Note 8 — FOURTH CONGRESS.—SECOND SESSION. (continued 3)

The solution of the enigma was, that those who voted against taxing slaves were opposed to any direct tax whatever, and the members from the slave States who supported the tax, did so because the taxation of lands and slaves went together in the slave States—the people were used to the association—and to omit slaves in the direct tax would be unjust and unpopular, as sparing the rich and making the tax fall heavier upon persons of less property.