When the Articles of Confederation were adopted in 1781, Article VIII provided for direct taxation of the states in proportion to the "value of all land" to fund the Revolution. Garry Wills in "Negro President" points out that an amendment in 1783 to base taxation on population (leading to the 3/5ths compromise) was not unanimous and did not amend the Articles. The formula is later included in the Constitution (Article I Section 2 Clause 3) which would indicate that the formula was in use. How did Virginia caIculate its contribution between 1781 and 1788? Is there a reference? Thank you for any help. Richard E. Dixon Clifton, VA 20124-2115 703-830-8177 fax 703-691-0978 To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-hist.html