Impositions of this kind usually fall under the denomination of indirect taxes, and must for a long time constitute the chief part of the revenue raised in this country. Those of the direct kind, which principally relate to land and buildings, may admit of a rule of apportionment. Either the value of land, or the number of the people, may serve as a standard.
advocates for indirect taxes by way of duties and excise rather than direct taxes on land and buildings. maybe income axes weren't present at the time. research
