Appendix Q
                                
                      Apportionment Statute
                          July 14, 1798







































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                                                The Federal Zone:


Reader's Notes:























































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                                                       Appendix Q


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.




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                                                The Federal Zone:


     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
                                      =============





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