STEINMO, Sven

Why is government so small in America? - Malden : Wiley-Blackwell, July 1995

The apportionment of taxes on the various descriptions of property is an act which seems to require the most exact impartiality; yet there is, perhaps, no legislative act, in which greater opportunity and temptation are given to a predominant party to trample on the rules of justice. Every shilling, with which they overburden the inferior number, is a shilling saved in their pocket (James Madison, Federalist 10).