Statistics for occurrence #1 of “confederate States” in chapter 23, page 273 of Rebellion Record: a Diary of American Events: Documents and Narratives, Volume 8.:

...o obey that will; until that period the alternative left is to obey the paramount precept, and to execute it according to the only other rule provided, which is to make the tax uniform throughout the confederate States . The considerations just presented are greatly enforced by the reflection that any attempt to apportion taxes among States, some of which are wholly or partially in the occupation of hostile for...
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