The laws and customs of the
States in which slavery has existed for so long a period, must have had
their influence on the opinions and habits of the citizens, which ought
not to be disregarded on the present occasion.
* * * * *
When the general convention that formed the Constitution took this
subject into their consideration, the whole question was once more
examined; and while it was agreed that all contributions to the common
treasury should be made according to the ability of the several States
to furnish the same, the old difficulty recurred in agreeing upon a
rule whereby such ability should be ascertained, there being no simple
standard by which the ability of individuals to pay taxes can be
ascertained. A diversity in the selection of taxes has been deemed
requisite to their equalization. Between communities this difficulty is
less considerable, and although the rule of relative numbers would not
accurately measure the relative wealth of nations, in States in the
circumstances of the United States, whose institutions, laws, and
employments are so much alike, the rule of numbers is probably as near
equal as any other simple and practical rule can be expected to be
(though between the old and new States its equity is defective),--these
considerations, added to the approbation which had already been given to
the rule, by a majority of the States, induced the convention to agree
that direct taxes should be apportioned among the States, according to
the whole number of free persons, and three-fifths of the slaves which
they might respectively contain.
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