hope this helps State-based representational conflicts, however, coexisted with regionally-based conflicts. In fact, the struggle to reconcile the place of slavery in the new republic had more influence on the enumeration of federal tax authority in the Constitution than any other issue. The perplexing approach adopted with respect to direct taxation attested to slavery's impact.
Article I, Section 2 provided that "representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers, which shall be determined by adding to the whole number of free persons . . . and excluding Indians not taxed, three-fifths of all other persons." Similarly, Article I, Section 9 stated that "no capitation or other direct tax shall be laid, unless in proportion to the census or enumeration herinbefore directed to be taken." The insertion of the direct tax clauses was not designed to protect the taxing power of states against the Federal government, or that of richer against poorer states. The delegates sought this compromise, rather, as a means to account for slaves when determining the number of southern congressional representatives. goodluck
