Direct Taxes / [thin rule separating the headline from the body of text] / [followed by four columns of dense type]. Signed in type at the end "G******, March 9th, 1863."

NP [“Richmond?” suggested on OCLC]: np, 1863. Printed broadside, 15 1/2 x 12 inches, the headline printed in bold capital letters. An
anonymous essay on the text "What are direct taxes, within the meaning of the Constitution?" The author comes down decidedly on their being unconstitutional, citing Adam Smith, arguments from the Federalist Papers, 1790s congressional debates, early Supreme Court decisions, and Elliott's Debates, finally applying them to the present situation "Direct taxes must be apportioned according to the census. Whether the census of 1860 taken under authority of what was then the agent of the sovereign states, now forming this Confederacy, is a census within the meaning of the present Constitution, is a question we will not now discuss. But in any and every view, if direct taxes can be laid, they must be apportioned" and, since a census had yet to be taken in the Confederacy, direct taxes would be illegal. Parrish &Willingham 2065 (West Virginia only). Not in Crandall or Hummel. "More Virginia Broadsides" 708 (West Virginia only; photocopy at the Virginia State Library). OCLC locates one copy (Virginia). Folded, but a very good copy of a rare Confederate broadside printing of a detailed analysis of taxation. (#5016). Item #58059

Price: $2,000.00

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