Appendix Q: Apportionment Statute

                                July 14, 1798

        Fifth Congress, Second Session, Chapter 75, 1798

        Chapter 75. -- An Act to lay and collect a direct tax within the
                       United States, July 14, 1798

        Section  1.     Be   it  enacted  by  the  Senate  and  House  of
        Representatives of  the United  States  of  America  in  Congress
        assembled,   That a  direct tax  of two millions of dollars shall
        be, and hereby is laid upon the United States, and apportioned to
        the states respectively, in the manner following: --

             To the state of New Hampshire, seventy-seven thousand seven
        hundred and five dollars, thirty-six cents and two mills.

             To the state of Massachusetts, two hundred and sixty
        thousand four hundred and thirty-five dollars, thirty-one cents
        and two mills.

             To the state of Rhode Island, thirty-seven thousand five
        hundred and two dollars and eight cents.

             To the state of Connecticut, one hundred and twenty-nine
        thousand seven hundred and sixty-seven dollars, and two mills.

             To the state of Vermont, forty-six thousand eight hundred
        and sixty-four dollars eighteen cents and seven mills.

             To the state of New York, one hundred and eighty-one
        thousand six hundred and eighty dollars, seventy cents and seven
        mills.

             To the state of New Jersey, ninety-eight thousand three
        hundred and eighty-seven dollars, twenty-five cents, and three
        mills.

             To the state of Pennsylvania, two hundred and thirty-seven
        thousand one hundred and seventy-seven dollars, seventy-two cents
        and seven mills.

             To the state of Delaware, thirty thousand four hundred and
        thirty dollars, seventy-nine cents, and two mills.

             To the state of Maryland, one hundred and fifty-two thousand
        five hundred and ninety-nine dollars, ninety-five cents, and four
        mills.

             To the state of Virginia, three hundred and forty-five
        thousand four hundred and eighty-eight dollars, sixty-six cents,
        and five mills.

             To the state of Kentucky, thirty-seven thousand six hundred
        and forty-three dollars, ninety-nine cents, and seven mills.

             To the state of North Carolina, one hundred and ninety-three
        thousand six hundred and ninety-seven dollars, ninety-six cents,
        and five mills.

             To the state of Tennessee, eighteen thousand eight hundred
        and six dollars, thirty-eight cents, and three mills.

             To the state of South Carolina, one hundred and twelve
        thousand nine hundred and ninety-seven dollars, seventy-three
        cents and nine mills.

             To the state of Georgia, thirty-eight thousand eight hundred
        and fourteen dollars, eighty-seven cents, and five mills.


        Section Two.   And be it further enacted, That the said tax shall
        be collected by the supervisors, inspectors and collectors of the
        internal revenues  of the  United States,  under the direction of
        the Secretary  of the  Treasury, and pursuant to such regulations
        as he  shall establish;   and  shall be  assessed upon  dwelling-
        houses,  lands  and  slaves,  according  to  the  valuations  and
        enumerations to be made pursuant to the act, intituled "An act to
        provide for  the valuation  of lands and dwelling-houses, and the
        enumeration of  slaves within  the United  States,"  and  in  the
        following manner: ....


        Displayed in  tabular  format,  the  States  of  the  Union  were
        assessed as follows:

                       State                    Direct Tax
                       -------------          -------------
                       New Hampshire             77,705.362
                       Massachusetts            260,435.312
                       Rhode Island              37,502.080
                       Connecticut              129,767.002
                       Vermont                   46,864.187
                       New York                 181,680.707
                       New Jersey                98,387.253
                       Pennsylvania             237,177.727
                       Delaware                  30,430.792
                       Maryland                 152,599.954
                       Virginia                 345,488.665
                       Kentucky                  37,643.997
                       North Carolina           193,697.965
                       Tennessee                 18,806.383
                       South Carolina           112,997.739
                       Georgia                   38,814.875
                                              -------------
                       Total:                 2,000,000.000
                                              =============