apportion presenta direct taxes? [3.] Representatives and direct taxes shall be appor- What is the tioned among the several States which may be included ment of rewithin this Union, according to their respective num-tives and bers; which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three-fifths of all other persons. The actual enumeration shall be made within three years after the Census? first meeting of the Congress of the United States, and within every subsequent term of ten years, in such manner as they shall by law direct. The number of Number of representatives shall not exceed one for every thirty tives? thousand, but each State shall have at least one representative; and, until such enumeration shall be made, the State of New Hampshire shall be entitled to choose three, Massachusetts eight, Rhode Island and Providence Plantations one, Connecticut five, New York six, New Jersey four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten, North Carolina five, South Carolina five, and Georgia three. representa 21. REPRESENTATIVES.-As to the reasons for the rule, see Give facts of Story's Const. § 630-689. Notes to third edition; 1 Elliot's Representa Debates, 212, 213; 2 Pitk. Hist. 233-248. tives and numbers. 168. 22. DIRECT TAXES, perhaps, mean, in the stricter sense, a rate What are imposed by government upon individuals (polls), lands, houses, direct taxes? horses, cattle, possessions, and occupations, as distinguished from customs, duties, imposts, and excises. Webster. See Burrill's Law Dic., TAX. In the case of Hylton v. The United States the question was 72-77, 144, much discussed; but no authoritative conclusion seemed to be 163, 161. 1894. On per sonals? and what by settled. The general impression seemed to be, that a tax on real estate, such as the war tax of 1862, might be intended. See the subject discussed. Story's Const. § 955-957. Only four direct taxes have been laid: In 1798, 1813, 1815, 1861 Story's Const. § 642; 2. Brightly's Dig. 407; Internal Revenue pamphlets everywhere. The Internal Revenue tax is sup posed to come under a different classification. A tax on carriages is not a direct tax. There are three kinds of taxes: duties, imposts, and excises, which are to be laid by the rule of uniformity; and capitation and direct taxes on land, which What by are to be laid by the rule of apportionment. Hylton v. the United uniformity, States, 3 Dallas, 171. License Tax Cases, 5 Wall. 477. The better apportion- opinion seemed to be, that the direct taxes were a capitation or poll tax, or a tax on land. Hylton v. United States, 3 Dall. 171; 1 Kent's Com. 255, 256. This does not preclude the right to impose a direct tax in the District of Columbia (and the Territories) in proportion to the census directed to be taken by the Constitution. Loughborough v. Blake, 5 Wh. 317; 1 Kent's Com. ment? 144. How apportioned? 17, 18, 144, 220. What are numbers? 144, 23. 256. 23. APPORTIONED.-Proportion and ratio are equivalent words; and it is the definition of proportion among numbers, that they have a ratio common to all—a common divisor. (Jefferson in 1792.) Story's Const. 3d Ed. § 683, note 2; which note also contains Mr. Webster's report on fractional numbers, in 1832. These two opposite views exhaust the whole argument. See Farrar, § 131-141. In these he discusses "free persons," and "all other persons." practice has been to exclude from the "numbers" none except two-fifths of the slaves, thus counting the three-fifths of the "all other persons." That is, five slaves were only equal to three "free persons," whether colored or aliens. See Story's Const. § 630-689, 3d Ed., and the voluminous notes, which exhaust the whole subject. The The 24. NUMBERS.—The meaning of the word "numbers" is, that two-fifths of all the slaves were excluded; but the free negroes, and all other persons, except tribes of Indians, were enumerated. total numbers by the eighth census (1860) were:In the free States and Territories-whites... Deduct two-fifths of slave population.. Leaving a representative slave population of.. Total free population in the States, District of Columbia, and Territories Total slave population... .18,936,579 237,218 8,039,000 3,950,000 251,000 1,580,000 2,370,000 .27,463,797 3,961,129 127,381 Ratio of representatives. The apportionment of representation under the census of 1860 was as follows: Alabama 6, Arkansas 3, California 3, Connecticut 4, Delaware 1, Florida 1, Georgia 7, Illinois 14, Indiana 11, Iowa ment, in 6, Kentucky 9, Louisiana 5, Maine 5, Maryland 5, Massachusetts What was 10, Michigan 6, Minnesota 2, Mississippi 5, Missouri 9, New Hamp- apportionshire 3, New Jersey 5, New York 31, North Carolina 7, Ohio 19, 1860? Oregon 1, Pennsylvania 24, Rhode Island 2, South Carolina 4, Tennessee 8, Texas 4, Vermont 3, Virginia 11, Wisconsin 6. The territories of Kansas, Nebraska, and Nevada have since been admitted as States, each with 1 representative; Colorado has been organized under an enabling act, and will be admitted with 1 representative; Virginia has been divided, and West Virginia has 3 representatives, leaving Virginia 8. NUMBERS OF THE STATES AND TERRITORIES, &c.-1860. CENSUS OF 1860. 168 RATIO OF INCREASE FROM 1850 [Preliminary report on the eighth census, page 131.] The following table, showing the population of the Stutes at the different decades, from 1790 to 1860, has been prepared by the editor with great care; and, as the numbers are taken from the census reports, he feels confident that it is Total 3,929,827 5,305,925 7,239,814 9,638,131 12,8 6,0:0 17,069,453 23,191,876 31,443,322 And see Story's Const., § 644, note 1 of 3d Ed., Preliminary report on the eighth census, pages 5 and 131. Table showing the number of the Inhabitants of the States and Territories at each Census from 1790 to 1860, inclusive, and the number of Whites, Free Colored, and Slaves, respectively, together with the rate of increase of each class during the several decennial terms and for the whole period. Aggregate population. 1790. 1800. 1810. 1820. 1880. 1840. 1850. 1860. Total population... Total slave population. Total col'd population. 8,929,827 5,305,925 35.02 7,239,814 36.45 9,638,131 83.18 12,866,020 33.49 17,069,458 32.67 23,191,876 35.87 31,443,322 35.59 700.16 386,803 20.87 484,449 12.46 487,970 12.33 720.65 14,581,998 34.81 19,987,563 37.07 26,461,813 37.40 747.66 2,487,455 28.81 3,204,313 28.82 3,953,760 28.39 466.53 White population of Indian Territory west of Arkansas. 1,988 Free colored population of Indian Territory west of Arkansas. Preliminary report on the eighth census. Page 124. 81,747,514 |