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More like Robbery.
John Calhoun:
The next is the system of revenue and disbursements which has been adopted by the government. It is well known that the government has derived its revenue mainly from duties on imports. I shall not undertake to show that such duties must necessarily fall mainly on the exporting States, and that the South, as the great exporting portion of the Union, has in reality paid vastly more than her due proportion of the revenue; because I deem it unnecessary, as the subject has on so many occasions been fully discussed. Nor shall I, for the same reason, undertake to show that a far greater portion of the revenue has been disbursed in the North, than its due share; and that the joint effect of these causes has been to transfer a vast amount from South to North, which, under an equal system of revenue and disbursements, would not have been lost to her. If to this be added that many of the duties were imposed, not for revenue but for protection--that is, intended to put money, not in the Treasury, but directly into the pocket of the manufacturers--some conception may be formed of the immense amount which in the long course of sixty years has been transferred from South to North.
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When In the Course of Human Events:
The high tariff in the North compelled the Southern states to pay tribute to the North, either in taxes to fatten Republican coffers or in the inflated prices that had to be paid for Northern goods. Besides being unfair, this violated the uniformity command of the Constitution by having the South pay an undue proportion of the national revenue, which was expended more in the North than in the South ( p26 emphasis added)
What the Constitution says on the subject is that "all Duties, Imposts and Excises shall be uniform throughout the United States" And they were. The same tariff was paid in New York that was paid in Charleston. And there's nothing in the Constitution that says that the money expended by the government has to be evenly distributed.