The apportionment of taxes on the various descriptions of property is an act which seems to require the most exact impartiality; yet there is, perhaps, no legislative act in which greater opportunity and temptation are given to a predominant party to trample on the rules of justice. Every shilling which they overburden the inferior number is a shilling saved to their own pockets. ✨ Alexander Hamilton, James Madison, John Jay (1831). The Federalist on the New Constitution, p.48

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