| Book Review | The American Historical Review, 112.1

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| Book Review | The American Historical Review, 112.1 | The History Cooperative

Book Review

Canada and the United States

Robin L. Einhorn. American Taxation, American Slavery. Chicago: University of Chicago Press. 2006. Pp. xii, 337. $35.00.

In recent years, the study of slavery in colonial America and the United States has shown how the "peculiar institution" affected almost every aspect of American life: political, cultural, social, economic, demographic, ideological, legal, and intellectual. Studies have analyzed how the Founding Fathers treated their slaves, the mind of the master class, the political ideology of rural slaves, free blacks in a slave society, and regional differences among African Americans. But this book by Robin L. Einhorn is the first attempt to show how slavery affected the American tax system, and vice versa, over an extended period of time. The author shows how slavery influenced the American tax structure during a period of more than three hundred years, offering a unique and in many ways previously unexplored view of both subjects. This is an analysis of how taxes were levied, on what types of property they were levied, where they were levied on what types of property, and how this changed in different states, even different locals, at different times. It is also an analysis of national trends, how tax policies emerged during the American Revolution to finance the war and the new government, and how the Constitution of the United States required that "direct taxes" be apportioned to the states according to the population.

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