The Emancipation Proclamation is predicated upon the idea that the President may so annul the constitutions and laws of sovereign states, overthrow their domestic relations, deprive loyal men of their property, and disloyal as well, without trial or condemnation.
Melville Fuller
Nothing can be clearer than that what the Constitution intended to guard against was the exercise by the general government of the power of directly taxing persons and property within any State through a majority made up from the other States.