Appendix Q: Apportionment Statute

                                July 14, 1798 
        Fifth Congress, Second Session, Chapter 75, 1798 
        Chapter 75. -- An Act to lay and collect a direct tax within the 
                       United States, July 14, 1798 
        Section  1.     Be   it  enacted  by  the  Senate  and  House  of 
        Representatives of  the United  States  of  America  in  Congress 
        assembled,   That a  direct tax  of two millions of dollars shall 
        be, and hereby is laid upon the United States, and apportioned to 
        the states respectively, in the manner following: -- 
             To the state of New Hampshire, seventy-seven thousand seven 
        hundred and five dollars, thirty-six cents and two mills. 
             To the state of Massachusetts, two hundred and sixty 
        thousand four hundred and thirty-five dollars, thirty-one cents 
        and two mills. 
             To the state of Rhode Island, thirty-seven thousand five 
        hundred and two dollars and eight cents. 
             To the state of Connecticut, one hundred and twenty-nine 
        thousand seven hundred and sixty-seven dollars, and two mills. 
             To the state of Vermont, forty-six thousand eight hundred 
        and sixty-four dollars eighteen cents and seven mills. 
             To the state of New York, one hundred and eighty-one 
        thousand six hundred and eighty dollars, seventy cents and seven 
             To the state of New Jersey, ninety-eight thousand three 
        hundred and eighty-seven dollars, twenty-five cents, and three 
             To the state of Pennsylvania, two hundred and thirty-seven 
        thousand one hundred and seventy-seven dollars, seventy-two cents 
        and seven mills. 
             To the state of Delaware, thirty thousand four hundred and 
        thirty dollars, seventy-nine cents, and two mills. 
             To the state of Maryland, one hundred and fifty-two thousand 
        five hundred and ninety-nine dollars, ninety-five cents, and four 
             To the state of Virginia, three hundred and forty-five 
        thousand four hundred and eighty-eight dollars, sixty-six cents, 
        and five mills. 
             To the state of Kentucky, thirty-seven thousand six hundred 
        and forty-three dollars, ninety-nine cents, and seven mills. 
             To the state of North Carolina, one hundred and ninety-three 
        thousand six hundred and ninety-seven dollars, ninety-six cents, 
        and five mills. 
             To the state of Tennessee, eighteen thousand eight hundred 
        and six dollars, thirty-eight cents, and three mills. 
             To the state of South Carolina, one hundred and twelve 
        thousand nine hundred and ninety-seven dollars, seventy-three 
        cents and nine mills. 
             To the state of Georgia, thirty-eight thousand eight hundred 
        and fourteen dollars, eighty-seven cents, and five mills. 
        Section Two.   And be it further enacted, That the said tax shall 
        be collected by the supervisors, inspectors and collectors of the 
        internal revenues  of the  United States,  under the direction of 
        the Secretary  of the  Treasury, and pursuant to such regulations 
        as he  shall establish;   and  shall be  assessed upon  dwelling- 
        houses,  lands  and  slaves,  according  to  the  valuations  and 
        enumerations to be made pursuant to the act, intituled "An act to 
        provide for  the valuation  of lands and dwelling-houses, and the 
        enumeration of  slaves within  the United  States,"  and  in  the 
        following manner: .... 
        Displayed in  tabular  format,  the  States  of  the  Union  were 
        assessed as follows: 
                       State                    Direct Tax 
                       -------------          ------------- 
                       New Hampshire             77,705.362 
                       Massachusetts            260,435.312 
                       Rhode Island              37,502.080 
                       Connecticut              129,767.002 
                       Vermont                   46,864.187 
                       New York                 181,680.707 
                       New Jersey                98,387.253 
                       Pennsylvania             237,177.727 
                       Delaware                  30,430.792 
                       Maryland                 152,599.954 
                       Virginia                 345,488.665 
                       Kentucky                  37,643.997 
                       North Carolina           193,697.965 
                       Tennessee                 18,806.383 
                       South Carolina           112,997.739 
                       Georgia                   38,814.875 
                       Total:                 2,000,000.000 
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