Appendix Q
Apportionment Statute
July 14, 1798
Reader's Notes:
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
mills.
To the state
of New Jersey, ninety-eight thousand
three hundred and eighty-seven dollars, twenty-five cents, and three mills.
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 mills.
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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Reader’s Notes: