US Presidency
1836

By the ration of direct taxation, for example, the state of Delaware in the collection of $ 30,000,000 of revenue would pay into the Treasury $ 188,716, and in a distribution of $ 30,000,000 she would receive back from the government, according to the ration of the deposit bill, the sum of $ 306,122; and similar results would follow the comparison between the small and the large states throughout the union, thus realizing to the small states an advantage which would be doubtless as unacceptable to them as a motive for incorporating the principle in any system which would produce it as it would be inconsistent with the rights and expectations of the large states. It was certainly the intention of that provision of the Constitution which declares that all duties, imposts, and excises shall be uniform throughout the United States to make the burdens of taxation fall equally upon the people in whatever state of the union they may reside.