Auction Date:2012 Feb 15 @ 18:00 (UTC-05:00 : EST/CDT)
Location:5 Rt 101A Suite 5, Amherst, New Hampshire, 03031, United States
ALS - Autograph Letter Signed
ANS - Autograph Note Signed
AQS - Autograph Quotation Signed
AMQS - Autograph Musical Quotation Signed
DS - Document Signed
FDC - First Day Cover
Inscribed - “Personalized”
ISP - Inscribed Signed Photograph
LS - Letter Signed
SP - Signed Photograph
TLS - Typed Letter Signed
Partly-printed DS as president, one page, 14.5 x 9, July 17, 1798. Adams appoints “Thomas Dawes, Nathaniel Dummers, Nathaniel Wells, Nathan Lane, Eleazer Brooks, Beza Haywood, Joseph Allen, Abel Whitney, and William Bacon, all of the State of Massachusetts…Commissioners of the United States under the Act of Congress of the United States passed on the ninth day of July, 1798, entitled ‘An Act to provide for the valuation of lands and dwelling-houses and the enumeration of slaves within the United States.” Signed at the conclusion by Adams, and countersigned by Secretary of State Timothy Pickering. Beautifully cloth matted and framed by the Gallery of History with a portrait of Adams and two descriptive plaques to an overall size of 39 x 21.5. In very good condition, with intersecting folds, some of which appear to have had some professional repairs or reinforcement, scattered toning and soiling, and Adams’s signature fairly light, but still legible. The white wafer seal is toned, but intact.
Under a 1787 revised constitution, Congress acquired the power to tax citizens "to pay the Debts and provide for the common Defence and general Welfare of the United States"; fearing war was imminent with France the government built a military force by enacting legislation to raise $2 million dollars via a federal property tax. In July 1798 Congress passed the first direct tax on United States citizens in which real property—land, dwellings and slaves—were to be taxed.
Adams appointed commissioners for each state, who then oversaw the fairness of property valuations and the enumeration of slaves while other federal officials assessed the real estate and collected the tax. Taxation of slaves would account for 11% of the revenue. While Northerners opposed the tax, Southerners insisted on it, and it pitted Republicans against Federalists and North against South. This became the first and last federal tax on domestic property, as well as the first census and tax of slaves, who were to be taxed at a rate of 50¢ for each slave between the ages of 12 and 50. In the 1800 presidential election Jefferson defeated Adams partially because of this unpopular tax, repealing it in his first term and abolishing the slave trade in 1808.
Auction Location:
5 Rt 101A Suite 5, Amherst, New Hampshire, 03031, United States
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