8333. TAXES, Exact division of.—
It
will be said that, though, for taxes, there May
always be found a divisor which will apportion
them among the States according to numbers
exactly, without leaving any remainder,
yet, for representatives, there can be no such
common ratio, or divisor, which, applied to
the several numbers, will divide them exactly,
without a remainder or fraction. I answer,
then, that taxes must be divided exactly, and
representatives as nearly as the nearest ratio
will admit.—
Opinion on Apportionment Bill. Washington ed. vii, 596.
Ford ed., v, 495.
(1792)
