Comparing Them In
The Ratio Of Population, I Believe That They Are Richer Than Any
Other States.
They return between them thirteen Representatives,
Rhode Island sending two and Massachusetts eleven.
Iowa and Indiana
also send thirteen Representatives, Iowa sending two, and being thus
equal to Rhode Island; Indiana sending eleven, and being thus equal
to Massachusetts. Iowa and Indiana are Western States; and though I
am not prepared to say that they are the poorest States of the
Union, I can assert that they are exactly opposite in their
circumstances to Rhode Island and Massachusetts. The two Atlantic
States of New England are old established, rich, and commercial.
The two Western States I have named are full of new immigrants, are
comparatively poor, and are agricultural. Nevertheless any direct
taxation levied on those in the East and on those in the West must
be equal in its weight. Iowa must pay as much as Rhode Island;
Indiana must pay as much as Massachusetts. But Rhode Island and
Massachusetts could pay, without the sacrifice of any comfort to its
people, without any sensible suffering, an amount of direct taxation
which would crush the States of Iowa and Indiana - which indeed no
tax gatherer could collect out of those States. Rhode Island and
Massachusetts could with their ready money buy Iowa and Indiana; and
yet the income tax to be collected from the poor States is to be the
same in amount as that collected from the rich States. Within each
individual State the total amount of income tax or of other direct
taxation to be levied from that State may be apportioned as the
State may think fit; but an income tax of two per cent.
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