making income in ways other than farming, assessed by the same people who assessed property. These taxes taken together can be considered a sort of income tax. The records of no colony covered by Rabushka (the colonies that became part of the United States) separated the property and faculty components, and most records indicate amounts levied rather than collected, so much is unknown about the effectiveness of these taxes, up to and including whether the faculty part was actually collected at all. Plymouth Colony from 1643 and Massachusetts Bay Colony from 1646, and after they merged, the Province of Massachusetts Bay until the Revolution; New Haven Colony from 1649 and Connecticut Colony from 1650, past the 1662 merger with New Haven, until the Revolution; the Colony of Rhode Island and Providence Plantations, arguably from 1673 to 1744 or later; the Province of West Jersey, a single 1684 law; the "South-west part" of the Province of Carolina, later the Province of South Carolina, from 1701 until the Revolution; the Province of New Hampshire, arguably from 1719 to 1772 or later; and the Delaware Colony in the Province of Pennsylvania, from 1752 to the Revolution. Rabushka makes it clear that Massachusetts and Connecticut actually levied these taxes regularly, while for the other colonies such levies happened much less often; South Carolina levied no direct taxes from 1704 through 1713, for example. Becker, however, sees faculty taxes as routine parts of several colonies' finances, including Pennsylvania. During and after the American Revolution, although property taxes were evolving toward the modern resale-value model, several states continued to collect faculty taxes. Massachusetts until 1916 (when it was replaced by a quasi-modern classified individual income tax); Connecticut until 1819; South Carolina, where the tax edged closer to a modern income tax, until 1868; Delaware until 1796; Maryland from 1777 to 1780; Virginia from 1777 to 1782; New York, one 1778 levy; the Vermont Republic, then Vermont as a state, from 1778 to 1850; and Pennsylvania from 1782 to 1840 (when it was replaced by an individual income tax; Becker, as noted above, would date this tax earlier). Between the enactment of the Constitution and 1840, no new general taxes on income appeared. In 1796, Delaware abolished its faculty tax, and in 1819 Connecticut followed suit. On the other hand, in 1835, Pennsylvania instituted a tax on bank dividends, paid by withholding, which by about 1900 produced