Sources of Revenue. 21 



D. Sources of Revenue. 



1. Taxation, Forfeitures, etc. 



The most important source of revenue during the first period of 

 Connecticut's history as a state, as well as throughout her colonial 

 period, was the State Tax. This tax was a direct tax upon 

 State polls, land, various specified forms of property, and on trades 

 and professions. During this entire period, an average of 

 more than fifty-five per cent of the entire revenue, exclusive of the 

 school fund, which will be treated separately, was yielded by this 

 tax. The colonial methods of laying, assessing and collecting this 

 direct tax were continued. Every town in the state elected annually 

 a convenient number of men called "Hsters" whose duty was to 

 make a hst of polls and rateable estates in the town. They were 

 required to give pubhc notice in July, annually, on the public sign 

 post and in some public place in every "society" in the town, calling 

 upon the inhabitants to make a true list of all of their polls and rate- 

 able estate belonging to them on August 20, and to place said Usts 

 in the hands of the listers before September 10. The listers were 

 also instructed to add four-fold for all the rateable estate which the 

 owners failed to list. One-half of the amount arising from the four- 

 fold additions was to be given to the hsters for their diligence and 

 the remaining half was to be added to the rest of the taxes collected.^ 

 At first, after making out the lists for their respective towns, the 

 hsters were obliged to send them to the general assembly, but by an 

 act of the legislature in the May session of 1796, they were directed 

 to send the lists, on or before the first Tuesday after the opening of 

 the general assembly in October, to the comptroller. These hsts 

 were then to be examined critically by the comptroUer and the treas- 

 urer, and the comptroller was ordered to report to the general as- 

 sembly any errors or omissions which they found. These were to 

 be discovered by a comparison of the Usts with former lists and by 

 noting the relative magnitude of the towns or by any other feasible 

 method. From the lists received, the comptroHer was directed to 

 make the county lists and the grand hst of the state.^ 



The method of assessment can be shown best by giving the form 

 of the list which the listers had to fill out and send to the comp- 

 -p , ,. troller. A second column is added to show changes in 

 List' the rates that appear in the revision of 1808. 



1 Conn. Laws, Revision of 1795, pp. 274, 275. 



2 Conn. Laws, May 1796, p. 441. 



3 Conn. Laws, 1796, p. 281. 



