The book "History of Taxation in Rhode Island to 1790" by Gardner Henry B. is an important source for the study of the financial system and tax policy in the early years of the existence of the American state. In his work, the author examines the historical context and evolution of the taxation system in Rhode Island until 1790, revealing the influence of political, economic and socio-cultural factors on the formation of this system. The book reveals important events and reforms in the field of taxation, and also helps to better understand the role of taxes in the formation of the socio-economic life of the colony during its formation. The work of Henry B. Gardner is a valuable resource for both historians and economists interested in the development of the US financial system.