[Confederate Imprint]:

$1,850 · Offered by William Reese Company

DIRECT TAXES [caption title]. A rare Confederate broadside arguing for the unconstitutionality of direct taxes proposed by the government in Richmond in order to fund the ongoing war effort. The anonymous author makes his argument thoroughly and litigiously, quoting extensively from such a variety of sources as Smith's Wealth of Nations, The Federalist Papers, nearly a century of congressional records, and more. Establishing through this evidence that "According to this definition, capitation taxes – taxes on real estate – or slaves – or property, whether real or personal...are all direct taxes," he makes the argument that, in order to be constitutional, a capitation tax "must be apportioned according to the census." Put bluntly, since the new Confederate government had yet to conduct such a census, the proposed capitation tax was illegal. He ties this decision to both the founding of the nation and to the Confederacy's capital, quoting from Virginia's own convention to ratify the Constitution in 1788, where it was stated "Till this enumeration (the census) be made, Congress will have no power to lay direct taxes." The broadside is signed only "G*****", and is dated March 9, 1863.In reality, direct taxation in the Confederacy during the war was a mere fraction of what it was in the North, comprising less than ten percent of total revenue. A property tax (including slaves), known as the War Tax, was levied in August of 1861, but was more or less ignored by the people of the So

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