[ENSLAVEMENT & ABOLITION]. Letter from the Secretary of the Treasury, Transmitting a Statement of the Valuations of Lands, Lots, and Dwelling Houses, and of Slaves in the Several States...." Washington: William A. Davis, 1816. 

Printed valuation document issued by United States Secretary of the Treasury A.J. [Alexander James] Dallas (1759-1817) to the Speaker of the U.S. House of Representatives [Henry Clay], "In obedience to the resolution of the House of Representatives of the 22d instant...." 3pp, 8 1/4 x 13 in. (disbound, toning, chipping at edges).

Dallas provides a statement of property values for 11 of the 18 states pursuant to the 1813 Act that ruled slaves as directly taxable property. "The States of New-Jersey, Pennsylvania, Virginia, South-Carolina, Georgia, Ohio, and Kentucky, assumed and paid their quotas of the tax; and no valuations, therefore, were made, under the act of July 22d, 1813, in those States." He then lists "Values of lands, lots, and dwelling houses," "Value of slaves," and "Total valuation" for the remaining northern and southern states that had not already paid their quotas of taxes. Notably several northern states including Connecticut and New York still retained enslaved persons, and the one Louisiana district that reported reflects a value of lands, lots, and dwellings that was nearly identical to the value of the enslaved persons there residing.

A powerful document reflecting an increasing north and south divide in slaveholding, and the disturbing reality of the valuation of slaves as taxable property.

This lot is located in Cincinnati.

Property from the Augustana Collection