American Taxation, American Slavery

350 Pages·2006·1.26 MB·English

by  Robin L. Einhorn

American Taxation,American Slavery

AMERICAN AMERICAN
TAXATION SLAVERY
Robin L.Einhorn The University ofChicago Press
Chicago & London
R L.Eis professor ofhistory at the University ofCalifornia,Berkeley.She is
author ofProperty Rules: Political Economy in Chicago, 1833–1872(1991,reissued with
new preface,2001),also published by the University ofChicago Press.
The University ofChicago Press,Chicago 60637
The University ofChicago Press,Ltd.,London
© 2006 by The University ofChicago
All rights reserved.Published 2006
Printed in the United States ofAmerica
15 14 13 12 11 10 09 08 07 06 1 2 3 4 5
ISBN: 0-226-19487-6 (cloth)
Library ofCongress CataloginginPublication Data
Einhorn,Robin L.(Robin Leigh),1960–
American taxation,American slavery / Robin Einhorn.
p. cm.
Includes bibliographical references and index.
ISBN 0-226-19487-6 (cloth : alk.paper) 1. Slavery—Political aspects—United States—
History.2. Taxation—Political aspects—United States—History.3. Slavery—Economic
aspects—United States—History.4. State rights.5. United States—Politics and
government—1775–1783.6. United States—Politics and government—1783–1865.
I.Title.
E441.E38 2006
336.200973—dc22
2005030545
oThe paper used in this publication meets the minimum requirements ofthe American
National Standard for Information Sciences—Permanence ofPaper for Printed Library
Materials,ANSI Z39.48-1992.
To jop3
inevitably


List ofTables,Figures,and Maps ix
Acknowledgments xi
Introduction 1
Prologue: Taxation without Representation 11
  Colonial Tax Systems 24
1 Virginia 29
2 Massachusetts 53
3 Variations 79
  National Tax Politics 110
4 The Origin ofthe Tariff 117
5 Direct Taxes 157
  The Synthesis in the States 200
6 Property Taxes 207
Epilogue: James Madison on Slave Taxes 251
Appendix: How to Talk about Taxes 257
Notes 271
Index 327
vii

, ,  
Tables
1. The Federal Income Tax as an Apportioned Direct Tax Today 159
2. The 1794 Carriage Tax as an Apportioned Direct Tax,1796 161
3. Apportioning a $1 Tax per Capita (“Federal”): “Compromise”Gloss 176
4. Apportioning a $1 Tax per Capita (“Federal”): “Southern Victory”Gloss 177
5. Apportioning George Mason’s $500,000 Tax as a National Slave Tax,1790 183
6. Party Representation in Congress,1795–1799 186
7. Local Government School Taxes,1850 222
8. State Constitutions,1776–1860 234
9. Incidence ofU.S.Tax Burdens,1985 266
10. Tax Revenue in OECD Countries,2002 268
Figures
1. Federal Tax Revenue,1791–1815 112
2. State Property Taxes per Capita,1810–1850 220
3. Theoretical Incidence ofTaxes 260
4. More Likely Incidence ofTaxes 261
5. Incidence ofU.S.Tax Burdens,1985 265
Maps
1. Adoption ofUniformity Clauses,1776–1860 203
2. The Four “Divisions”ofVirginia,1830 237
ix