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Direct Tax:

REPORT OF THE COMMITTEE OF WAYS AND MEANS... WHETHER ANY AND WHAT AMENDMENTS ARE NECESSARY IN THE 'ACT TO PROVIDE FOR THE VALUATION OF LANDS AND DWELLING-HOUSES, AND THE ENUMERATION OF SLAVES WITHIN THE UNITED STATES.' 21ST JANUARY, 1799.

[Philadelphia: 1799] 8pp, untrimmed and unopened, lightly tanned, Very Good. An attempt to remedy a snag that had developed in enforcing the Nation's first Direct Tax. Article II of the Constitution permits the federal government to impose a direct tax-- that is, one paid directly by the taxpayer to the government based on the value of the taxed item-- only by apportionment among the States "according to their respective numbers." The original plan, which called for individuals to report the number of windows in their dwellings, "has given rise to much discontent in several parts of the country, and to considerable consequent embarrassment in obtaining the lists. This discontent has proceeded in part...from an apprehension, among the country people, that the return of windows was intended as the ground work of a window tax." Though this fear was "wholly unfounded," the Committee has reworked the bill accordingly. This scarce report also includes the remarks of Oliver Wolcott, Secretary of the Treasury. FIRST EDITION. Evans 36575. NAIP w026510 [8]. Sabin 69815.


Book Id: 21593

Price: $350.00

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