform- 

 ance of the military duties was not to bar them from this exemp- 

 tion.^ The legislature, at its October session in 1804, added to the 

 law providing for the assessment of professions and occupations a 

 proviso which exempted attorneys, physicians and mechanics from 

 such assessment until after they had been two years in their chosen 



1 Cf. p. 9. 



2 Conn. Laws, Revision of 1808, p. 466, footnote. 



8 Revision of 1808, title 102, chap. 1, sec. 8, footnote. 



* Conn. Laws, Revision of 1795, pp. 278, 279. 



5 Idem. 



" Conn. Laws, Oct. 1799, p. 513, sec. 5. 



