21 Pages Posted: 3 May 2004
This article describes federal attempts, both successful and not, to tax slavery before 1865. It analyzes the pre-1865 discourse on slave taxes as a form of sin taxes, from a contemporary perspective.
Suggested Citation: Suggested Citation
Newman, Joel S., Slave Tax as Sin Tax: 18th and 19th Century Perspectives. Tax Notes, Vol. 101, No. 9, November 2003. Available at SSRN: https://ssrn.com/abstract=471968