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
Rhode Island 37,502.080
New York 181,680.707
New Jersey 98,387.253
North Carolina 193,697.965
South Carolina 112,997.739
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