"An Act to lay and collect a direct tax within the United States.
Sec. I. BE it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a direct tax of two millions of dollars shall be, and hereby is laid upon the United States, and apportioned to the states respectively in the manner following:
"To the state of New-Hampshire, seventy-seven thousand, seven hundred and five dollars, thirty six cents, and two mills.
"To the state of Massachusetts, two hundred and sixty thousand, four hundred and thirty-five dollars, thirty-one cents, and two mills.
"To the state of Rhode Island, thirty-seven thousand, five hundred and two dollars, and eight cents...."[Pg. 204]
"...Sec. 2. And be if further enacted, That the said tax shall be collected by the Supervisors, inspectors and collectors of the internal revenues of the United States, under the direction of the Secretary of the Treasury, and pursuant to such regulations he shall establish; and shall be assessed upon dwelling houses, lands and slaves, according to the valuations and enumerations to be made pursuant to the act, instituted "An act to provide for the valuation of lands and dwelling houses, and the enumeration of slaves within the United States," and in the following manner: . . . "
"Sec. 9. And be it farther enacted, That each of the said collectors hall immediately after receiving his collection list, advertise, by notifications, to be posted up in at least four public places in each collection district, that the said tax has become due and payable and the times and places at which he will attend to receive the same; and, in respect to persons who shall not attend, according to such notifications, it shall be the duty of each collector to apply once at their respective dwellings, within such district, and there demand the taxes payable by such persons; and if the said taxes shall not be then paid, or within twenty days thereafter, it hall be lawful for such collector to proceed to collect the said taxes, by distress and sale of the goods, chattels or effects of the persons delinquent as aforesaid, with a commission of eight per centum upon the said taxes, to and for the use of such collector: Provided, that it shall not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or the household utensils, or apparel necessary for a family...." [Pg. 210-11]
"....Approved, July 14, 1798: JOHN ADAMS, President of the United States" [Pg. 219]
[ACTS PASSED AT THE FIRST SESSION OF THE FIFTH CONGRESS OF THE UNITED STATES OF AMERICA, BEGUN AND HELD AT THE CITY OF PHILADELPHIA, In the State of Pennsylvania, On Monday the fifteenth of May, IN THE YEAR M,DCC,XCVII. AND OF THE INDEPENDENCE OF THE UNITED STATES, THE TWENTY-FIRST. PHILADELPHIA: PRINTED BY RICHARD FOLWELL, No. 63, NORTH FROST-STREET.]
Finding proof in one of the first tax acts. It just doesn't get any more ironic than that, does it? Well, at least they knew they couldn't INFRINGE upon our arms back then, eh?