It is proposed to distribute this surplus--say $30,000,000--not
according to the ratio in which it has been collected and belongs to
the people of the States, but in that of their votes in the colleges of
electors of President and Vice-President. The effect of a distribution
upon that ratio is shown by the annexed table, marked A.
By an examination of that table it will be perceived that in the
distribution of a surplus of $30,000,000 upon that basis there is a
great departure from the principle which regards representation as the
true measure of taxation, and it will be found that the tendency of that
departure will be to increase whatever inequalities have been supposed
to attend the operation of our federal system in respect to its bearings
upon the different interests of the Union. In making the basis of
representation the basis of taxation the framers of the Constitution
intended to equalize the burdens which are necessary to support the
Government, and the adoption of that ratio, while it accomplished this
object, was also the means of adjusting other great topics arising out
of the conflicting views respecting the political equality of the
various members of the Confederacy.
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