LEGAL
DISCLAIMER I am not a Tax Lawyer, Nor do I play Dan Evans on the internet. I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet. I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet. DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE. Go look it up for yourself. 
In the following hypothetical situation I demonstrate an attack on property by a majority in other states. A tax of Three Million Dollars on real estate acreage is imposed by the Congressional legislature of the Fruit and Produce Union. By the rules of the Constitution, this tax must be laid according to the rules of apportionment. The following chart shows how the state with the highest population (and thus the most representation) pays the highest tax.
To properly apportion the tax according to the population of each state in the Fruit and Produce Union, the population percentage is found by calculating what fraction of the entire Fruit and Produce Union's population is in each State. This is done by making the State population the numerator (the top number) and the Union population the denominator (the bottom number) in a fraction, and then multiplying this fraction times the tax imposed. Thus for the Apple State, the formula is 300,000 over (divided by) 1 million times $3 million to find the apportioned amount of tax for the State of Apple.
This is repeated for each state.
The direct tax imposed upon each acre in a state is found by dividing the state's apportioned amount of tax, by that state's number of the state's taxable acres.
