Everywhere the taxes are heaped upon the needy, while the rich, who have the apportioning of the impost, escape comparatively free (v.
In 1781 he favoured an amendment 'of the Articles of Confederation giving Congress power to enforce its requisitions, and in 1783, in spite of the open opposition of the Virginia legislature, which considered the Virginian delegates wholly subject to its instructions, he advocated that the states should grant to Congress for twenty-five years authority to levy an import duty, and suggested a scheme to provide for the interest on the debt not raised by the import duty - apportioning it among the states on the basis of population, counting three-fifths of the slaves, a ratio suggested by Madison himself.
Cooke's mounting is admirable for its symmetry and simplicity of design, its just apportioning of strength, and a general suitability of means to ends.
Walker, himself a prominent member of the party whose contention he states: "The reservation by the states of all rights not granted to the general government makes it fairly a matter of question whether purely statistical inquiries, other than for the single purpose of apportioning representation, could be initiated by any other authority than that of the states themselves.
The convention which drafted the Constitution of the United States attempted to secure a balance of interests by apportioning both representatives in Congress and direct taxes according to population.