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The Jeffersonian cyclopedia;

a comprehensive collection of the views of Thomas Jefferson classified and arranged in alphabetical order under nine thousand titles relating to government, politics, law, education, political economy, finance, science, art, literature, religious freedom, morals, etc.;
3 occurrences of jefferson cyclopedia
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8288. TAXATION, Direct and indirect.—[continued].
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3 occurrences of jefferson cyclopedia
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8288. TAXATION, Direct and indirect.—[continued].

A proposition has been
made to Congress to begin sinking the public
debt by a tax on pleasure horses; that is to
say, on all horses not employed for the
draught or farm. It is said there is not a
horse of that description eastward of New
York. And as to call this a direct tax would
oblige them to proportionate it among the
States according to the census, they choose
to class it among the indirect taxes.—
To Dr. George Gilmer. Washington ed. iii, 494. Ford ed., vi, 146.
(Pa., 1792)