The three-fifths ratio was not a new concept. It originated with a 1783 amendment proposed to the
Articles of Confederation. The amendment was to have changed the basis for determining the
wealth of each state, and hence its tax obligations, from real estate to population, as a measure of ability to produce wealth. The proposal by a committee of the Congress had suggested that taxes "shall be supplied by the several colonies in proportion to the number of inhabitants of every age, sex, and quality, except Indians not paying taxes."[1][2] The South immediately objected to this formula since it would include slaves, who were viewed primarily as property, in calculating the amount of taxes to be paid. As Thomas Jefferson wrote in his notes on the debates, the southern states would be taxed "according to their numbers and their wealth conjunctly, while the northern would be taxed on numbers only."[3]
After proposed compromises of 1⁄2 by Benjamin Harrison of Virginia and 3⁄4 by several New Englanders failed to gain sufficient support, Congress finally settled on the 3⁄5 ratio proposed by James Madison.[4] But this amendment ultimately failed, falling two states short of the unanimous approval required for amending the Articles of Confederation (only New Hampshire and New York were opposed).
The proposed ratio was, however, a ready solution to the impasse that arose during the Cons utional Convention. In that situation, the alignment of the contending forces was the reverse of what had obtained under the Articles of Confederation. In amending the Articles, the North wanted slaves to count for more than the South did, because the objective was to determine taxes paid by the states to the federal government. In the Cons utional Convention, the more important issue was representation in Congress, so the South wanted slaves to count for more than the North did