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 MadisonA distinction of property results from that very protection which a free Government gives to unequal faculties of acquiring it.
James MadisonThe civil Government, though bereft of every thing like an associated hierarchy, possesses the requisite stability, and performs its functions with complete success; whilst the number, the industry, and the morality of the Priesthood, and the devotion of the people, have been manifestly increased by the total separation of the church from the State.
James Madison