I ran across this on the governments' statute at large page -- note it is repealed. Could this be where it all began?
http://memory.loc.gov/cgi-bin/ampage...3.db&recNum=63
If you hit 'next page' a few times you will discover that the U.S. did not mind slavery so much when they thought they could tax their owners.
Also note on page 31 the 'collector' to collect taxes by 'distress and sale' on which they would get an 8% commission. You had 20 days to pay up or else. Nothing like motivation. The MLM sales group couldn't have set it up better.