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When the general convention that formed the Constitution took this subject into their consideration, the whole question was once more examined; and while it was agreed that all contributions to the common treasury should be made according to the ability of the several States to furnish the same, the old difficulty recurred in agreeing upon a rule whereby such ability should be ascertained, there being no simple standard by which the ability of individuals to pay taxes can be ascertained.  A diversity in the selection of taxes has been deemed requisite to their equalization.  Between communities this difficulty is less considerable, and although the rule of relative numbers would not accurately measure the relative wealth of nations, in States in the circumstances of the United States, whose institutions, laws, and employments are so much alike, the rule of numbers is probably as near equal as any other simple and practical rule can be expected to be (though between the old and new States its equity is defective),—­these considerations, added to the approbation which had already been given to the rule, by a majority of the States, induced the convention to agree that direct taxes should be apportioned among the States, according to the whole number of free persons, and three-fifths of the slaves which they might respectively contain.

The rule for apportionment of taxes is not necessarily the most equitable rule for the apportionment of representatives among the States; property must not be disregarded in the composition of the first rule, but frequently is overlooked in the establishment of the second.  A rule which might be approved in respect to taxes, would be disapproved in respect to representatives; one individual possessing twice as much property as another, might be required to pay double the taxes of such other; but no man has two votes to another’s one; rich or poor, each has but a single vote in the choice of representatives.

In the dispute between England and the colonies, the latter denied the right of the former to tax them, because they were not represented in the English Parliament.  They contended that, according to the law of the land, taxation and representation were inseparable.  The rule of taxation being agreed upon by the convention, it is possible that the maxim with which we successfully opposed the claim of England may have had an influence in procuring the adoption of the same rule for the apportionment of representatives; the true meaning, however, of this principle of the English constitution is, that a colony or district is not to be taxed which is not represented; not that its number of representatives shall be ascertained by its quota of taxes.  If three-fifths of the slaves are virtually represented, or their owners obtain a disproportionate power in legislation, and in the appointment of the President of the United States, why should not other property