"The
apportionment of taxes on the various descriptions of property is an act which
seems to require the most exact impartiality; yet there is, perhaps, no
legislative act in which greater opportunity and temptation are given to a
predominant party to trample on the rules of justice. Every shilling which they
overburden the inferior number is a shilling saved to their own pockets."
–James Madison, Federalist No. 10, 1787
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