Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three-fifths of all other persons. The actual enumeration shall be made within three years after the first meeting of the Congress of the United States, and within every subsequent term of ten years, in such manner as they shall by each State shall have at least one Representative; and until such enumeration shall be made, the State of New Hampshire shall be entitled to choose three; Massachusetts eight, Rhode Island and Providence Plantations one; Connecticut five; New York six; New Jersey four; Pennsylvania eight, Delaware one; Maryland six; Virginia ten; North Carolina five; South Carolina five; and Georgia three.
George Washington believes that the states of America must pay taxes within the whole country. However, some times later all the states will have different tax rates and laws because every state is like another country. In this constitution, Indians are excluded from paying taxes as native Americans were not considered as humans at that period.