Slavery and the politics of taxation in the early United States

Studies in American Political Development

Volumn 14, Issue 2, 2000, Pages 156-183

  Einhorn, Robin L ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034557138     PISSN: 0898588X     EISSN: None     Source Type: Journal    
DOI: 10.1017/S0898588X00003394     Document Type: Article

References (330)

1. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
2. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
3. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
4. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
5. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
6. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
7. For modern historiography, the foundational text is Edmund S. Morgan, American Slavery, American Freedom: the Ordeal of Colonial Virginia (New York: Norton, 1975), which answers Dr. Samuel Johnson's famous question: "How is it that we hear the loudest yelps for liberty from the drivers of negroes?" See also Winthrop Jordan, White Over Black: American Attitudes Toward the Negro, 1550-1812 (New York: Norton, 1968). For forceful recent statements, Paul Finkelman, "Jefferson and Slavery: 'Treason Against the Hopes of the World'," in Jeffersonian Legacies, ed. Peter S. Onuf (Charlottesville: University Press of Virginia, 1993), 181-221; Conor Cruise O'Brien, The Long Affair: Thomas Jefferson and the French Revolution, 1785-1800 (Chicago: University of Chicago Press, 1996). For forceful older statements, Robert McColley, Slavery and Jeffersonian Virginia, 2d ed. (1964; Urbana: University of Illinois Press, 1973); Richard R. Beeman, The Old Dominion and the New Nation, 1788-1801 (Lexington: University Press of Kentucky, 1972). Sympathy endures, especially for Jefferson, as in the dismissal of Finkelman's essay as "the prosecution's case" in Herbert E. Sloan, Principle and Interest: Thomas Jefferson and the Problem of Debt (New York: Oxford University Press, 1995), 259 n.74.
8. See, e.g., the cover story, Barbra Murray, et al., "Jefferson's Secret Life," with accompanying articles including Lynn Rosellini, "Cutting the Great Man Down to Size," U.S. News and World Report, Nov. 9, 1998.
9. See, e.g., the cover story, Barbra Murray, et al., "Jefferson's Secret Life," with accompanying articles including Lynn Rosellini, "Cutting the Great Man Down to Size," U.S. News and World Report, Nov. 9, 1998.
10. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
11. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
12. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
13. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
14. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
15. The historiography of slavery has moved back from the previously dominant antebellum era. For earlier works, esp. Peter H. Wood Black Majority: Negroes in Colonial South Carolina from 1670 to the Stono Rebellion (New York: Knopf, 1974); Benjamin Quarles, The Negro in the American Revolution (Chapel Hill: University of North Carolina Press, 1961); Ira Berlin and Ronald Hoffman, eds., Slavery and Freedom in the Age of the American Revolution (Charlottesville: University Press of Virginia, 1983). More recently, Shane White, Somewhat More Independent: the End of Slavery in New York City, 1770-1810 (Athens, GA: University of Georgia Press, 1991); Michael Gomez, Exchanging Our Country Marks: the Transformation of African Identities in the Colonial and Antebellum South (Chapel Hill: University of North Carolina Press, 1998); Philip D. Morgan, Slave Counterpoint: Black Culture in the Eighteenth-Century Chesapeake and Lowcountry (Chapel Hill: University of North Carolina Press, 1998).
16. For a recent argument to this effect, Joanne Pope Melish, Disowning Slavery: Gradual Emancipation and "Race" in New England, 1780-1860 (Ithaca: Cornell University Press, 1998).
17. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
18. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
19. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
20. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
21. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
22. On these issues, in the order cited in the text, see Pauline Maier, American Scripture: Making the Declaration of Independence (New York: Knopf, 1997); Jack N. Rakove, Original Meanings: Politics and Ideas in the Making of the Constitution (New York: Vintage, 1996); Paul Finkelman, "Slavery and the Northwest Ordinance: A Study in Ambiguity, "Journal of the Early Republic 6 (1986): 343-70, and Paul Finkelman, "Evading the Ordinance: the Persistence of Bondage in Indiana and Illinois," Journal of the Early Republic 9 (1989): 21-51; Rachel N. Klein, Unification of a Slave State: The Rise of the Planter Class in the South Carolina Backcountry, 1760-1808 (Chapel Hill: University of North Carolina Press, 1990), and Michael Zuckerman, "The Power of Blackness: Thomas Jefferson and the Revolution in St. Domingue," in Almost Chosen People: Oblique Biographies in the American Grain (Berkeley: University of California Press, 1993).
23. For a recent review of much of this literature, Richard R. John, "Government Institutions as Agents of Change: Rethinking American Political Development in the Early Republic," Studies in American Political Development 11 (1997): 347-80. Richard L. McCormick, "The Party Period and Public Policy: An Exploratory Hypothesis, "Journal of American History 66 (1979): 279-98; Stephen Skowronek, Building a New American State: The Expansion of National Administrative Capacities, 1877-1920 (Cambridge: Cambridge University Press, 1982).
24. For a recent review of much of this literature, Richard R. John, "Government Institutions as Agents of Change: Rethinking American Political Development in the Early Republic," Studies in American Political Development 11 (1997): 347-80. Richard L. McCormick, "The Party Period and Public Policy: An Exploratory Hypothesis, "Journal of American History 66 (1979): 279-98; Stephen Skowronek, Building a New American State: The Expansion of National Administrative Capacities, 1877-1920 (Cambridge: Cambridge University Press, 1982).
25. For a recent review of much of this literature, Richard R. John, "Government Institutions as Agents of Change: Rethinking American Political Development in the Early Republic," Studies in American Political Development 11 (1997): 347-80. Richard L. McCormick, "The Party Period and Public Policy: An Exploratory Hypothesis, "Journal of American History 66 (1979): 279-98; Stephen Skowronek, Building a New American State: The Expansion of National Administrative Capacities, 1877-1920 (Cambridge: Cambridge University Press, 1982).
26. James Sterling Young, The Washington Community, 1800-1828 (New York: Columbia University Press, 1966).
27. Henry Adams, History of the United States of America During the Administrations of Thomas Jefferson and James Madison, 2 vols. (New York: Library of America, 1986), 1:550-1.
28. The struggle to maintain independence against Britain and France is the subject of Adams, History. It is a major theme in Richard Buel, Jr., Securing the Revolution: Ideology in American Politics, 1789-1815 (Ithaca: Cornell University Press, 1972). On the "empire of liberty," esp. Marc Egnal, "A Mighty Empire": the Origins of the American Revolution (Ithaca: Cornell University Press, 1988). For a recent study of the United States in the industrialized democracies context, Daniel T. Rodgers, Atlantic Crossings: Social Politics in a Progressive Age (Cambridge, MA: Harvard University Press, 1998). For a comparative approach to taxation, Sven Steinmo, Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State (New Haven: Yale University Press, 1993).
29. The struggle to maintain independence against Britain and France is the subject of Adams, History. It is a major theme in Richard Buel, Jr., Securing the Revolution: Ideology in American Politics, 1789-1815 (Ithaca: Cornell University Press, 1972). On the "empire of liberty," esp. Marc Egnal, "A Mighty Empire": the Origins of the American Revolution (Ithaca: Cornell University Press, 1988). For a recent study of the United States in the industrialized democracies context, Daniel T. Rodgers, Atlantic Crossings: Social Politics in a Progressive Age (Cambridge, MA: Harvard University Press, 1998). For a comparative approach to taxation, Sven Steinmo, Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State (New Haven: Yale University Press, 1993).
30. The struggle to maintain independence against Britain and France is the subject of Adams, History. It is a major theme in Richard Buel, Jr., Securing the Revolution: Ideology in American Politics, 1789-1815 (Ithaca: Cornell University Press, 1972). On the "empire of liberty," esp. Marc Egnal, "A Mighty Empire": the Origins of the American Revolution (Ithaca: Cornell University Press, 1988). For a recent study of the United States in the industrialized democracies context, Daniel T. Rodgers, Atlantic Crossings: Social Politics in a Progressive Age (Cambridge, MA: Harvard University Press, 1998). For a comparative approach to taxation, Sven Steinmo, Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State (New Haven: Yale University Press, 1993).
31. The struggle to maintain independence against Britain and France is the subject of Adams, History. It is a major theme in Richard Buel, Jr., Securing the Revolution: Ideology in American Politics, 1789-1815 (Ithaca: Cornell University Press, 1972). On the "empire of liberty," esp. Marc Egnal, "A Mighty Empire": the Origins of the American Revolution (Ithaca: Cornell University Press, 1988). For a recent study of the United States in the industrialized democracies context, Daniel T. Rodgers, Atlantic Crossings: Social Politics in a Progressive Age (Cambridge, MA: Harvard University Press, 1998). For a comparative approach to taxation, Sven Steinmo, Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State (New Haven: Yale University Press, 1993).
32. The struggle to maintain independence against Britain and France is the subject of Adams, History. It is a major theme in Richard Buel, Jr., Securing the Revolution: Ideology in American Politics, 1789-1815 (Ithaca: Cornell University Press, 1972). On the "empire of liberty," esp. Marc Egnal, "A Mighty Empire": the Origins of the American Revolution (Ithaca: Cornell University Press, 1988). For a recent study of the United States in the industrialized democracies context, Daniel T. Rodgers, Atlantic Crossings: Social Politics in a Progressive Age (Cambridge, MA: Harvard University Press, 1998). For a comparative approach to taxation, Sven Steinmo, Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State (New Haven: Yale University Press, 1993).
33. The exceptionalist framework sometimes includes other countries, especially Sweden. For recent works in this mode, see Rodgers, Atlantic Crossings; Theda Skocpol, Protecting Soldiers and Mothers: the Political Origins of Social Policy in the United States (Cambridge, MA: Harvard University Press, 1992). For a review of literature on the "socialism" question, Eric Foner, "Why Is There No Socialism in the United States?" History Workshop Journal 17 (1984): 57-80.
34. The exceptionalist framework sometimes includes other countries, especially Sweden. For recent works in this mode, see Rodgers, Atlantic Crossings; Theda Skocpol, Protecting Soldiers and Mothers: the Political Origins of Social Policy in the United States (Cambridge, MA: Harvard University Press, 1992). For a review of literature on the "socialism" question, Eric Foner, "Why Is There No Socialism in the United States?" History Workshop Journal 17 (1984): 57-80.
35. The exceptionalist framework sometimes includes other countries, especially Sweden. For recent works in this mode, see Rodgers, Atlantic Crossings; Theda Skocpol, Protecting Soldiers and Mothers: the Political Origins of Social Policy in the United States (Cambridge, MA: Harvard University Press, 1992). For a review of literature on the "socialism" question, Eric Foner, "Why Is There No Socialism in the United States?" History Workshop Journal 17 (1984): 57-80.
36. The foundational text on country party republicanism is Bernard Bailyn, The Ideological Origins of the American Revolution (Cambridge, MA: Harvard University Press, 1967). Including republicanism in the exceptionalist catalogue reflects my own judgment of its institutional and comparative significance, neither of which is stressed in the large literature on the subject.
37. But see Morgan, American Slavery, American Freedom; Peter Kolchin, Unfree Labor: American Slavery and Russian Serfdom (Cambridge, MA: Harvard University Press, 1987).
38. But see Morgan, American Slavery, American Freedom; Peter Kolchin, Unfree Labor: American Slavery and Russian Serfdom (Cambridge, MA: Harvard University Press, 1987).
39. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
40. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
41. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
42. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
43. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
44. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
45. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
46. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
47. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
48. Staughton Lynd, Class Conflict, Slavery, & the United States Constitution (Indianapolis: Bobbs-Merrill, 1967), chap. 6. See Merrill Jensen, The Articles of Confederation (Madison: University of Wisconsin Press, 1940); Merrill Jensen, The New Nation: A History of the United States during the Confederation, 1781-1789 (New York: Vintage, 1950); E. James Ferguson, The Power of the Purse: A History of American PublicFinance 1776-1790 (Chapel Hill: University of North Carolina Press, 1961); Richard H. Kohn, Eagle and Sword: the Federalists and the Creation of the Military Establishment in America, 1783-1802 (New York: Free Press, 1975); Robert A. Becker, Revolution, Reform, and the Politics of American Taxation, 1763-1783 (Baton Rouge: Louisiana State University Press, 1980). See also Joyce Appleby, Capitalism and a New Social Order: the Republican Vision of the 1790s (New York: New York University Press, 1984). Another approach has studied political parties separately from policy-making and ideology, esp. Noble Cunningham, Jr., The Jeffersonian Republicans: The Formation of Party Organization, 1789-1801 (Chapel Hill: University of North Carolina Press, 1957); Richard Hofstadter, The Idea of a Party System: the Rise of Legitimate Opposition in the United States, 1780-1840 (Berkeley: University of California Press, 1969); Ronald P. Formisano, "Deferential-Participant Politics: The Early Republic's Political Culture, 1789-1840," American Political Science Review 68 (1974): 473-87.
49. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
50. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
51. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
52. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
53. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
54. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
55. Bailyn, Ideological Origins; Gordon S. Wood, The Creation of the American Republic 1776-1787 (New York: Norton, 1969); Lance Banning, The Jeffersonian Persuasion: Evolution of a Party Ideology (Ithaca: Cornell University Press, 1978); Drew R. McCoy, The Elusive Republic: Political Economy in Jeffersonian America (New York: Norton, 1980). For an especially clear example of how the ideological interpretation's dominance has tended to frame interpretations of non-ideological phenomena, see Andrew R. L. Cayton, The Frontier Republic: Ideology and Politics in the Ohio Country, 1780-1825 (Kent, OH: Kent State University Press, 1986), which casts a fascinating story about competing groups of land speculators as a story about varieties of "Whig" ideology. It is important to note that Bailyn students who do look at institutions tend to stress slavery's significance. See esp. James H. Kettner, The Development of American Citizenship, 1608-1870 (Chapel Hill: University of North Carolina Press, 1978); Rakove, Original Meanings.
56. E. Wayne Carp, To Starve the Army at Pleasure: Continental Army Administration and American Political Culture, 1775-1783 (Chapel Hill: University of North Carolina Press, 1984), synthesizes the Jensen and Bailyn interpretations. H. James Henderson, Party Politics in the Continental Congress (New York: McGraw-Hill, 1974), and Joseph L. Davis, Sectionalism in American Politics, 1774-1787 (Madison: University of Wisconsin Press, 1977), both emphasize North-South sectionalism, but still avoid concluding that slavery defined this division. Jacob E. Cooke, "The Whiskey Insurrection: A Re-evaluation," Pennsylvania History 30 (1963): 316, made the key historiographical point long ago: "But for the past half-century and longer, the interpretation that our historians have given to the American past has been predicated on a Jeffersonian bias." Now, we can say the past full-century.
57. E. Wayne Carp, To Starve the Army at Pleasure: Continental Army Administration and American Political Culture, 1775-1783 (Chapel Hill: University of North Carolina Press, 1984), synthesizes the Jensen and Bailyn interpretations. H. James Henderson, Party Politics in the Continental Congress (New York: McGraw-Hill, 1974), and Joseph L. Davis, Sectionalism in American Politics, 1774-1787 (Madison: University of Wisconsin Press, 1977), both emphasize North-South sectionalism, but still avoid concluding that slavery defined this division. Jacob E. Cooke, "The Whiskey Insurrection: A Re-evaluation," Pennsylvania History 30 (1963): 316, made the key historiographical point long ago: "But for the past half-century and longer, the interpretation that our historians have given to the American past has been predicated on a Jeffersonian bias." Now, we can say the past full-century.
58. E. Wayne Carp, To Starve the Army at Pleasure: Continental Army Administration and American Political Culture, 1775-1783 (Chapel Hill: University of North Carolina Press, 1984), synthesizes the Jensen and Bailyn interpretations. H. James Henderson, Party Politics in the Continental Congress (New York: McGraw-Hill, 1974), and Joseph L. Davis, Sectionalism in American Politics, 1774-1787 (Madison: University of Wisconsin Press, 1977), both emphasize North-South sectionalism, but still avoid concluding that slavery defined this division. Jacob E. Cooke, "The Whiskey Insurrection: A Re-evaluation," Pennsylvania History 30 (1963): 316, made the key historiographical point long ago: "But for the past half-century and longer, the interpretation that our historians have given to the American past has been predicated on a Jeffersonian bias." Now, we can say the past full-century.
59. E. Wayne Carp, To Starve the Army at Pleasure: Continental Army Administration and American Political Culture, 1775-1783 (Chapel Hill: University of North Carolina Press, 1984), synthesizes the Jensen and Bailyn interpretations. H. James Henderson, Party Politics in the Continental Congress (New York: McGraw-Hill, 1974), and Joseph L. Davis, Sectionalism in American Politics, 1774-1787 (Madison: University of Wisconsin Press, 1977), both emphasize North-South sectionalism, but still avoid concluding that slavery defined this division. Jacob E. Cooke, "The Whiskey Insurrection: A Re-evaluation," Pennsylvania History 30 (1963): 316, made the key historiographical point long ago: "But for the past half-century and longer, the interpretation that our historians have given to the American past has been predicated on a Jeffersonian bias." Now, we can say the past full-century.
60. New York Delegates to the New York Provincial Congress, July 6, 1775, Paul H. Smith, ed., Letters of Delegates to Congress, 1774-1789, 25 vols. (Washington, DC: Library of Congress, 1976-1998), 1:155. Hereafter LDC.
61. Lynch was set off by James Wilson, who pointed out that excluding slaves from the taxable population would "be the greatest Encouragement to continue Slave keeping." There are two sources on this debate: John Adams, "Notes of Debates on the Articles of Confederation," July 30, 1776, in Diary and Autobiography of John Adams, ed. L.H. Butterfield, 4 vols. (Cambridge, MA: Harvard University Press, 1961), 2:245-46, and Thomas Jefferson, "Notes of Proceedings in the Continental Congress," July 12, 1776, in The Papers of Thomas Jefferson, ed. Julian Boyd et al., 27 vols. (Princeton: Princeton University Press, 1950-1997), 1:322. Both record Wilson's speech, but only Adams records the Lynch response. See also Jack N. Rakove, The Beginnings of National Politics: an Interpretive History of the Continental Congress (New York: Knopf, 1979), 159-61.
62. Lynch was set off by James Wilson, who pointed out that excluding slaves from the taxable population would "be the greatest Encouragement to continue Slave keeping." There are two sources on this debate: John Adams, "Notes of Debates on the Articles of Confederation," July 30, 1776, in Diary and Autobiography of John Adams, ed. L.H. Butterfield, 4 vols. (Cambridge, MA: Harvard University Press, 1961), 2:245-46, and Thomas Jefferson, "Notes of Proceedings in the Continental Congress," July 12, 1776, in The Papers of Thomas Jefferson, ed. Julian Boyd et al., 27 vols. (Princeton: Princeton University Press, 1950-1997), 1:322. Both record Wilson's speech, but only Adams
63. Lynch was set off by James Wilson, who pointed out that excluding slaves from the taxable population would "be the greatest Encouragement to continue Slave keeping." There are two sources on this debate: John Adams, "Notes of Debates on the Articles of Confederation," July 30, 1776, in Diary and Autobiography of John Adams, ed. L.H. Butterfield, 4 vols. (Cambridge, MA: Harvard University Press, 1961), 2:245-46, and Thomas Jefferson, "Notes of Proceedings in the Continental Congress," July 12, 1776, in The Papers of Thomas Jefferson, ed. Julian Boyd et al., 27 vols. (Princeton: Princeton University Press, 1950-1997), 1:322. Both record Wilson's speech, but only Adams records the Lynch response. See also Jack N. Rakove, The Beginnings of National Politics: an Interpretive History of the Continental Congress (New York: Knopf, 1979), 159-61.
64. Three plans were presented: a version of population called "polls" in the South (free adult males and all adult slaves), real estate value and the total value of all forms of property (which would have been even less workable). Cornelius Harnett to Richard Caswell, Oct. 10, 1777, LDC, 8:98. Nathaniel Folsom to Meshech Weare, Nov. 21, 1777, LDC, 8:299, complained that the real estate version favored the South, one-third of whose wealth "consists in negroes . . . and no Notice taken of them, in determining their ability to pay taxes, notwithstanding it is by them that they procure their wealth." See also the 1783 recollections of James Wilson and Abraham Clark, who traced the land value apportionment scheme to the paralyzing debate about slavery. James Madison, "Notes of the Debates of the Continental Congress," Mar. 27, 1783, in The Papers of James Madison, ed. William T. Hutchinson and William M. E. Rachal, 17 vols. (Chicago: University of Chicago Press, 1962-1991), 6:402.
65. Three plans were presented: a version of population called "polls" in the South (free adult males and all adult slaves), real estate value and the total value of all forms of property (which would have been even less workable). Cornelius Harnett to Richard Caswell, Oct. 10, 1777, LDC, 8:98. Nathaniel Folsom to Meshech Weare, Nov. 21, 1777, LDC, 8:299, complained that the real estate version favored the South, one-third of whose wealth "consists in negroes . . . and no Notice taken of them, in determining their ability to pay taxes, notwithstanding it is by them that they procure their wealth." See also the 1783 recollections of James Wilson and Abraham Clark, who traced the land value apportionment scheme to the paralyzing debate about slavery. James Madison, "Notes of the Debates of the Continental Congress," Mar. 27, 1783, in The Papers of James Madison, ed. William T. Hutchinson and William M. E. Rachal, 17 vols. (Chicago: University of Chicago Press, 1962-1991), 6:402.
66. Three plans were presented: a version of population called "polls" in the South (free adult males and all adult slaves), real estate value and the total value of all forms of property (which would have been even less workable). Cornelius Harnett to Richard Caswell, Oct. 10, 1777, LDC, 8:98. Nathaniel Folsom to Meshech Weare, Nov. 21, 1777, LDC, 8:299, complained that the real estate version favored the South, one-third of whose wealth "consists in negroes . . . and no Notice taken of them, in determining their ability to pay taxes, notwithstanding it is by them that they procure their wealth." See also the 1783 recollections of James Wilson and Abraham Clark, who traced the land value apportionment scheme to the paralyzing debate about slavery. James Madison, "Notes of the Debates of the Continental Congress," Mar. 27, 1783, in The Papers of James Madison, ed. William T. Hutchinson and William M. E. Rachal, 17 vols. (Chicago: University of Chicago Press, 1962-1991), 6:402.
67. I do not mean to imply that slavery was ever entirely out of sight. For an example almost as good as the Lynch ultimatum, see the New Jersey objection to the Articles of Confederation's apportionment of troop quotas by "white" population: "In the act of independence we find the following declaration: 'We hold these truths to be self-evident . . .'" It went on to complain that even "admitting necessity or expediency to justify the refusal of liberty in certain circumstances to persons of a particular colour," it was unfair to exclude a large fraction of the southern labor force when distributing military burdens. Journals of the Continental Congress, 1774-1789, 37 vols. (Washington, DC: GPO, 1904-1937), June 25, 1778, 11:650. Hereafter JCC.
68. Patrick Henry explained this problem in the initial 1774 debate about how to apportion votes in the Continental Congress, noting that of course Congress lacked official data, since that could only mean "attestations of officers of the Crown." John Adams, "Notes of Debates," Sept. 6, 1774, Adams Diary, 2:126. As late as 1783, Congress had received official population data from only four states. Madison, "Notes of Debates," Madison Papers, Apr. 4, 1783, 6:432.
69. Patrick Henry explained this problem in the initial 1774 debate about how to apportion votes in the Continental Congress, noting that of course Congress lacked official data, since that could only mean "attestations of officers of the Crown." John Adams, "Notes of Debates," Sept. 6, 1774, Adams Diary, 2:126. As late as 1783, Congress had received official population data from only four states. Madison, "Notes of Debates," Madison Papers, Apr. 4, 1783, 6:432.
70. On "ability to pay," see Walter J. Blum and Harry Kalven, Jr., The Uneasy Case for Progressive Taxation (Chicago: University of Chicago Press, 1953).
71. Adam Smith, The Wealth of Nations (New York: Modern Library, 1937), 808, acknowledges this difference for poll taxes.
72. In antifederalist arguments against the Constitution, claims about the difficulty of maintaining free government in the diverse "large republic" often hinged on slavery. See, e.g., "Letters of Cato" and "Observations . . . from The Federal Farmer," in The Complete Anti-Federalist, ed. Herbert J. Storing, 7 vols. (Chicago: University of Chicago Press, 1981), 2:110-12, 236. In Virginia, "large republic" objections emphasized that northerners lacking "a fellow-feeling for us" might use taxation to abolish slavery. Jonathan Elliot, ed., The Debates of the State Conventions on the Adoption of the Federal Constitution, 2d ed., 5 vols. (Philadelphia: Lippincott, 1836), 3:30-34, 215-16, 285, 327-28, 455-57.
73. In antifederalist arguments against the Constitution, claims about the difficulty of maintaining free government in the diverse "large republic" often hinged on slavery. See, e.g., "Letters of Cato" and "Observations . . . from The Federal Farmer," in The Complete Anti-Federalist, ed. Herbert J. Storing, 7 vols. (Chicago: University of Chicago Press, 1981), 2:110-12, 236. In Virginia, "large republic" objections emphasized that northerners lacking "a fellow-feeling for us" might use taxation to abolish slavery. Jonathan Elliot, ed., The Debates of the State Conventions on the Adoption of the Federal Constitution, 2d ed., 5 vols. (Philadelphia: Lippincott, 1836), 3:30-34, 215-16, 285, 327-28, 455-57.
74. There is an important ideological implication. The ideological paradigm's dominance in the historiography of the early republic has been expressed in debates about the relative significance of "republican" and "liberal" thought. Without taking sides on this, it should be noted that the "liberal" ideologists were not the capitalist bourgeoisie with whom laissez-faire liberalism was associated in Europe. They were slaveholding planters. John Taylor of Caroline did not want to foster capitalism. Alexander Hamilton did not want laissez-faire. In the context of the early republic, laissez-faire had less to do with fostering capitalism than with protecting a slave-labor system that was vulnerable in a post-Enlightenment world. John Ashworth, Slavery, Capitalism, and Politics in the Antebellum Republic (Cambridge: Cambridge University Press, 1995), is suggestive on this problem.
75. See Table 2 below. Actually, the tariff dominated until WWI, despite excise revenue in the late nineteenth century. The marginality of the income tax before WWII is the main point of Robert Stanley, Dimensions of Law in the Service of Order: Origins of the Federal Income Tax, 1861-1913 (New York: Oxford University Press, 1993). On the late nineteenth-century excise, Wilbur R. Miller, Revenuers & Moonshiners: Enforcing Federal Liquor Law in the Mountain South, 1865-1900 (Chapel Hill: University of North Carolina Press, 1991).
76. See Table 2 below. Actually, the tariff dominated until WWI, despite excise revenue in the late nineteenth century. The marginality of the income tax before WWII is the main point of Robert Stanley, Dimensions of Law in the Service of Order: Origins of the Federal Income Tax, 1861-1913 (New York: Oxford University Press, 1993). On the late nineteenth-century excise, Wilbur R. Miller, Revenuers & Moonshiners: Enforcing Federal Liquor Law in the Mountain South, 1865-1900 (Chapel Hill: University of North Carolina Press, 1991).
77. And, of course, particularlistic rent-seeking interests. From a large literature, the best account of tariff politics is E.E. Schattschneider, Politics, Pressures, and the Tariff (New York: Prentice-Hall, 1935). For the historical outline, two works are essential: William W. Freehling, Prelude to Civil War: the Nullification Controversy in South Carolina, 1818-1836 (New York: Harper & Row, 1966); F.W. Taussig, The Tariff History of the United States, 8th ed. (New York: Putnam, 1931). For an argument that tariff politics was a tax politics, John Mark Hansen, "Taxation and the Political Economy of the Tariff," International Organization 44 (1990): 527-51.
78. And, of course, particularlistic rent-seeking interests. From a large literature, the best account of tariff politics is E.E. Schattschneider, Politics, Pressures, and the Tariff (New York: Prentice-Hall, 1935). For the historical outline, two works are essential: William W. Freehling, Prelude to Civil War: the Nullification Controversy in South Carolina, 1818-1836 (New York: Harper & Row, 1966); F.W. Taussig, The Tariff History of the United States, 8th ed. (New York: Putnam, 1931). For an argument that tariff politics was a tax politics, John Mark Hansen, "Taxation and the Political Economy of the Tariff," International Organization 44 (1990): 527-51.
79. And, of course, particularlistic rent-seeking interests. From a large literature, the best account of tariff politics is E.E. Schattschneider, Politics, Pressures, and the Tariff (New York: Prentice-Hall, 1935). For the historical outline, two works are essential: William W. Freehling, Prelude to Civil War: the Nullification Controversy in South Carolina, 1818-1836 (New York: Harper & Row, 1966); F.W. Taussig, The Tariff History of the United States, 8th ed. (New York: Putnam, 1931). For an argument that tariff politics was a tax politics, John Mark Hansen, "Taxation and the Political Economy of the Tariff," International Organization 44 (1990): 527-51.
80. And, of course, particularlistic rent-seeking interests. From a large literature, the best account of tariff politics is E.E. Schattschneider, Politics, Pressures, and the Tariff (New York: Prentice-Hall, 1935). For the historical outline, two works are essential: William W. Freehling, Prelude to Civil War: the Nullification Controversy in South Carolina, 1818-1836 (New York: Harper & Row, 1966); F.W. Taussig, The Tariff History of the United States, 8th ed. (New York: Putnam, 1931). For an argument that tariff politics was a tax politics, John Mark Hansen, "Taxation and the Political Economy of the Tariff," International Organization 44 (1990): 527-51.
81. JCC, Feb. 3, 1781, 19:112-13; Apr. 18, 1783, 24:257-58. The 1781 version exempted imported cotton and wool cards, but this was removed in 1783, "being considered as no longer necessary & contrary to the general policy of encouraging necessary manufactures among ourselves" (Madison, "Notes of Debates," Mar. 18, 1783, 6:350). Protectionism as a policy seems anachronistic and may reflect a later insertion by Madison, since it appears in a footnote.
82. JCC, Feb. 3, 1781, 19:112-13; Apr. 18, 1783, 24:257-58. The 1781 version exempted imported cotton and wool cards, but this was removed in 1783, "being considered as no longer necessary & contrary to the general policy of encouraging necessary manufactures among ourselves" (Madison, "Notes of Debates," Mar. 18, 1783, 6:350). Protectionism as a policy seems anachronistic and may reflect a later insertion by Madison, since it appears in a footnote.
83. JCC, Feb. 3, 1781, 19:112-13; Apr. 18, 1783, 24:257-58. The 1781 version exempted imported cotton and wool cards, but this was removed in 1783, "being considered as no longer necessary & contrary to the general policy of encouraging necessary manufactures among ourselves" (Madison, "Notes of Debates," Mar. 18, 1783, 6:350). Protectionism as a policy seems anachronistic and may reflect a later insertion by Madison, since it appears in a footnote.
84. JCC, Sept. 19, 1778, 12:928-29; Mar. 18, 1780, 16:261; Feb. 3, 1786, 30:48. Also Thomas Jefferson, "Report on Arrears of Interest on the National Debt," Apr. 5, 1784, Papers of Thomas Jefferson, 7:66.
85. JCC, Sept. 19, 1778, 12:928-29; Mar. 18, 1780, 16:261; Feb. 3, 1786, 30:48. Also Thomas Jefferson, "Report on Arrears of Interest on the National Debt," Apr. 5, 1784, Papers of Thomas Jefferson, 7:66.
86. JCC, Sept. 19, 1778, 12:928-29; Mar. 18, 1780, 16:261; Feb. 3, 1786, 30:48. Also Thomas Jefferson, "Report on Arrears of Interest on the National Debt," Apr. 5, 1784, Papers of Thomas Jefferson, 7:66.
87. JCC, Sept. 19, 1778, 12:928-29; Mar. 18, 1780, 16:261; Feb. 3, 1786, 30:48. Also Thomas Jefferson, "Report on Arrears of Interest on the National Debt," Apr. 5, 1784, Papers of Thomas Jefferson, 7:66.
88. Forrest McDonald, We The People: The Economic Origins of the Constitution (Chicago: University of Chicago Press, 1958), 324-28. Alexander Hamilton traced Rhode Island's resistance to its ability to tax Connecticut. Madison, "Notes of Debates," Feb. 19, 1783, 6:259.
89. Forrest McDonald, We The People: The Economic Origins of the Constitution (Chicago: University of Chicago Press, 1958), 324-28. Alexander Hamilton traced Rhode Island's resistance to its ability to tax Connecticut. Madison, "Notes of Debates," Feb. 19, 1783, 6:259.
90. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
91. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
92. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
93. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
94. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
95. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
96. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
97. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
98. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
99. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
100. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
101. JCC, Apr. 18, 1783, 24:258; Jan. 3, 1786, 30:7-10; Feb. 3, 1786, 30:48; Feb. 7, 1786, 30:50; Feb. 15, 1786, 30:71-75; July 27, 1786, 30:440; Aug. 14, 1786, 31:518. By mid-August, five states had complied with the $1.5 million. There was confusion about what counted as impost compliance; Congress required specific legislation (a problem for Maryland) and rejected laws with provisos (Rhode Island and New York). On the financial crisis, Rakove, Beginnings of National Politics, 311-24; Ferguson, Power of the Purse, 149-68; Kohn, Eagle and Sword, chap. 2. On New York, John P. Kaminski, George Clinton: Yeoman Politician of the New Republic (Madison, WI: Madison House, 1993), 89-96; Linda Grant DePauw, The Eleventh Pillar: New York State and the Federal Constitution (Ithaca: Cornell University Press, 1966), 35-43.
102. See, e.g., JCC, Apr. 19, 1781, 19:424-25, a report drafted by James Duane for a committee chaired by Samuel Adams, which explained the shifting of the impost to the Massachusetts General Court. Congress adopted this report.
103. This story is told in several places. Ferguson, Power of the Purse, chaps. 1-4, is the best treatment; Ralph Volney Harlow, "Aspects of Revolutionary Finance, 1775-1783," American Historical Review 35 (1929): 46-68, is not to be missed; and Roger H. Brown, Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution (Baltimore: Johns Hopkins University Press, 1993), is essential on state efforts to meet the requisitions.
104. This story is told in several places. Ferguson, Power of the Purse, chaps. 1-4, is the best treatment; Ralph Volney Harlow, "Aspects of Revolutionary Finance, 1775-1783," American Historical Review 35 (1929): 46-68, is not to be missed; and Roger H. Brown, Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution (Baltimore: Johns Hopkins University Press, 1993), is essential on state efforts to meet the requisitions.
105. This story is told in several places. Ferguson, Power of the Purse, chaps. 1-4, is the best treatment; Ralph Volney Harlow, "Aspects of Revolutionary Finance, 1775-1783," American Historical Review 35 (1929): 46-68, is not to be missed; and Roger H. Brown, Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution (Baltimore: Johns Hopkins University Press, 1993), is essential on state efforts to meet the requisitions.
106. JCC, Mar. 18, 1780, 16:264. Bills were circulating in Philadelphia in 1781 at over 100 to 1. Jesse Root to Oliver Ellsworth, Feb. 8, 1781, LDC, 16:689.
107. JCC, Mar. 18, 1780, 16:264. Bills were circulating in Philadelphia in 1781 at over 100 to 1. Jesse Root to Oliver Ellsworth, Feb. 8, 1781, LDC, 16:689.
108. Clarence L. Ver Steeg, Robert Morris: Revolutionary Financier (Philadelphia: University of Pennsylvania Press, 1954); Robert Morris to the President of Congress, July 29, 1782, The Papers of Robert Morris, ed. E. James Ferguson et al., 9 vols. (Pittsburgh: University of Pittsburgh Press, 1973-1999), 5:65-72.
109. Clarence L. Ver Steeg, Robert Morris: Revolutionary Financier (Philadelphia: University of Pennsylvania Press, 1954); Robert Morris to the President of Congress, July 29, 1782, The Papers of Robert Morris, ed. E. James Ferguson et al., 9 vols. (Pittsburgh: University of Pittsburgh Press, 1973-1999), 5:65-72.
110. JCC, Dec. 18, 1780, 18:1158-64. Also John Sullivan's Committee Notes, Nov. 7-23, 1780; Jesse Root to Jonathan Trumbull, Sr., Jan. 29, 1781; James M. Varnum to John Innes Clark, Feb. 3, 1781; all in LDC, 16:305-13, 638-40, 669-72. The bullionist policy also included export encouragements, embargo powers, a bank, and the collection of gold and silver plate from individuals to coin into money.
111. JCC, Dec. 18, 1780, 18:1158-64. Also John Sullivan's Committee Notes, Nov. 7-23, 1780; Jesse Root to Jonathan Trumbull, Sr., Jan. 29, 1781; James M. Varnum to John Innes Clark, Feb. 3, 1781; all in LDC, 16:305-13, 638-40, 669-72. The bullionist policy also included export encouragements, embargo powers, a bank, and the collection of gold and silver plate from individuals to coin into money.
112. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
113. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
114. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
115. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
116. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
117. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
118. JCC, Dec. 18, 1780, 18:1158-64; Jan. 18-Feb. 3, 1781, 19:71-74, 77, 85-87, 91-92, 102-3, 105-6, 109-13; Jesse Root to Jonathan Trumbull, Sr., Dec. 27, 1780, James Madison's Motion on an Impost, Feb. 3, 1781, Thomas McKean to Thomas Collins, Feb. 3, 1781, Jesse Root to Oliver Ellsworth, Feb. 8, 1781, James Madison to Edmund Pendleton, May 29, 1781, LDC, 16:505-7, 667-68, 689, 17:277-78. Madison was not on the finance committee. Nor is it clear that he actually introduced his motion. Ferguson, Power of the Purse, 116-17, and Henderson, Party Politics, 273-75, portray the "pass laws granting" versus "vest a power" dispute (the final language was "invest") as a weighty debate about centralization, but ignore its context of the bullionist trade policy. See also James M. Varnum to John Innes Clark, Feb. 3, 1781, LDC, 16:671-72. Varnum, who had just arrived in Congress, complained about meaningless verbal sparring by the experienced delegates: "And if a Word in a Report should not exactly suit their mechanical genius's a long Debate ensues" ( LDC, 16:672).
119. Theodorick Bland later said they also considered and defeated allowing importing states to keep money raised in their ports to help meet their own quotas on requisitions. Madison, "Notes of Debates," Jan. 29, 1783, 6:164.
120. This process can be traced through Madison, "Notes of Debates," Jan.-Mar. 1783.
121. Ibid., Feb. 26, 1783, 6:292; Mar. 28, 1783, 6:407-8.
122. Ibid., Feb. 26, 1783, 6:292; Mar. 28, 1783, 6:407-8.
123. JCC, Apr. 18, 1783, 24:257-60.
124. Madison, "Notes of Debates," Mar. 18, 1783, 6:351.
125. Ibid., Jan. 28, 1783, 6:149. By recording the "qualifications" in a footnote, Madison suggests that he actually did not explain them to his fellow delegates.
126. Ibid., Mar. 11, 1783, 6:323. For Morris's plan, see Section III below of this essay.
127. James Madison, "Federalist 45" and "Federalist 46," The Federalist Papers (New York: New American Library, 1961), 291, 295-97.
128. Annals of Congress, 1st Cong., 1st sess., 107; Stanley Elkins and Eric McKitrick, The Age of Federalism: The Early American Republic, 1788-1800 (New York: Oxford University Press, 1993), 67-74.
129. Annals of Congress, 1st Cong., 1st sess., 107; Stanley Elkins and Eric McKitrick, The Age of Federalism: The Early American Republic, 1788-1800 (New York: Oxford University Press, 1993), 67-74.
130. Annals, 1st. Cong., 1st sess., 111-20.
131. For the quotations in this paragraph, ibid., 155 (Fitzsimons), 340 (Ames), 168 (Laurence), 170 (Madison), 224 (Thacher), 227 (Madison), 240 (Jackson). This evidence calls into question the description of this debate in Elkins and McKitrick, Age of Federalism, 65: "It was contained; the boundaries were more or less clear, the objects and interests were immediate and measurable; and there was a minimum of hard feelings."
132. For the quotations in this paragraph, ibid., 155 (Fitzsimons), 340 (Ames), 168 (Laurence), 170 (Madison), 224 (Thacher), 227 (Madison), 240 (Jackson). This evidence calls into question the description of this debate in Elkins and McKitrick, Age of Federalism, 65: "It was contained; the boundaries were more or less clear, the objects and interests were immediate and measurable; and there was a minimum of hard feelings."
133. Cf. Smith, Wealth of Nations, 837-38, an offhand remark in a discussion of the impact of consumption taxes on wage rates: "The poor pay the duties upon malt, hops, beer, and ale, upon their own consumption: The rich, upon both their own consumption and that of their servants."
134. Annals of Congress, 1st. Cong., 1st sess., 349-56; 1st Cong., 2nd sess., 1223-33, 1239-47, 1464-66, 1500-1514, 1516-25. For Madison's similar role in the second session, Howard A. Ohline, "Slavery, Economics, and Congressional Politics, 1790," Journal of Southern History 46 (1980): 351-52. See also Duncan J. Macleod, Slavery, Race, and the American Revolution (London: Cambridge University Press, 1974), 61.
135. Annals of Congress, 1st. Cong., 1st sess., 349-56; 1st Cong., 2nd sess., 1223-33, 1239-47, 1464-66, 1500-1514, 1516-25. For Madison's similar role in the second session, Howard A. Ohline, "Slavery, Economics, and Congressional Politics, 1790," Journal of Southern History 46 (1980): 351-52. See also Duncan J. Macleod, Slavery, Race, and the American Revolution (London: Cambridge University Press, 1974), 61.
136. Annals of Congress, 1st. Cong., 1st sess., 349-56; 1st Cong., 2nd sess., 1223-33, 1239-47, 1464-66, 1500-1514, 1516-25. For Madison's similar role in the second session, Howard A. Ohline, "Slavery, Economics, and Congressional Politics, 1790," Journal of Southern History 46 (1980): 351-52. See also Duncan J. Macleod, Slavery, Race, and the American Revolution (London: Cambridge University Press, 1974), 61.
137. U.S. Statutes at Large, 1 (1789), 25-27. It also seems a big administrative improvement that the "revenue" duties were expressed in cents rather than the 1783 denomination of ninetieths of a dollar.
138. Note that Congress enacted the 1789 impost before it received Hamilton's plan for the federal assumption of state debts which dominated the second session, energizing "country party" fears and the conflicts that would take shape as the first party system.
139. Admitting that it was impractical to fix rates for every commodity, Morris proposed a few broad groups, mingling bulky with fine goods on the assumption that Congress could overtax the bulky goods because they were difficult to smuggle and should undertax the fine ones because they were easy to smuggle (Morris to Congress, July 29, 1782, Morris Papers, 5:68-69).
140. JCC, Apr. 5, 1784, 26:192; Mar. 31, 1785, 28:219; Feb. 13, 1786, 30:67-68; Aug. 31, 1786, 31:613-19.
141. JCC, Apr. 5, 1784, 26:192; Mar. 31, 1785, 28:219; Feb. 13, 1786, 30:67-68; Aug. 31, 1786, 31:613-19.
142. JCC, Apr. 5, 1784, 26:192; Mar. 31, 1785, 28:219; Feb. 13, 1786, 30:67-68; Aug. 31, 1786, 31:613-19.
143. JCC, Apr. 5, 1784, 26:192; Mar. 31, 1785, 28:219; Feb. 13, 1786, 30:67-68; Aug. 31, 1786, 31:613-19.
144. Annals, 1st Cong., 1st sess., 171, 206, 225, 314, 317, 472. Only James Jackson of Georgia spoke in favor of a direct tax, and with no specifics (ibid., 326).
145. Annals, 1st Cong., 1st sess., 171, 206, 225, 314, 317, 472. Only James Jackson of Georgia spoke in favor of a direct tax, and with no specifics (ibid., 326).
146. E.R.A. Seligman, The Income Tax, 2d ed. (New York: Macmillan, 1914), 570.
147. Pollock v. Farmers' Loan and Trust Company, 157 U.S. 429 (1895), 158 U.S. 601 (1895); Bruce Ackerman, "Taxation and the Constitution," Columbia Law Review 99 (1999): 1-58; Seligman, Income Tax, 531-89; Charles J. Bullock, "The Origin, Purpose and Effect of the Direct-Tax Clause of the Federal Constitution," Political Science Quarterly 15 (1900): 217-39, 452-81. See also Rakove, Original Meanings, chap. 4.
148. Pollock v. Farmers' Loan and Trust Company, 157 U.S. 429 (1895), 158 U.S. 601 (1895); Bruce Ackerman, "Taxation and the Constitution," Columbia Law Review 99 (1999): 1-58; Seligman, Income Tax, 531-89; Charles J. Bullock, "The Origin, Purpose and Effect of the Direct-Tax Clause of the Federal Constitution," Political Science Quarterly 15 (1900): 217-39, 452-81. See also Rakove, Original Meanings, chap. 4.
149. Pollock v. Farmers' Loan and Trust Company, 157 U.S. 429 (1895), 158 U.S. 601 (1895); Bruce Ackerman, "Taxation and the Constitution," Columbia Law Review 99 (1999): 1-58; Seligman, Income Tax, 531-89; Charles J. Bullock, "The Origin, Purpose and Effect of the Direct-Tax Clause of the Federal Constitution," Political Science Quarterly 15 (1900): 217-39, 452-81. See also Rakove, Original Meanings, chap. 4.
150. Pollock v. Farmers' Loan and Trust Company, 157 U.S. 429 (1895), 158 U.S. 601 (1895); Bruce Ackerman, "Taxation and the Constitution," Columbia Law Review 99 (1999): 1-58; Seligman, Income Tax, 531-89; Charles J. Bullock, "The Origin, Purpose and Effect of the Direct-Tax Clause of the Federal Constitution," Political Science Quarterly 15 (1900): 217-39, 452-81. See also Rakove, Original Meanings, chap. 4.
151. Hylton v. U.S., 3 Dallas 171 (1796).
152. Ackerman, "Taxation," 51. The "tradition" consists of Pacific Insurance v. Soule, 7 Wall. 433 (1868); Veazie Bank v. Fenno, 8 Wall. 533 (1868); Scholey v. Rew, 23 Wall. 331 (1874); and Springer v. U.S., 102 U.S. 586 (1880); with a post-Pollock revival in Knowlton v. Moore, 178 U.S. 41 (1900).
153. Pollock had to overturn the Hylton precedent to strike down the income tax because Springer had upheld the Civil War income tax, defining it as an "indirect tax" according to Hylton.
154. See, generally, Rakove, Original Meanings, chap. 4.
155. James Madison, Notes of the Debates in the Federal Convention of 1787, Adrienne Koch, ed. (Athens: Ohio University Press, 1966), July 12, p. 277; July 24, p. 362; Aug. 20, p. 494; Sep. 13, p. 633.
156. The argument is that "capitation" meant a slave tax. Seligman, Income Tax, 554-55, Ackerman, "Taxation," 12-13.
157. The argument is that "capitation" meant a slave tax. Seligman, Income Tax, 554-55, Ackerman, "Taxation," 12-13.
158. Madison, Notes, Sep. 14, 1787, 640.
159. See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; North Carolina, ibid., 4:76-81, 87-88. The exception to the "unlimited" tax power, of course, was the Constitution's ban on export taxes.
160. See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; North Carolina, ibid., 4:76-81, 87-88. The exception to the "unlimited" tax power, of course, was the Constitution's ban on export taxes.
161. See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; See New York, ibid., 2:263-66, 330-35, 342-44 371-74; Virginia, ibid., 3:34, 57, 95-96, 99, 116-20, 251-52, 263, 457-58, 589-91; North Carolina, ibid., 4:76-81, 87-88. The exception to the "unlimited" tax power, of course, was the Constitution's ban on export taxes.
162. Counting this way, per free person, makes sense of the "great compromise." Yet the logical alternative to counting three-fifths of slaves would not have been to exclude slaves, but to count everybody. If the three-fifths clause is interpreted using the labor theory of value from the 1783 debate that introduced the ratio, it actually handed the slave states extra representation and a tax break. This would reverse the figures in Table 1.
163. Seligman scoured eighteenth-century state tax legislation for the words "direct" and "indirect." He found only one instance, a 1786 Massachusetts excise law whose preamble declared its intent "to ease" the burden of "direct taxation." This law also levied a carriage tax. Seligman, Income Tax, 561; Massachusetts, Laws and Resolves (1786-1787), 130-31, 139-40.
164. Seligman scoured eighteenth-century state tax legislation for the words "direct" and "indirect." He found only one instance, a 1786 Massachusetts excise law whose preamble declared its intent "to ease" the burden of "direct taxation." This law also levied a carriage tax. Seligman, Income Tax, 561; Massachusetts, Laws and Resolves (1786-1787), 130-31, 139-40.
165. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
166. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
167. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
168. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
169. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
170. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
171. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
172. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
173. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
174. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
175. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
176. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
177. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
178. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
179. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
180. JCC, July 29, 1775, 2:222; Dec. 26, 1775, 3:458; Nov. 22, 1777, 9:955; Jan. 5, 1779, 13:29; May 21, 1779, 14:626; Oct. 7, 1779, 15:1150; Mar. 18, 1780, 16:266; Nov. 4, 1780, 18:1017-18; Mar. 23, 1781, 19:299; Nov. 2, 1781, 21:1090-91; Apr. 1, 1782, 22:159; Sept. 10, 1782, 23:564-71; Oct. 18, 1782, 23:665-67; Apr. 18, 1783 24:259; Sept. 27, 1785, 29:767-68; Oct. 21, 1786, 31:894.
181. Ackerman, "Taxation," 13, conjectures that Read's amendment reflected Delaware's failure to pay its past requisitions, but these payments probably were irrelevant. The problem was the rule for settling the state accounts, which involved much more than past requisitions. My explanation of Read's concern strengthens Ackerman's argument about the "taint" of slavery in the direct tax clauses.
182. Of six debtor states in 1793, only one made a token gesture toward payment. Ferguson, Power of the Purse, 333; "Balances Due To and From the several States," Annals, 3rd Cong., appendix, 1311-12.
183. Of six debtor states in 1793, only one made a token gesture toward payment. Ferguson, Power of the Purse, 333; "Balances Due To and From the several States," Annals, 3rd Cong., appendix, 1311-12.
184. In Massachusetts, however, the three-fifths clause debate centered on taxes. Rufus King said: "five negro children of South Carolina are to pay as much tax as the three governors of New Hampshire, Massachusetts, and Connecticut." Samuel Nasson answered: "this state will pay as great a tax for three children in the cradle, as any of the Southern States will for five hearty, working negro men." Elliot, Debates, 2:36-44 (quotations on 37, 39). See also South Carolina's Edward Rutledge: "All the free people (and there are few others) in the Northern States are to be taxed . . . whereas only the free people, and two fifths of the slaves, in the Southern States, are to be rated in the apportioning of taxes" (ibid., 4:277).
185. In Massachusetts, however, the three-fifths clause debate centered on taxes. Rufus King said: "five negro children of South Carolina are to pay as much tax as the three governors of New Hampshire, Massachusetts, and Connecticut." Samuel Nasson answered: "this state will pay as great a tax for three children in the cradle, as any of the Southern States will for five hearty, working negro men." Elliot, Debates, 2:36-44 (quotations on 37, 39). See also South Carolina's Edward Rutledge: "All the free people (and there are few others) in the Northern States are to be taxed . . . whereas only the free people, and two fifths of the slaves, in the Southern States, are to be rated in the apportioning of taxes" (ibid., 4:277).
186. U.S. Statutes at Large, 1 (1794), 373-74. The law targeted carnages "for the conveyance of persons," exempting those used in farming or trucking ("the transporting or carrying of goods, wares, merchandise, produce, or commodities").
187. For state carriage taxes, Julius Goebel, Jr., and Joseph H. Smith, eds., The Law Practice of Alexander Hamilton: Documents and Commentary, 5 vols. (New York: Columbia University Press, 1964-1981), 4:300-303. For state tax systems, Oliver Wolcott, Jr., "Direct Taxes," American State Papers: Finance, 5 vols. (Washington, DC: Gales and Seaton, 1832-1859), 1:414-65. Virginia's local governments still tax cars as "tangible personal property," though this tax is in the process of a phased elimination.
188. For state carriage taxes, Julius Goebel, Jr., and Joseph H. Smith, eds., The Law Practice of Alexander Hamilton: Documents and Commentary, 5 vols. (New York: Columbia University Press, 1964-1981), 4:300-303. For state tax systems, Oliver Wolcott, Jr., "Direct Taxes," American State Papers: Finance, 5 vols. (Washington, DC: Gales and Seaton, 1832-1859), 1:414-65. Virginia's local governments still tax cars as "tangible personal property," though this tax is in the process of a phased elimination.
189. Annals, 3rd Cong., 1st sess., 730. The congressional debate is summarized in Hamilton's Law Practice, 4:305-7.
190. Annals, 3rd Cong., 1st sess., 730. The congressional debate is summarized in Hamilton's Law Practice, 4:305-7.
191. For the tax Power vested in the legislature: Maryland, 1776; North Carolina, 1776; Pennsylvania, 1776; Virginia, 1776; Massachusetts, 1780; New Hampshire, 1784; Vermont, 1786. For money bills originating in lower houses: Delaware, 1776; Maryland, 1776; New Hampshire, 1776; New Jersey, 1776; South Carolina, 1776; Virginia, 1776; Massachusetts, 1780. For religious taxes: New Jersey, 1776; South Carolina, 1778; Massachusetts, 1780; New Hampshire, 1784. For the original texts of state constitutions, Ben. Perley Poore, ed., The Federal and State Constitutions, 2d ed., 2 vols. (Washington, DC: GPO, 1878); Francis Newton Thorpe, ed., The Federal and State Constitutions, 7 vols. (Washington, DC: GPO, 1909).
192. For the tax Power vested in the legislature: Maryland, 1776; North Carolina, 1776; Pennsylvania, 1776; Virginia, 1776; Massachusetts, 1780; New Hampshire, 1784; Vermont, 1786. For money bills originating in lower houses: Delaware, 1776; Maryland, 1776; New Hampshire, 1776; New Jersey, 1776; South Carolina, 1776; Virginia, 1776; Massachusetts, 1780. For religious taxes: New Jersey, 1776; South Carolina, 1778; Massachusetts, 1780; New Hampshire, 1784. For the original texts of state constitutions, Ben. Perley Poore, ed., The Federal and State Constitutions, 2d ed., 2 vols. (Washington, DC: GPO, 1878); Francis Newton Thorpe, ed., The Federal and State Constitutions, 7 vols. (Washington, DC: GPO, 1909).
193. Constitution of Pennsylvania, 1776, secs. 41, 47. Vermont copied these clauses; Constitution of Vermont, 1777, art. 2, secs. 37, 44.
194. Constitution of Pennsylvania, 1776, secs. 41, 47. Vermont copied these clauses; Constitution of Vermont, 1777, art. 2, secs. 37, 44.
195. Constitution of New Jersey, 1776, sec. 14.
196. Constitution of Massachusetts, 1780, art. 1, sec. 4, copied by Constitution of New Hampshire, 1784, art. 2.
197. Constitution of Massachusetts, 1780, art. 1, sec. 4, copied by Constitution of New Hampshire, 1784, art. 2.
198. Constitution of Maryland, 1776, sec. 13. Constitution of Tennessee, 1796, art. 1, secs. 26-27, were very specific, and Constitution of Ohio, 1802, art. 8, sec. 23, copied Maryland's poll tax ban. For the antebellum constitutions and Maryland's reform, Robin L. Einhorn, "Species of Property: The American Property Tax Uniformity Clauses Reconsidered" (ms. in author's possession).
199. Constitution of Maryland, 1776, sec. 13. Constitution of Tennessee, 1796, art. 1, secs. 26-27, were very specific, and Constitution of Ohio, 1802, art. 8, sec. 23, copied Maryland's poll tax ban. For the antebellum constitutions and Maryland's reform, Robin L. Einhorn, "Species of Property: The American Property Tax Uniformity Clauses Reconsidered" (ms. in author's possession).
200. Constitution of Maryland, 1776, sec. 13. Constitution of Tennessee, 1796, art. 1, secs. 26-27, were very specific, and Constitution of Ohio, 1802, art. 8, sec. 23, copied Maryland's poll tax ban. For the antebellum constitutions and Maryland's reform, Robin L. Einhorn, "Species of Property: The American Property Tax Uniformity Clauses Reconsidered" (ms. in author's possession).
201. Constitution of Maryland, 1776, sec. 13. Constitution of Tennessee, 1796, art. 1, secs. 26-27, were very specific, and Constitution of Ohio, 1802, art. 8, sec. 23, copied Maryland's poll tax ban. For the antebellum constitutions and Maryland's reform, Robin L. Einhorn, "Species of Property: The American Property Tax Uniformity Clauses Reconsidered" (ms. in author's possession).
202. This was true legally, but not economically. Recent antebellum studies stress divisions within slave states, esp. William G. Shade, Democratizing the Old Dominion: Virginia and the Second Party System, 1824-1861 (Charlottesville: University Press of Virginia, 1996); Harry L. Watson, "Slavery and Development in a Dual Economy: The South and the Market Revolution," in The Market Revolution in America: Social, Political, and Religious Expressions, 1800-1880, ed. Melvyn Stokes and Stephen Conway (Charlottesville: University Press of Virginia, 1996), 43-73. Starting with Kentucky in 1792, many southern state constitutions were amended to incorporate explicit protections for slaveholders.
203. This was true legally, but not economically. Recent antebellum studies stress divisions within slave states, esp. William G. Shade, Democratizing the Old Dominion: Virginia and the Second Party System, 1824-1861 (Charlottesville: University Press of Virginia, 1996); Harry L. Watson, "Slavery and Development in a Dual Economy: The South and the Market Revolution," in The Market Revolution in America: Social, Political, and Religious Expressions, 1800-1880, ed. Melvyn Stokes and Stephen Conway (Charlottesville: University Press of Virginia, 1996), 43-73. Starting with Kentucky in 1792, many southern state constitutions were amended to incorporate explicit protections for slaveholders.
204. Portland Bank v. Apthorp, 12 Mass., 252 (1815); Goddard's Case, 16 Pick., 504 (1835); City of Lowell v. Hadley, 8 Met. 180 (1844).
205. Egan v. Charles County, 3 H. & McH., 169 (1793); Waters v. Maryland, 1 Gill 302 (1843). Waters, the first appellate test of the Maryland uniformity clause, emerged from circumstances bizarre enough to affirm that state constitutions usually did not propel taxes into the courts. In the early 1830s, Maryland levied property taxes to finance the deportation of "free negroes and mulattoes" to Liberia. The Montgomery County tax collector collected them but refused to give the proceeds to the state treasurer. The state sued him and lost on a technicality about his official bond, with the court meanwhile rejecting his claim that the tax was apportioned to the counties in a way that violated the uniformity clause - as though this justified Waters stealing the money!
206. Hylton v. U.S., 171; Hamilton's Law Practice, 4:315; Jacob E. Cooke, Tench Coxe and the Early Republic (Chapel Hill: University of North Carolina Press, 1978), 294. For Hamilton organizing the case, esp. Hamilton to Tench Coxe, Jan. 28, 1795, Hamilton's Law Practice: 4:340-42, and Harold C. Syrett, ed., The Papers of Alexander Hamilton, 27 vols. (New York: Columbia University Press, 1961-1987), 18:201-2. See also, in ibid., Edward Carrington to Coxe, July 28, 1794 (17:2); Coxe to Carrington, Aug. 26, 1794 (17:2); Hamilton to Coxe, Aug. 1-15, 1794 (17:2); Coxe to Hamilton, Jan. 14, 1795 (18:40-41); Coxe to Carrington, Jan. 14, 1795 (18:41-42); William Bradford to Hamilton, July 2, 1795 (18:396-97).
207. Hylton v. U.S., 171; Hamilton's Law Practice, 4:315; Jacob E. Cooke, Tench Coxe and the Early Republic (Chapel Hill: University of North Carolina Press, 1978), 294. For Hamilton organizing the case, esp. Hamilton to Tench Coxe, Jan. 28, 1795, Hamilton's Law Practice: 4:340-42, and Harold C. Syrett, ed., The Papers of Alexander Hamilton, 27 vols. (New York: Columbia University Press, 1961-1987), 18:201-2. See also, in ibid., Edward Carrington to Coxe, July 28, 1794 (17:2); Coxe to Carrington, Aug. 26, 1794 (17:2); Hamilton to Coxe, Aug. 1-15, 1794 (17:2); Coxe to Hamilton, Jan. 14, 1795 (18:40-41); Coxe to Carrington, Jan. 14, 1795 (18:41-42); William Bradford to Hamilton, July 2, 1795 (18:396-97).
208. Hylton v. U.S., 171; Hamilton's Law Practice, 4:315; Jacob E. Cooke, Tench Coxe and the Early Republic (Chapel Hill: University of North Carolina Press, 1978), 294. For Hamilton organizing the case, esp. Hamilton to Tench Coxe, Jan. 28, 1795, Hamilton's Law Practice: 4:340-42, and Harold C. Syrett, ed., The Papers of Alexander Hamilton, 27 vols. (New York: Columbia University Press, 1961-1987), 18:201-2. See also, in ibid., Edward Carrington to Coxe, July 28, 1794 (17:2); Coxe to Carrington, Aug. 26, 1794 (17:2); Hamilton to Coxe, Aug. 1-15, 1794 (17:2); Coxe to Hamilton, Jan. 14, 1795 (18:40-41); Coxe to Carrington, Jan. 14, 1795 (18:41-42); William Bradford to Hamilton, July 2, 1795 (18:396-97).
209. Hylton v. U.S., 171; Hamilton's Law Practice, 4:315; Jacob E. Cooke, Tench Coxe and the Early Republic (Chapel Hill: University of North Carolina Press, 1978), 294. For Hamilton organizing the case, esp. Hamilton to Tench Coxe, Jan. 28, 1795, Hamilton's Law Practice: 4:340-42, and Harold C. Syrett, ed., The Papers of Alexander Hamilton, 27 vols. (New York: Columbia University Press, 1961-1987), 18:201-2. See also, in ibid., Edward Carrington to Coxe, July 28, 1794 (17:2); Coxe to Carrington, Aug. 26, 1794 (17:2); Hamilton to Coxe, Aug. 1-15, 1794 (17:2); Coxe to Hamilton, Jan. 14, 1795 (18:40-41); Coxe to Carrington, Jan. 14, 1795 (18:41-42); William Bradford to Hamilton, July 2, 1795 (18:396-97).
210. Hylton v. U.S., 171; Hamilton's Law Practice, 4:315; Jacob E. Cooke, Tench Coxe and the Early Republic (Chapel Hill: University of North Carolina Press, 1978), 294. For Hamilton organizing the case, esp. Hamilton to Tench Coxe, Jan. 28, 1795, Hamilton's Law Practice: 4:340-42, and Harold C. Syrett, ed., The Papers of Alexander Hamilton, 27 vols. (New York: Columbia University Press, 1961-1987), 18:201-2. See also, in ibid., Edward Carrington to Coxe, July 28, 1794 (17:2); Coxe to Carrington, Aug. 26, 1794 (17:2); Hamilton to Coxe, Aug. 1-15, 1794 (17:2); Coxe to Hamilton, Jan. 14, 1795 (18:40-41); Coxe to Carrington, Jan. 14, 1795 (18:41-42); William Bradford to Hamilton, July 2, 1795 (18:396-97).
211. On Taylor, see Robert E. Shalhope, John Taylor of Caroline: Pastoral Republican (Columbia: University of South Carolina Press, 1980). On Wickham, Albert J. Beveridge, The Life of John Marshall, 4 vols. (Boston: Houghton Mifflin, 1916-1919), 2:182-185, 3:394-97. Both published their briefs as pamphlets: John Taylor, An Argument Respecting the Constitutionality of the Carriage Tax (Richmond: Augustine Davis, 1795); John Wickham, The Substance of an Argument in the Case of the Carriage Duties (Richmond: Augustine Davis, [1795]).
212. On Taylor, see Robert E. Shalhope, John Taylor of Caroline: Pastoral Republican (Columbia: University of South Carolina Press, 1980). On Wickham, Albert J. Beveridge, The Life of John Marshall, 4 vols. (Boston: Houghton Mifflin, 1916-1919), 2:182-185, 3:394-97. Both published their briefs as pamphlets: John Taylor, An Argument Respecting the Constitutionality of the Carriage Tax (Richmond: Augustine Davis, 1795); John Wickham, The Substance of an Argument in the Case of the Carriage Duties (Richmond: Augustine Davis, [1795]).
213. On Taylor, see Robert E. Shalhope, John Taylor of Caroline: Pastoral Republican (Columbia: University of South Carolina Press, 1980). On Wickham, Albert J. Beveridge, The Life of John Marshall, 4 vols. (Boston: Houghton Mifflin, 1916-1919), 2:182-185, 3:394-97. Both published their briefs as pamphlets: John Taylor, An Argument Respecting the Constitutionality of the Carriage Tax (Richmond: Augustine Davis, 1795); John Wickham, The Substance of an Argument in the Case of the Carriage Duties (Richmond: Augustine Davis, [1795]).
214. On Taylor, see Robert E. Shalhope, John Taylor of Caroline: Pastoral Republican (Columbia: University of South Carolina Press, 1980). On Wickham, Albert J. Beveridge, The Life of John Marshall, 4 vols. (Boston: Houghton Mifflin, 1916-1919), 2:182-185, 3:394-97. Both published their briefs as pamphlets: John Taylor, An Argument Respecting the Constitutionality of the Carriage Tax (Richmond: Augustine Davis, 1795); John Wickham, The Substance of an Argument in the Case of the Carriage Duties (Richmond: Augustine Davis, [1795]).
215. Taylor, Argument, 8, 20.
216. Wickham, Substance, 15.
217. Alexander Hamilton, "Brief" and "Statement of the Material Points of the Case," Hamilton's Law Practice, 4:342-55 ("Oracle" on 4:346). See also, Jean-Pierre Gross, "Progressive Taxation and Social Justice in Eighteenth-Century France," Past and Present 140 (1993): 79-126.
218. Alexander Hamilton, "Brief" and "Statement of the Material Points of the Case," Hamilton's Law Practice, 4:342-55 ("Oracle" on 4:346). See also, Jean-Pierre Gross, "Progressive Taxation and Social Justice in Eighteenth-Century France," Past and Present 140 (1993): 79-126.
219. Alexander Hamilton, "Brief" and "Statement of the Material Points of the Case," Hamilton's Law Practice, 4:342-55 ("Oracle" on 4:346). See also, Jean-Pierre Gross, "Progressive Taxation and Social Justice in Eighteenth-Century France," Past and Present 140 (1993): 79-126.
220. Smith, Wealth of Nations, 827: Consumable commodities, whether necessaries or luxuries, may be taxed in two different ways. The consumer may either pay an annual sum on account of his using or consuming goods of a certain kind; or the goods may be taxed while they remain in the hands of the dealer, and before they are delivered to the consumer. The consumable goods which last a considerable time before they are consumed altogether, are most properly taxed in the one way. Those of which the consumption is either immediate or more speedy, in the other. The coach-tax and plate-tax are examples of the former method of imposing: the greater part of the other duties of excise and customs, of the latter.
221. Nor is this the only evidence. For an especially clear statement, Charles Thomson to John Dickinson, Dec. 25, 1780, LDC, 16:486: There are two methods [of taxation] in use; one by a direct application to the people for the sums necessary; the other by imposts and duties. The latter is a mode of drawing money from the people insensibly. For although the money is first paid by the importer, exporter or possessor of the article, upon which the impost or duty is laid, yet . . . the money is refunded to him by the people. See also Taylor, Argument, 6, 10-11, 32.
222. Nor is this the only evidence. For an especially clear statement, Charles Thomson to John Dickinson, Dec. 25, 1780, LDC, 16:486: There are two methods [of taxation] in use; one by a direct application to the people for the sums necessary; the other by imposts and duties. The latter is a mode of drawing money from the people insensibly. For although the money is first paid by the importer, exporter or possessor of the article, upon which the impost or duty is laid, yet . . . the money is refunded to him by the people. See also Taylor, Argument, 6, 10-11, 32.
223. Hylton v. U.S., 174.
224. Ibid., 177-78. Paterson also argued that because the direct tax clauses were framed to protect the South against high taxes on land and slaves, these were the only objects of "direct taxes."
225. Ibid., 181. Later cases citing Hylton as a precedent emphasized that Justices Chase, Paterson, and James Wilson (who approved the tax in the circuit court) were delegates to the Philadelphia Convention, as was Hamilton. Thus, they presumably knew what the term "direct tax" meant when it was placed into the Constitution. See esp. Veazie Bank v. Fenno, 545.
226. Taylor, Argument, 20.
227. Hylton, 178.
228. Ibid., 174-75, 179-80, 181-83 (quotation on 178); Wickham, Substance, 9; Hamilton, "Statement of Material Points," 4:352-53.
229. Ibid., 174-75, 179-80, 181-83 (quotation on 178); Wickham, Substance, 9; Hamilton, "Statement of Material Points," 4:352-53.
230. Ibid., 174-75, 179-80, 181-83 (quotation on 178); Wickham, Substance, 9; Hamilton, "Statement of Material Points," 4:352-53.
231. John D. Buenker, The Income Tax and the Progressive Era (New York: Garland, 1985).
232. Ackerman, "Taxation," 56-58, proposes an annual federal tax on total individual wealth.
233. Madison, "Universal Peace," Jan. 31, 1792, Thomas Jefferson to St. George Tucker, Aug. 28, 1797, both quoted in Sloan, Principle and Interest, 178, 193. See also John Page, "Circular Letter," May 12, 1794, in Circular Letters of Congressmen to their Constituents, 1789-1829, ed. Noble Cunningham, 3 vols. (Chapel Hill: University of North Carolina Press, 1978), 1:28-29, which adds the physiocratic idea that all taxes fall ultimately on land.
234. Madison, "Universal Peace," Jan. 31, 1792, Thomas Jefferson to St. George Tucker, Aug. 28, 1797, both quoted in Sloan, Principle and Interest, 178, 193. See also John Page, "Circular Letter," May 12, 1794, in Circular Letters of Congressmen to their Constituents, 1789-1829, ed. Noble Cunningham, 3 vols. (Chapel Hill: University of North Carolina Press, 1978), 1:28-29, which adds the physiocratic idea that all taxes fall ultimately on land.
235. Madison, "Universal Peace," Jan. 31, 1792, Thomas Jefferson to St. George Tucker, Aug. 28, 1797, both quoted in Sloan, Principle and Interest, 178, 193. See also John Page, "Circular Letter," May 12, 1794, in Circular Letters of Congressmen to their Constituents, 1789-1829, ed. Noble Cunningham, 3 vols. (Chapel Hill: University of North Carolina Press, 1978), 1:28-29, which adds the physiocratic idea that all taxes fall ultimately on land.
236. Madison, "Universal Peace," Jan. 31, 1792, Thomas Jefferson to St. George Tucker, Aug. 28, 1797, both quoted in Sloan, Principle and Interest, 178, 193. See also John Page, "Circular Letter," May 12, 1794, in Circular Letters of Congressmen to their Constituents, 1789-1829, ed. Noble Cunningham, 3 vols. (Chapel Hill: University of North Carolina Press, 1978), 1:28-29, which adds the physiocratic idea that all taxes fall ultimately on land.
237. Madison, "Notes of Debates," Jan. 27, 1783, 6:134.
238. Morris to Congress, July 29, 1782, Morris Papers, 5:65-69.
239. See, e.g., South Carolina, Statutes at Large (Cooper 1838), 1:365 (1777), 413 (1778), 487 (1779), 529 (1783), 627-28 (1784), 729 (1786); Pennsylvania, Statutes at Large from 1682 to 1801 (Mitchell, Flanders 1903), 9:102 (1777), 364 (1779), 10:240 (1780), 330-31 (1781), 390 (1782). South Carolina taxed only slaves and free people of color in its poll tax until 1786, when it added "free white men" aged 21 to 50. A 1799 New York law taxed slaves as property. New York, Laws (1886), 4:403. Virginia taxed slaves in the poll tax, but experimented with valuation during the Revolution. Frederick Tilden Neely, "The Development of Virginia Taxation, 1777 to 1860" (Ph.D. diss., University of Virginia, 1956), 36-37, 49. Maryland, having banned poll taxes, taxed slaves as property. Einhorn, "Species of Property." For the race and gender implications of these poll taxes, see Kathleen M. Brown, Good Wives, Nasty Wenches, and Anxious Patriarchs: Gender, Race, and Power in Colonial Virginia (Chapel Hill: University of North Carolina Press, 1996), 116-28. The tax on unmarried freemen (Pennsylvania) reflected an assumption about married men supporting women and children.
240. See, e.g., South Carolina, Statutes at Large (Cooper 1838), 1:365 (1777), 413 (1778), 487 (1779), 529 (1783), 627-28 (1784), 729 (1786); Pennsylvania, Statutes at Large from 1682 to 1801 (Mitchell, Flanders 1903), 9:102 (1777), 364 (1779), 10:240 (1780), 330-31 (1781), 390 (1782). South Carolina taxed only slaves and free people of color in its poll tax until 1786, when it added "free white men" aged 21 to 50. A 1799 New York law taxed slaves as property. New York, Laws (1886), 4:403. Virginia taxed slaves in the poll tax, but experimented with valuation during the Revolution. Frederick Tilden Neely, "The Development of Virginia Taxation, 1777 to 1860" (Ph.D. diss., University of Virginia, 1956), 36-37, 49. Maryland, having banned poll taxes, taxed slaves as property. Einhorn, "Species of Property." For the race and gender implications of these poll taxes, see Kathleen M. Brown, Good Wives, Nasty Wenches, and Anxious Patriarchs: Gender, Race, and Power in Colonial Virginia (Chapel Hill: University of North Carolina Press, 1996), 116-28. The tax on unmarried freemen (Pennsylvania) reflected an assumption about married men supporting women and children.
241. See, e.g., South Carolina, Statutes at Large (Cooper 1838), 1:365 (1777), 413 (1778), 487 (1779), 529 (1783), 627-28 (1784), 729 (1786); Pennsylvania, Statutes at Large from 1682 to 1801 (Mitchell, Flanders 1903), 9:102 (1777), 364 (1779), 10:240 (1780), 330-31 (1781), 390 (1782). South Carolina taxed only slaves and free people of color in its poll tax until 1786, when it added "free white men" aged 21 to 50. A 1799 New York law taxed slaves as property. New York, Laws (1886), 4:403. Virginia taxed slaves in the poll tax, but experimented with valuation during the Revolution. Frederick Tilden Neely, "The Development of Virginia Taxation, 1777 to 1860" (Ph.D. diss., University of Virginia, 1956), 36-37, 49. Maryland, having banned poll taxes, taxed slaves as property. Einhorn, "Species of Property." For the race and gender implications of these poll taxes, see Kathleen M. Brown, Good Wives, Nasty Wenches, and Anxious Patriarchs: Gender, Race, and Power in Colonial Virginia (Chapel Hill: University of North Carolina Press, 1996), 116-28. The tax on unmarried freemen (Pennsylvania) reflected an assumption about married men supporting women and children.
242. See, e.g., South Carolina, Statutes at Large (Cooper 1838), 1:365 (1777), 413 (1778), 487 (1779), 529 (1783), 627-28 (1784), 729 (1786); Pennsylvania, Statutes at Large from 1682 to 1801 (Mitchell, Flanders 1903), 9:102 (1777), 364 (1779), 10:240 (1780), 330-31 (1781), 390 (1782). South Carolina taxed only slaves and free people of color in its poll tax until 1786, when it added "free white men" aged 21 to 50. A 1799 New York law taxed slaves as property. New York, Laws (1886), 4:403. Virginia taxed slaves in the poll tax, but experimented with valuation during the Revolution. Frederick Tilden Neely, "The Development of Virginia Taxation, 1777 to 1860" (Ph.D. diss., University of Virginia, 1956), 36-37, 49. Maryland, having banned poll taxes, taxed slaves as property. Einhorn, "Species of Property." For the race and gender implications of these poll taxes, see Kathleen M. Brown, Good Wives, Nasty Wenches, and Anxious Patriarchs: Gender, Race, and Power in Colonial Virginia (Chapel Hill: University of North Carolina Press, 1996), 116-28. The tax on unmarried freemen (Pennsylvania) reflected an assumption about married men supporting women and children.
243. See, e.g., South Carolina, Statutes at Large (Cooper 1838), 1:365 (1777), 413 (1778), 487 (1779), 529 (1783), 627-28 (1784), 729 (1786); Pennsylvania, Statutes at Large from 1682 to 1801 (Mitchell, Flanders 1903), 9:102 (1777), 364 (1779), 10:240 (1780), 330-31 (1781), 390 (1782). South Carolina taxed only slaves and free people of color in its poll tax until 1786, when it added "free white men" aged 21 to 50. A 1799 New York law taxed slaves as property. New York, Laws (1886), 4:403. Virginia taxed slaves in the poll tax, but experimented with valuation during the Revolution. Frederick Tilden Neely, "The Development of Virginia Taxation, 1777 to 1860" (Ph.D. diss., University of Virginia, 1956), 36-37, 49. Maryland, having banned poll taxes, taxed slaves as property. Einhorn, "Species of Property." For the race and gender implications of these poll taxes, see Kathleen M. Brown, Good Wives, Nasty Wenches, and Anxious Patriarchs: Gender, Race, and Power in Colonial Virginia (Chapel Hill: University of North Carolina Press, 1996), 116-28. The tax on unmarried freemen (Pennsylvania) reflected an assumption about married men supporting women and children.
244. As far as I know, nobody has read this letter as a satire of political economy. In addition to the evidence for this suggestion cited in the text, Morris could not have thought Congress, much less the state legislatures, would favor requiring men to carry their national poll tax receipts as a "useful Regulation of Police." (Morris Papers, 5:68) Nor do his activities as a land speculator suggest that an "agrarian law" would have appealed to him. Finally, the editors of the Morris Papers, 5:43, say Morris "delegated the task of deriving theoretical formulations and defenses of his policies" to Gouverneur Morris, who is widely described as too clever by half.
245. As far as I know, nobody has read this letter as a satire of political economy. In addition to the evidence for this suggestion cited in the text, Morris could not have thought Congress, much less the state legislatures, would favor requiring men to carry their national poll tax receipts as a "useful Regulation of Police." (Morris Papers, 5:68) Nor do his activities as a land speculator suggest that an "agrarian law" would have appealed to him. Finally, the editors of the Morris Papers, 5:43, say Morris "delegated the task of deriving theoretical formulations and defenses of his policies" to Gouverneur Morris, who is widely described as too clever by half.
246. Nontax revenue from land sales and the post office raised over 10 percent of federal revenue only in 1796 (15 percent), 1802 (11 percent), 1814 (12 percent), and 1815 (10 percent). Davis Dewey, Financial History of the United States, 12th ed. (New York: Longmans, Green, 1934), 112, 126, 142. The 1794 package also taxed auction sales, sugar refineries, snuff mills, and retail licenses to sell imported liquor. For its low yield, Tench Coxe, "Internal Revenue," Feb. 29, 1796, and Feb. 21, 1798, American State Papers: Finance, 1:386-403, 557-65.
247. Nontax revenue from land sales and the post office raised over 10 percent of federal revenue only in 1796 (15 percent), 1802 (11 percent), 1814 (12 percent), and 1815 (10 percent). Davis Dewey, Financial History of the United States, 12th ed. (New York: Longmans, Green, 1934), 112, 126, 142. The 1794 package also taxed auction sales, sugar refineries, snuff mills, and retail licenses to sell imported liquor. For its low yield, Tench Coxe, "Internal Revenue," Feb. 29, 1796, and Feb. 21, 1798, American State Papers: Finance, 1:386-403, 557-65.
248. Nontax revenue from land sales and the post office raised over 10 percent of federal revenue only in 1796 (15 percent), 1802 (11 percent), 1814 (12 percent), and 1815 (10 percent). Davis Dewey, Financial History of the United States, 12th ed. (New York: Longmans, Green, 1934), 112, 126, 142. The 1794 package also taxed auction sales, sugar refineries, snuff mills, and retail licenses to sell imported liquor. For its low yield, Tench Coxe, "Internal Revenue," Feb. 29, 1796, and Feb. 21, 1798, American State Papers: Finance, 1:386-403, 557-65.
249. Ibid., 560, 595. Indeed, Table 2 identifies the main event in the history of federal taxation as a foreign policy rather than a tax policy. Presidents Jefferson and Madison tried to influence Britain and France by shutting down U.S. trade, which disrupted the previously steady rise in customs receipts and had an especially painful revenue impact during the War of 1812.
250. Whiskey as a cash crop is standard in the literature. Cooke, "Whiskey Insurrection," 329-36, questions it; Thomas P. Slaughter, The Whiskey Rebellion: Frontier Epilogue to the American Revolution (New York: Oxford University Press, 1986), deemphasizes it.
251. Whiskey as a cash crop is standard in the literature. Cooke, "Whiskey Insurrection," 329-36, questions it; Thomas P. Slaughter, The Whiskey Rebellion: Frontier Epilogue to the American Revolution (New York: Oxford University Press, 1986), deemphasizes it.
252. Elkins and McKitrick, Age of Federalism, 695-700. See also Adaneus Burke (South Carolina Jeffersonian) on the Whiskey Rebellion's local origin. It had enhanced federal power, "but what did the silly, mischievous Yahoos over the Allegeny think, or care, about consequences." Burke to James Monroe, Dec. 26, 1794, quoted in George C. Rogers, Evolution of a Federalist: William Loughton Smith of Charleston (Columbia: University of South Carolina Press, 1962), 270.
253. Elkins and McKitrick, Age of Federalism, 695-700. See also Adaneus Burke (South Carolina Jeffersonian) on the Whiskey Rebellion's local origin. It had enhanced federal power, "but what did the silly, mischievous Yahoos over the Allegeny think, or care, about consequences." Burke to James Monroe, Dec. 26, 1794, quoted in George C. Rogers, Evolution of a Federalist: William Loughton Smith of Charleston (Columbia: University of South Carolina Press, 1962), 270.
254. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
255. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
256. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
257. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
258. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
259. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
260. Jan de Vries and Ad van der Woude, The First Modern Economy: Success, Failure, and Perseverance of the Dutch Economy, 1500-1815 (Cambridge: Cambridge University Press, 1997), chap. 4; Carolyn Webber and Aaron Wildavsky, A History of Taxation and Expenditure in the Western World (New York: Simon and Schuster, 1986), chap. 5; Peter Mathias and Patrick O'Brien, "Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Government," Journal of European Economic History 5 (1976): 601-50; John Brewer, The Sinews of Power: War, Money, and the English State, 1688-1783 (Cambridge, MA: Harvard University Press, 1990); George T. Matthews, The Royal General Farms in Eighteenth-Century France (New York: Columbia University Press, 1958); James C. Riley, The Seven Years War and the Old Regime in France: The Economic and Financial Toll (Princeton: Princeton University Press, 1986), chap. 2; John Lynch, Bourbon Spain 1700-1808 (Oxford: Blackwell, 1989), 61-65, 110, 114-15, 165-69.
261. The "direct" figures are levies rather than yields that must have been lower; the "indirect" figures are lease prices paid by tax farmers rather than collections that must have been higher. See Mathias and O'Brien, "Taxation in Britain and France," 642-46. On the collection of the direct taxes, J. F. Bosher, French Finances 1770-1795: From Business to Bureaucracy (Cambridge: Cambridge University Press, 1970).
262. The "direct" figures are levies rather than yields that must have been lower; the "indirect" figures are lease prices paid by tax farmers rather than collections that must have been higher. See Mathias and O'Brien, "Taxation in Britain and France," 642-46. On the collection of the direct taxes, J. F. Bosher, French Finances 1770-1795: From Business to Bureaucracy (Cambridge: Cambridge University Press, 1970).
263. Smith, Wealth of Nations, 821, 846-47.
264. Riley, Seven Years War, 48-52; Brewer, Sinews of Power, 203.
265. Riley, Seven Years War, 48-52; Brewer, Sinews of Power, 203.
266. Matthews, Royal General Farms, esp. 109-14, 172-73.
267. An Excise Elegy: or, the Dragon Demolish'd, a New Ballad (London, 1733), quoted in Paul S. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," William and Mary Quarterly, 3d ser., 21 (1964): 341; Brewer, Sinews of Power, 91-114, 199-206; Paul Langford, The Excise Crisis: Society and Politics in the Age of Walpole (Oxford: Clarendon, 1975), 156-62; Isaac Kramnick, Bolingbroke and his Circle: the Politics of Nostalgia in the Age of Walpole (Cambridge, MA: Harvard University Press, 1968).
268. An Excise Elegy: or, the Dragon Demolish'd, a New Ballad (London, 1733), quoted in Paul S. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," William and Mary Quarterly, 3d ser., 21 (1964): 341; Brewer, Sinews of Power, 91-114, 199-206; Paul Langford, The Excise Crisis: Society and Politics in the Age of Walpole (Oxford: Clarendon, 1975), 156-62; Isaac Kramnick, Bolingbroke and his Circle: the Politics of Nostalgia in the Age of Walpole (Cambridge, MA: Harvard University Press, 1968).
269. An Excise Elegy: or, the Dragon Demolish'd, a New Ballad (London, 1733), quoted in Paul S. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," William and Mary Quarterly, 3d ser., 21 (1964): 341; Brewer, Sinews of Power, 91-114, 199-206; Paul Langford, The Excise Crisis: Society and Politics in the Age of Walpole (Oxford: Clarendon, 1975), 156-62; Isaac Kramnick, Bolingbroke and his Circle: the Politics of Nostalgia in the Age of Walpole (Cambridge, MA: Harvard University Press, 1968).
270. An Excise Elegy: or, the Dragon Demolish'd, a New Ballad (London, 1733), quoted in Paul S. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," William and Mary Quarterly, 3d ser., 21 (1964): 341; Brewer, Sinews of Power, 91-114, 199-206; Paul Langford, The Excise Crisis: Society and Politics in the Age of Walpole (Oxford: Clarendon, 1975), 156-62; Isaac Kramnick, Bolingbroke and his Circle: the Politics of Nostalgia in the Age of Walpole (Cambridge, MA: Harvard University Press, 1968).
271. An Excise Elegy: or, the Dragon Demolish'd, a New Ballad (London, 1733), quoted in Paul S. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," William and Mary Quarterly, 3d ser., 21 (1964): 341; Brewer, Sinews of Power, 91-114, 199-206; Paul Langford, The Excise Crisis: Society and Politics in the Age of Walpole (Oxford: Clarendon, 1975), 156-62; Isaac Kramnick, Bolingbroke and his Circle: the Politics of Nostalgia in the Age of Walpole (Cambridge, MA: Harvard University Press, 1968).
272. Brewer, Sinews, 105; Forrest McDonald, Alexander Hamilton: A Biography (New York: Norton, 1979), 120-21, 159-60, 215-17; Herbert E. Sloan, "Hamilton's Second Thoughts: Federalist Finance Revisited," in Federalists Reconsidered, ed. Doron Ben-Atar and Barbara B. Oberg (Charlottesville: University Press of Virginia, 1998), 69. See also Theodore Sedgwick on the excise in British politics, Annals, 3rd Cong., 1st sess., 624.
273. Brewer, Sinews, 105; Forrest McDonald, Alexander Hamilton: A Biography (New York: Norton, 1979), 120-21, 159-60, 215-17; Herbert E. Sloan, "Hamilton's Second Thoughts: Federalist Finance Revisited," in Federalists Reconsidered, ed. Doron Ben-Atar and Barbara B. Oberg (Charlottesville: University Press of Virginia, 1998), 69. See also Theodore Sedgwick on the excise in British politics, Annals, 3rd Cong., 1st sess., 624.
274. Brewer, Sinews, 105; Forrest McDonald, Alexander Hamilton: A Biography (New York: Norton, 1979), 120-21, 159-60, 215-17; Herbert E. Sloan, "Hamilton's Second Thoughts: Federalist Finance Revisited," in Federalists Reconsidered, ed. Doron Ben-Atar and Barbara B. Oberg (Charlottesville: University Press of Virginia, 1998), 69. See also Theodore Sedgwick on the excise in British politics, Annals, 3rd Cong., 1st sess., 624.
275. Brewer, Sinews, 105; Forrest McDonald, Alexander Hamilton: A Biography (New York: Norton, 1979), 120-21, 159-60, 215-17; Herbert E. Sloan, "Hamilton's Second Thoughts: Federalist Finance Revisited," in Federalists Reconsidered, ed. Doron Ben-Atar and Barbara B. Oberg (Charlottesville: University Press of Virginia, 1998), 69. See also Theodore Sedgwick on the excise in British politics, Annals, 3rd Cong., 1st sess., 624.
276. Ibid., 623.
277. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
278. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
279. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
280. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
281. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
282. For a detailed road map, Elkins and McKitrick, Age of Federalism. See also Cunningham, Jeffersonian Republicans; Manning J. Dauer, The Adams Federalists (Baltimore: Johns Hopkins University Press, 1953); Mary P. Ryan, "Party Formation in the United States Congress, 1789-1798: A Quantitative Approach," William and Mary Quarterly, 3d ser., 28 (1971): 523-42; Alfred F. Young, The Democratic Republicans of New York: the Origins, 1763-1797 (Chapel Hill: University of North Carolina Press, 1967); Paul Goodman, The Democratic-Republicans of Massachusetts: Politics in a Young Republic (Cambridge, MA: Harvard University Press, 1964).
283. Annals, 1st Cong., 3rd sess., 1891-92, 1894.
284. He was elected to the Senate in 1793, but unseated on the ground that he had not yet been a citizen for nine years. Raymond Walters, Jr., Albert Gallatin: Jeffersonian Financier and Diplomat (New York: Macmillan, 1957), 50-52, 59-63, 65-86.
285. Annals, 3rd Cong., 1st sess., 641; 1st Cong., 3rd sess., 1895. In the third Congress, the main "country" speakers were William Findley and John Smilie of Pennsylvania and John Nicholas of Virginia. It may have seemed the end of the line for this rhetoric when Nicholas was forced to apologize for insulting U.S. excise collectors, "whom he represented as the dregs of society." "With some gentlemen in the line referred to," he now claimed, "he had as strict a friendship as with any persons on earth" (ibid., 3rd Cong., 1st sess., 700, 705).
286. Annals, 3rd Cong., 1st sess., 641; 1st Cong., 3rd sess., 1895. In the third Congress, the main "country" speakers were William Findley and John Smilie of Pennsylvania and John Nicholas of Virginia. It may have seemed the end of the line for this rhetoric when Nicholas was forced to apologize for insulting U.S. excise collectors, "whom he represented as the dregs of society." "With some gentlemen in the line referred to," he now claimed, "he had as strict a friendship as with any persons on earth" (ibid., 3rd Cong., 1st sess., 700, 705).
287. Uriah Tracy to Oliver Wolcott, Sr., Jan. 24, 1797, George Gibbs, ed., Memoirs of the Administrations of Washington and John Adams. Edited from the Papers of Oliver Wolcott, 2 vols. (New York: printed privately, 1846), 1:439; Jefferson quoted in Elkins and McKitrick, Age of Federalism, 724-25. Sloan, "Hamilton's Second Thoughts," 74, explains that France's conquest of the Netherlands meant that the Federalists could not borrow - they had to tax.
288. Uriah Tracy to Oliver Wolcott, Sr., Jan. 24, 1797, George Gibbs, ed., Memoirs of the Administrations of Washington and John Adams. Edited from the Papers of Oliver Wolcott, 2 vols. (New York: printed privately, 1846), 1:439; Jefferson quoted in Elkins and McKitrick, Age of Federalism, 724-25. Sloan, "Hamilton's Second Thoughts," 74, explains that France's conquest of the Netherlands meant that the Federalists could not borrow - they had to tax.
289. Uriah Tracy to Oliver Wolcott, Sr., Jan. 24, 1797, George Gibbs, ed., Memoirs of the Administrations of Washington and John Adams. Edited from the Papers of Oliver Wolcott, 2 vols. (New York: printed privately, 1846), 1:439; Jefferson quoted in Elkins and McKitrick, Age of Federalism, 724-25. Sloan, "Hamilton's Second Thoughts," 74, explains that France's conquest of the Netherlands meant that the Federalists could not borrow - they had to tax.
290. Albert Gallatin, A Sketch of the Finance of the United States, in The Writings of Albert Gallatin, ed. Henry Adams, 3 vols. (New York: Antiquarian Press, 1960), 3:69-168.
291. Ibid., 3:168. Gallatin dismissed excises on the grounds that U.S. manufacturing was too small-scale and scattered to generate revenue either in large sums or efficiently. Ibid., 3:162-63.
292. Ibid., 3:168. Gallatin dismissed excises on the grounds that U.S. manufacturing was too small-scale and scattered to generate revenue either in large sums or efficiently. Ibid., 3:162-63.
293. Ibid., 3:160. Madison anticipated this analysis in his 1783 proposal to tax land in an inverse proportion to population density, and there were precursors as early as the 1776 debate over the Articles of Confederation. Gallatin's innovation was to grasp the partisan implications of the analysis for Republicans in the 1790s: A national land tax identified with the Federalists could turn New England farmers into Jeffersonians.
294. Ibid., 3:159.
295. Annals, 4th Cong., 2nd sess., 1939. For party identification in the fourth and fifth congresses, I am relying on Dauer Adams Federalists, 294-96, 306-9. 7
296. Annals, 4th Cong., 2nd sess., 1939. For party identification in the fourth and fifth congresses, I am relying on Dauer Adams Federalists, 294-96, 306-9. 7
297. Annals, 4th Cong., 2nd sess., 1936 .
298. For slaves as taxable personal property in antebellum states, Peter Wallenstein, From Slave South to New South: Public Policy in Nineteenth-Century Georgia (Chapel Hill: University of North Carolina Press, 1987); J. Mills Thornton III, "Fiscal Policy and the Failure of Radical Reconstruction in the Lower South," in Region, Race, and Reconstruction: Essays in Honor of C. Vann Woodward, ed. J. Morgan Kousser and James M. McPherson (New York: Oxford University Press, 1982), 349-94. For the taxation of "intangible assets," Clifton K. Yearley, The Money Machines: the Breakdown and Reform of Governmental and Party Finance in the North, 1860-1920 (Albany: State University of New York Press, 1970).
299. For slaves as taxable personal property in antebellum states, Peter Wallenstein, From Slave South to New South: Public Policy in Nineteenth-Century Georgia (Chapel Hill: University of North Carolina Press, 1987); J. Mills Thornton III, "Fiscal Policy and the Failure of Radical Reconstruction in the Lower South," in Region, Race, and Reconstruction: Essays in Honor of C. Vann Woodward, ed. J. Morgan Kousser and James M. McPherson (New York: Oxford University Press, 1982), 349-94. For the taxation of "intangible assets," Clifton K. Yearley, The Money Machines: the Breakdown and Reform of Governmental and Party Finance in the North, 1860-1920 (Albany: State University of New York Press, 1970).
300. For slaves as taxable personal property in antebellum states, Peter Wallenstein, From Slave South to New South: Public Policy in Nineteenth-Century Georgia (Chapel Hill: University of North Carolina Press, 1987); J. Mills Thornton III, "Fiscal Policy and the Failure of Radical Reconstruction in the Lower South," in Region, Race, and Reconstruction: Essays in Honor of C. Vann Woodward, ed. J. Morgan Kousser and James M. McPherson (New York: Oxford University Press, 1982), 349-94. For the taxation of "intangible assets," Clifton K. Yearley, The Money Machines: the Breakdown and Reform of Governmental and Party Finance in the North, 1860-1920 (Albany: State University of New York Press, 1970).
301. The effect in South Carolina would include both: the urban merchants of Charleston, largely Federalist, would "go free," while the slaveholding planters, largely Republican, would be seen paving their share. There was also another problem with direct taxation. Apportionment using the 1790 census would neglect a decade of westward migration, which would hurt New England and benefit the middle states and South. Annals, 4th Cong., 2nd sess., 1855-56, 1906, 1917-27.
302. Annals, 5th Cong., 2nd sess., 1846. See also Samuel Sewall (F-MA): This clause was intended as a remedy to the defect acknowledged to exist in a system of this kind, of not being able to reach personal property. This bill does not go to the property of persons in business, or to any kind of money-property, and laying a tax upon a man, in proportion to the size and goodness of his house, will, in some degree, remedy the omission. (Ibid., 1853) Hamilton had proposed a house tax in 1783, and now fleshed out the proposal as a progressive tax with a schedule of rates per room plus surcharges, e.g., 20 cents per fireplace, 25 cents per painted room, $2 per stucco ceiling. Hamilton, however, wanted this (with other taxes) to substitute for a land tax even if it had to be apportioned. Hamilton to Wolcott, June 6, June 8, 1797, Gibbs, Memoirs, 1:544-47; Hamilton to William Loughton Smith, June 10, 1797, Hamilton Papers, 21:106-7. Wolcott and the congressional Federalists incorporated the progressive house tax into the direct tax.
303. Annals, 5th Cong., 2nd sess., 1846. See also Samuel Sewall (F-MA): This clause was intended as a remedy to the defect acknowledged to exist in a system of this kind, of not being able to reach personal property. This bill does not go to the property of persons in business, or to any kind of money-property, and laying a tax upon a man, in proportion to the size and goodness of his house, will, in some degree, remedy the omission. (Ibid., 1853) Hamilton had proposed a house tax in 1783, and now fleshed out the proposal as a progressive tax with a schedule of rates per room plus surcharges, e.g., 20 cents per fireplace, 25 cents per painted room, $2 per stucco ceiling. Hamilton, however, wanted this (with other taxes) to substitute for a land tax even if it had to be apportioned. Hamilton to Wolcott, June 6, June 8, 1797, Gibbs, Memoirs, 1:544-47; Hamilton to William Loughton Smith, June 10, 1797, Hamilton Papers, 21:106-7. Wolcott and the congressional Federalists incorporated the progressive
304. Annals, 5th Cong., 2nd sess., 1846. See also Samuel Sewall (F-MA): This clause was intended as a remedy to the defect acknowledged to exist in a system of this kind, of not being able to reach personal property. This bill does not go to the property of persons in business, or to any kind of money-property, and laying a tax upon a man, in proportion to the size and goodness of his house, will, in some degree, remedy the omission. (Ibid., 1853) Hamilton had proposed a house tax in 1783, and now fleshed out the proposal as a progressive tax with a schedule of rates per room plus surcharges, e.g., 20 cents per fireplace, 25 cents per painted room, $2 per stucco ceiling. Hamilton, however, wanted this (with other taxes) to substitute for a land tax even if it had to be apportioned. Hamilton to Wolcott, June 6, June 8, 1797, Gibbs, Memoirs, 1:544-47; Hamilton to William Loughton Smith, June 10, 1797, Hamilton Papers, 21:106-7. Wolcott and the congressional Federalists incorporated the progressive house tax into the direct tax.
305. Annals, 5th Cong., 2nd sess., 1846. See also Samuel Sewall (F-MA): This clause was intended as a remedy to the defect acknowledged to exist in a system of this kind, of not being able to reach personal property. This bill does not go to the property of persons in business, or to any kind of money-property, and laying a tax upon a man, in proportion to the size and goodness of his house, will, in some degree, remedy the omission. (Ibid., 1853) Hamilton had proposed a house tax in 1783, and now fleshed out the proposal as a progressive tax with a schedule of rates per room plus surcharges, e.g., 20 cents per fireplace, 25 cents per painted room, $2 per stucco ceiling. Hamilton, however, wanted this (with other taxes) to substitute for a land tax even if it had to be apportioned. Hamilton to Wolcott, June 6, June 8, 1797, Gibbs, Memoirs, 1:544-47; Hamilton to William Loughton Smith, June 10, 1797, Hamilton Papers, 21:106-7. Wolcott and the congressional Federalists incorporated the progressive house tax into the direct tax.
306. U.S. Statutes at Large, 1 (1798), 597-98.
307. I have found no better source for these estimates than Gallatin's attack on them as "a mere take-in." Annals, 5th Cong., 2nd sess., 1850. Oliver Wolcott, "Apportionment of Direct Taxes," May 25, 1798, American State Papers: Finance, 1:589-90, made similar estimates for a bill that assessed houses differently and taxed slaves at a lower rate. Federalists were explicit about their intentions for the houses. John Williams (F-NY): The riches of the country lie in the cities, and the taxes ought, therefore, principally to fall there." Sewall: urban houses "will be taxed much higher than houses in the country" in order to favor farmers, who "would see the reasonableness of taxing people according to their ability to pay, which is the object of this bill." Annals, 5th Cong., 2nd sess., 1841, 1854.
308. I have found no better source for these estimates than Gallatin's attack on them as "a mere take-in." Annals, 5th Cong., 2nd sess., 1850. Oliver Wolcott, "Apportionment of Direct Taxes," May 25, 1798, American State Papers: Finance, 1:589-90, made similar estimates for a bill that assessed houses differently and taxed slaves at a lower rate. Federalists were explicit about their intentions for the houses. John Williams (F-NY): The riches of the country lie in the cities, and the taxes ought, therefore, principally to fall there." Sewall: urban houses "will be taxed much higher than houses in the country" in order to favor farmers, who "would see the reasonableness of taxing people according to their ability to pay, which is the object of this bill." Annals, 5th Cong., 2nd sess., 1841, 1854.
309. I have found no better source for these estimates than Gallatin's attack on them as "a mere take-in." Annals, 5th Cong., 2nd sess., 1850. Oliver Wolcott, "Apportionment of Direct Taxes," May 25, 1798, American State Papers: Finance, 1:589-90, made similar estimates for a bill that assessed houses differently and taxed slaves at a lower rate. Federalists were explicit about their intentions for the houses. John Williams (F-NY): The riches of the country lie in the cities, and the taxes ought, therefore, principally to fall there." Sewall: urban houses "will be taxed much higher than houses in the country" in order to favor farmers, who "would see the reasonableness of taxing people according to their ability to pay, which is the object of this bill." Annals, 5th Cong., 2nd sess., 1841, 1854.
310. I have found no better source for these estimates than Gallatin's attack on them as "a mere take-in." Annals, 5th Cong., 2nd sess., 1850. Oliver Wolcott, "Apportionment of Direct Taxes," May 25, 1798, American State Papers: Finance, 1:589-90, made similar estimates for a bill that assessed houses differently and taxed slaves at a lower rate. Federalists were explicit about their intentions for the houses. John Williams (F-NY): The riches of the country lie in the cities, and the taxes ought, therefore, principally to fall there." Sewall: urban houses "will be taxed much higher than houses in the country" in order to favor farmers, who "would see the reasonableness of taxing people according to their ability to pay, which is the object of this bill." Annals, 5th Cong., 2nd sess., 1841, 1854.
311. Ibid., 1853. Gallatin also tried to raise the slave tax to 65 cents. Ibid., 2059.
312. Ibid., 1853. Gallatin also tried to raise the slave tax to 65 cents. Ibid., 2059.
313. Ibid., 2058.
314. Two roll call votes are omitted: a June 8 vote defeating an attempt to use state tax laws to distribute the tax within states, and a June 29 vote on the slave tax. Federalists opposed the use of the state laws overwhelmingly and Republicans opposed it by a small margin. The slave tax won far stronger support from the North than the South this time, though 44 percent of Upper South congressmen still voted for it. Ibid., 1898, 2059-60.
315. Charles A. Beard, An Economic Interpretation of the Constitution of the United States (New York: Macmillan, 1913); Charles A. Beard, Economic Origins of Jeffersonian Democracy (New York: Macmillan, 1915).
316. Charles A. Beard, An Economic Interpretation of the Constitution of the United States (New York: Macmillan, 1913); Charles A. Beard, Economic Origins of Jeffersonian Democracy (New York: Macmillan, 1915).
317. One wonders, for example, how many of his South Carolina backcountry constituents actually read the detailed explication in Robert Goodloe Harper, "Circular Letter," July 23, 1798 Circular Letters, 1:136-38.
318. Dauer, Adams Federalists, 207.
319. David Hackett Fischer, The Revolution of American Conservatism: the Federalist Party in the Era of Jeffersonian Democracy (Chicago: University of Chicago Press, 1965). For New England Federalist rhetoric about slavery, Linda K. Kerber, Federalists in Dissent: Imagery and Ideology in Jeffersonian America (Ithaca: Cornell University Press, 1970), chap. 2, is indispensable.
320. David Hackett Fischer, The Revolution of American Conservatism: the Federalist Party in the Era of Jeffersonian Democracy (Chicago: University of Chicago Press, 1965). For New England Federalist rhetoric about slavery, Linda K. Kerber, Federalists in Dissent: Imagery and Ideology in Jeffersonian America (Ithaca: Cornell University Press, 1970), chap. 2, is indispensable.
321. Annals, 3rd Cong., 1st sess., 628.
322. Annals, 4th Cong., 2nd sess., 1939. Dauer, Adams Federalists, 296, identifies Page as a Federalist but shows that he voted with the Republicans in the fourth Congress.
323. Annals, 4th Cong., 2nd sess., 1939. Dauer, Adams Federalists, 296, identifies Page as a Federalist but shows that he voted with the Republicans in the fourth Congress.
324. For the quotation, Annals, 12th Cong., 1st sess., 1123. For Gallatin's plan, ibid., 847-56. For the abolition of the Federalist tax system, U.S. Statutes at Large, 2 (1802), 148-50.
325. For the quotation, Annals, 12th Cong., 1st sess., 1123. For Gallatin's plan, ibid., 847-56. For the abolition of the Federalist tax system, U.S. Statutes at Large, 2 (1802), 148-50.
326. For the quotation, Annals, 12th Cong., 1st sess., 1123. For Gallatin's plan, ibid., 847-56. For the abolition of the Federalist tax system, U.S. Statutes at Large, 2 (1802), 148-50.
327. Statutes at Large, 3 (1813), 26, 53-71.
328. Ibid., 3 (1815), 164-80; 3 (1817), 401-3.
329. Ibid., 3 (1815), 164-80; 3 (1817), 401-3.
330. Annals, 13th Cong., 1st sess., 422-28, quotations on 423, 427.