Costs.

As today, there were various costs that prompted colonial authorities to levy taxes on inhabitants. Local and provincial costs such as officials' salaries, schools (especially in New England), church expenses (New England and New York town taxes), benevolence efforts, road construction and maintenance, and the militia were paid through taxes. Unlike today, there were no in-come or sales taxes. In addition to trade duties indirect revenue was acquired largely through internal excise taxes. These allowed for lower individual taxation. The principle of individual (direct) taxation, in whatever form, was generally based on the concept of production. Both direct and indirect taxes were levied on the local and provincial levels. It should be remembered that taxation varied from region to region. The following, therefore, is an overall generalization.

Land Taxes.

Both on the local and provincial level a primary measurement of taxation was land. Since...