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Article 1, Section 9, Clause 4



Document 10

Richard D. Spaight, North Carolina Ratifying Convention

30 July 1788Elliot 4:209--10

He has made another objection, that land might not be taxed, and the other taxes might fall heavily on the poor people. Congress has a power to lay taxes, and no article is exempted or excluded. The proportion of each state may be raised in the most convenient manner. The census or enumeration provided is meant for the salvation and benefit of the Southern States. It was mentioned that land ought to be the only object of taxation. As an acre of land in the Northern States is worth many acres in the Southern States, this would have greatly oppressed the latter. It was then judged that the number of people, as therein provided, was the best criterion for fixing the proportion of each state, and that proportion in each state to be raised in the most easy manner for the people.


The Founders' Constitution
Volume 3, Article 1, Section 9, Clause 4, Document 10
http://press-pubs.uchicago.edu/founders/documents/a1_9_4s10.html
The University of Chicago Press

Elliot, Jonathan, ed. The Debates in the Several State Conventions on the Adoption of the Federal Constitution as Recommended by the General Convention at Philadelphia in 1787. . . . 5 vols. 2d ed. 1888. Reprint. New York: Burt Franklin, n.d.

Easy to print version.


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