This short video explains the role played by slavery in counting population for taxation and representation. Drawing upon an unsuccessful 1783 amendment to the Articles, James Madison suggested that the slave population be counted at 60% for both representation and taxation. Professor John Kaminski explains how this “federal ratio” reconciled Southerners (who wanted slaves counted as people for representation) and Northerners (who wanted slaves counted as property in determining taxation.)
Constitutional Index – Uniformity of Taxation Clause
The Constitutional Index breaks down the U.S. Constitution by Section, Amendment, and Clause and contains broader topics and themes. These are used to cross-reference Library resources in an effort to annotate constitutional history.
Constitutional Index – Direct Taxes Clause
The Constitutional Index breaks down the U.S. Constitution by Section, Amendment, and Clause and contains broader topics and themes. These are used to cross-reference Library resources in an effort to annotate constitutional history.
Constitutional Index – Exportation Tax Clause
The Constitutional Index breaks down the U.S. Constitution by Section, Amendment, and Clause and contains broader topics and themes. These are used to cross-reference Library resources in an effort to annotate constitutional history.