The Carriage Tax Conundrum

This chapter explores the historical and political significance of George Washington's luxurious carriage and the implementation of a national carriage tax in 1794. It examines the resistance from wealthy groups, the emergence of Jeffersonian Republicans, and the complexities of direct taxation as it related to state populations and slavery. Through a significant legal case involving an exaggerated carriage ownership claim, the chapter highlights the constitutional debates surrounding taxation during the early years of the United States.