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TAXATION AND REVENUE SYSTEMS—RHODE ISLAND. 
Trust companies incorporated in Rhode Island pay a similar 
tax on deposits in “ participating ” accounts. 
Insurance companies of the state, except mutual insurance 
companies, pay 2 per cent of the gross premiums and assess 
ments received during the year on property insured in the 
state or on property in other states where such premiums are 
not taxed, and domestic mutual insurance companies pay a tax 
of 1 per cent on gross premiums received and assessments col 
lected during the year. 
Foreign insurance companies’ agents, other than mutual, and 
those of foreign surety companies are required to pay a tax of 
2 per cent on the amount of premiums and assessments received 
in the state, and foreign mutual insurance companies and 
agents pay a tax of 1 per cent on gross premiums received and 
assessments collected during the year. 
Fire insurance companies are allowed to deduct from pre 
miums and assessments received so much thereof as may have 
been returned to policyholders during the year upon cancella 
tions provided the standard form of fire policy shall have 
been used. 
Foreign building and loan associations pay one-fourth of 1 
per cent on capital actually paid in during the preceding 
calendar year from residents, with certain deductions for 
loans, etc. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The state receives one-fourth of the liquor licenses 
collected by the towns and cities; one-half of the pro 
ceeds of town and city licenses op shows, exhibitions, 
bowling alleys, billiard tables and shooting galleries; 
and seven-eighths of the duties on auction sales, which 
are one-tenth of 1 per cent of the property sold. 
Hawkers and peddlers: Annual—jewelry, state, $200, Provi 
dence County, $100, other counties, $50; other merchandise, 
state, $60, Providence County, $30, other counties, $15; certain 
patented articles, state, $50, with no county license. Hawkers 
and peddlers of “ other merchandise ” may take out quarterly 
licenses for state and Providence County. Itinerant vendors, 
after making a special deposit of $1,000 with general treasurer, 
pay a quarterly state license of $200 and a further local license 
of $100 in each town or city with a population of less than 
15,000, and $350 in those wfith a population of over 15,000. 
The special deposit is returned 60 days after the expiration 
and return or surrender of the license, provided there are no 
unsatisfied claims against license at such time. 
Automobile and motorcycle operators, per annum, $1. 
Hunting licenses—residents of state, and nonresidents of 
state who are United States citizens and own real estate in 
state assessed at not less than $500, or who belong to Rhode 
Island shooting or fishing clubs incorporated prior to January 
1, 1909, which own real estate in the state assessed at not less 
than $1,000, $1; other United States citizens, nonresidents of 
the state, $10; unnaturalized foreign-born nonresidents of the 
state, $15. These license fees are paid by the city and town 
clerks to the state treasurer and thence appropriated to the 
use of the commissioners of birds for the preservation and 
propagation of birds and game. 
Incorporation fees, certificates, general, $1; special tax, $100; 
corporations other than for business, $5; also one-tenth of 1 
per cent on capital stock above $100,000; increase capital stock, 
one-tenth of 1 per cent; civil commission, $2; examination of 
foreign building and loan associations by insurance commis 
sioner, $50 to $100, according to value of net assets; practice 
of medicine, examination, $10; certificate, $2; pharmacists, ex 
amination, $10; dentists, examination, $20; certificate, $2, 
peddler’s license, $1 ; foreign insurance and surety companies— 
filing copy of charter, $30; filing annual statement, $20; agent’s 
certificate, annual, $2. Analysis fee to be paid by all manufac 
turers, agents, or sellers of any brand of commercial fertilizei 
used in the state, $8 for each ingredient said to be contained 
in any brand of such fertilizer; insurance brokers, certificate, 
$10; to catch and take lobsters from state waters, $5. 
For certificate of registration of automobiles, $5 to $25, 
according to horsepower; of motorcycles, $1; of automobile 
trucks, $2; certificates issued to motor vehicle manufacturers 
or dealers, $50. 
Optometrists, examination, $10; certificate, $10; annual 
renewal. $2; certificate of exemption from registration, $5. 
Veterinary, examination, $10; certificate, $5; annual 
renewal, $1. 
Public accountant, examination and certificate, $25. 
Embalmers, examination, $5; certificate, $5; renewal, $3. 
Amounts received from the above go to pay the expenses of 
the respective boards, any balance being covered into the state 
treasury; in no event may the expenses of the boards conduct 
ing these examinations, etc., be a charge against the state. 
F. THE INCOME TAX. 
There is no income tax in Rhode Island. 
County Revenues. 
The counties are merely judicial districts and have 
no independent treasury or revenues. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the assessment and equal 
ization thereof are in general the same as have already 
been described under State revenues. 
2. Rate— 
Those electors of any town who pay a tax on at least 
$134 worth of property may, by vote, levy a tax for the 
purposes authorized by law on the ratable property of 
the town, either of a certain sum or at a certain per 
centage on the valuation, and may order the time when 
the tax is to be assessed and when paid. 
No town shall assess its ratable property in any one 
year in excess of ljjr P er cent of its ratable value except 
for the purpose of paying the indebtedness of such 
town or the interest thereon, or for appropriations to 
any of the sinking funds, or for extraordinary repairs 
for damages caused by the elements; but assessments 
for specific benefits conferred by the opening or im 
proving of any public highway, or any public sewer, 
shall not be taken to be within this limitation. 
Whenever a town for the maintenance and repair of its 
highways and bridges, makes an annual tax levy at st rate of 
20 cents or more, and the town electors direct that the money 
be expended under the care and direction of the state board 
of public roads, a sum of money equal in amount to one-fifth 
of the money appropriated by the town is appropriated out of 
any money in the state treasury not otherwise appropriated—- 
to be used by the said state board for the repair, care, and 
maintenance of public highways, causeways, and bridges in the 
said town.