62 The Financial History of Connecticut. 



land worth fifty dollars per acre — more than a table set of silver 

 plate— more than three building lots located in one of our principal 

 cities worth in all three thousand dollars. Indeed the poor man's 

 cow, when the owner was not possessed of enough land for the animal 

 to stand upon, was taxed for its protection, while the nabob who 

 lived without labor upon the dividends of his insurance, bridge, 

 turnpike, and United States stock, was not required to pay a dollar 

 for his wealth." 1 The other attack is aimed at the poll tax upon 

 minors. "The children of the rich, who were sent to college or 

 educated for either of the learned professions, by law were exempt 

 from the poll tax, while the farmer and mechanic were taxed for 

 no other reason than that they were not rich enough to educate 

 them at Yale College." ^ 



In the light of such criticism the direction taken by the reforms 

 is not difficult to forecast. In the fall session of 1818 the 

 T3 . . assembly modified the provision for the listing of 



polls so that after August 1, 1819, "all persons from 21 

 to 60, except ministers, the president, professors, and tutors of Yale 

 College, constant school-masters, and students until the time for 

 taking their second degree, and persons who are or may be exempted 

 by act of the general assembly" were to be listed at forty dollars.^ 

 Thus the polls were reduced one-third and the tax on minors was 

 abolished. Notice also that the polls of the members of ministers' 

 families are no longer exempted, but simply those of the ministers 

 themselves. In the May session of 1819 the republican (demo- 

 cratic) party prepared and enacted an entirely new system of taxa- 

 tion. The act is not too long to quote and in order that comparison 

 may better be made with the system of taxation which existed up 

 to this time (as given in chapter one) * it is here given together with 

 the changes made by the supplementary act of the next year. 



Dwelling houses, with the bviildings and 

 lots appurtenant thereto, not exceeding 

 two acres in any case, shall be valued at 

 the rate which each separate dweUing 

 house, etc., is worth in money, and with 

 due regard to the situation, use or in- 

 come thereof, whether occupied by the 



^ Judd's Plain Truths addressed to the real friends of the state, pp. 18, 19. 

 ^ Judd's Plain Truths addressed to the real friends of the state, p. 20. 

 3 Public Statute Laws, Oct. 1818, chap. 13. 

 * Cf. pp. 21-24. 



