?Final Price Realized includes Buyer’s Premium added to Hammer Price
Estimate: $ 500 - $ 750
THE FIRST DIRECT TAX IN THE UNITED STATES (TAXATION.) Extracts from an Act of Congress, entitled AN ACT To provide for the valuation of lands and dwelling houses,and the enumeration of slaves within the United States. 16 pages. 8vo, original untrimmed self-wrappers, sewn. [Philadelphia?], 1798
In 1798, the United States Fifth Congress, Second Session levied the first direct tax on American property, which included lands, houses on those lands and slaves; an extremely important factor in the economy of the early republic. Just as some states benefited more from the 1787 act that established voting districts by census--holding that a slave was equal to of a person, the present act had its winners and losers.
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