James Madison, a former Delegate to the Constitutional Convention, using the pseudonym “Publius,” publishes Federalist #54, emphasizing the balance in the house of representatives between taxation and representation. In paragraph nine writes,
In one respect, the establishment of a common measure for representation and taxation will have a very salutary effect. As the accuracy of the census to be obtained by the Congress will necessarily depend, in a considerable degree on the disposition, if not on the co-operation, of the States, it is of great importance that the States should feel as little bias as possible, to swell or to reduce the amount of their numbers. Were their share of representation alone to be governed by this rule, they would have an interest in exaggerating their inhabitants. Were the rule to decide their share of taxation alone, a contrary temptation would prevail. By extending the rule to both objects, the States will have opposite interests, which will control and balance each other, and produce the requisite impartiality.
[added 7/25/2026]
Subsequent Events:
Authority:
Articles of Confederation, Article XIII
ccc-2point0.com/Articles-of-Confederation
References:
Irwin A. Schiff, The Great Income Tax Hoax: Why You Can Immediately Stop Paying This Illegally Enforced Tax, (Hamden, Connecticut: Freedom Books, 1985), 29-30.
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