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