1816 Slave Value of By State For Federal Taxation & More
1816-Dated, First Edition Imprint, entitled, “LETTER FROM THE SECRETARY OF THE TREASURY, TRANSMITTING A STATEMENT OF THE VALUATION OF LANDS, LOTS, AND DWELLING HOUSES, AND OF SLAVES,” Washington, Printed by William A. Davis, Very Fine.
This important, 13” x 8.5” printed early treatise lists the Assessed Value of Slaves in each State for the purpose of Federal taxation. Exceptions were made for certain States, which had already "paid their quotas of the tax." The first Federal tax in United States history was enacted in 1798. Slaves were included in the tax, as they contributed to the revenue of the several States. Slaves were taxed at 50 cents per head, and all Slaves between twelve and fifty years of age were to be listed, except those incapable of labor by reason of fixed infirmity or bodily disability. An amendment was made in 1813 which based the tax on the assessed valuation of property; namely land, houses, and Slaves. A further amendment, in 1815, placed the value of Slaves at $250 per head. This original historic document states, in part:
"Of the amount of the valuations of lands, lots, and dwelling houses, and of slaves, in the several States, made under the act of congress of the 22d of July, 1813, and returned by the principal assessors to the treasury. The States of New Jersey, Pennsylvania, Virginia, South Carolina, Georgia, Ohio, and Kentucky, assumed and paid their quotas of the tax; and no valuations, therefore, were made, under the act of July 22d, 1813, in those States." States that owed taxes based on the assessed value of their Slaves were Connecticut ($3,192), New York ($842,162), Delaware ($142,519), Maryland ($14,525,845), North Carolina ($34,082,545), Tennessee ($9,662,925), and Louisiana ($2,284,765). New Hampshire, Massachusetts, Vermont, and Rhode Island had no Slaves.
This rare volume measures 13" x 8.5" and remains in very good condition. It is bound in its original self-wraps, the binding reinforced with an additional strip, some light expected toning, page edges untrimmed, as issued, contains three leaves and is complete. We could not locate another available copy. (Shaw-Shoemaker 39523).