I didn’t miss anything.
But I am not swayed by utter irrelevancy. You are conflating the idea of allocation of direct taxation among the States on the basis of their populations, and the makeup of their delegations to the Electoral College, also based on population, albeit indirectly.
But it is NOT based on the taxes they pay, any more than a carriage pulls a mule.
In Federalist No. 54 we are reminded that our Constitution’s rule requiring an apportionment of both Representatives and direct taxes “…will have a very salutary effect.” Madison observes in this paper . . . “Were” the various States’ “share of representation alone to be governed by this rule, they would have an interest in exaggerating their inhabitants. Were the rule to decide their share of taxation alone, a contrary temptation would prevail. By extending the rule to both objects, the States will have opposite interests, which will control and balance each other, and produce the requisite impartiality.”
And during the ratification debated, the following comments are made with regard to the rule of apportionment:
Pinckney addressing the S.C. ratification convention with regard to the rule of apportionment :
“With regard to the general government imposing internal taxes upon us, he contended that it was absolutely necessary they should have such a power: requisitions had been in vain tried every year since the ratification of the old Confederation, and not a single state had paid the quota required of her. The general government could not abuse this power, and favor one state and oppress another, as each state was to be taxed only in proportion to its representation.” 4 Elliot‘s, S.C., 305-6
And see:
“The proportion of taxes are fixed by the number of inhabitants, and not regulated by the extent of the territory, or fertility of soil”3 Elliot’s, 243,“Each state will know, from its population, its proportion of any general tax” 3 Elliot’s, 244 ___ Mr. George Nicholas, during the ratification debates of our Constitution.
Mr. Madison goes on to remark about Congress’s “general power of taxation” that, "they will be limited to fix the proportion of each State, and they must raise it in the most convenient and satisfactory manner to the public."3 Elliot, 255
And if there is any confusion about the rule of apportionment intentionally designed to insure that the people of each state are guaranteed a proportional vote in Congress equal to their contribution, Mr. PENDLETON says:
“The apportionment of representation and taxation by the same scale is just; it removes the objection, that, while Virginia paid one sixth part of the expenses of the Union, she had no more weight in public counsels than Delaware, which paid but a very small portion”3 Elliot’s 41
JWK