and our country has produced few men Avho could speak more wisely. "A slave may indeed, from the custom of speech, be more properly called the wealth of his master, than the free laborer might be called the wealth of his employer; but as to the State, both are equally its wealth, and should therefore equally add to the quota of its tax." Yes; and, consequently, they should equally add to the quota of its representation.
Our author supposes that it is a great advantage to the slave-holding States that, while three-fifths of the slaves are entitled to representation, two-fifths are exempted from taxation. Why confine it to three-fifths? Suppose that none of them were entitled to representation, the only consequence would be, that the State would have fewer representatives, and, for that reason, would have a less amount of taxes to pay. In this case, all the slaves would be exempted from taxation; and, according to our author, the slave-holding States would have great reason to be content with so distinguishing an advantage. And, for the same reason, every other State would have cause to rejoice at the diminution of the number of its people, for although its representation would thereby be decreased, its taxes would be decreased in the same proportion. This is the true mode of testing the author's position. It will be found that every State values the right of representation at a price infinitely beyond the amount of direct taxes to which that right may subject it; and, of course, the Southern States have little reason to be thankful that two-fifths of their slaves are exempted from taxation, since they lose, in consequence of it, the right of representation to the same extent. The author, however, seems to have forgotten this connexion between representation and taxation; he looks only at the sources whence the Union may draw wealth from [ *115 ]*the South, without enquiring into the principles upon which her representation may be enlarged. He thinks that direct taxes ought to be apportioned, "according to the real value of property within the State;" in which case "the whole of the slaves would have been taxable as property." I have already remarked that this is, indeed, the true rule; but it is wholly impracticable. It would be alike impossible to fix a satisfactory standard of valuation, and to discover the taxable subjects. No approximation to the truth
