Abstract
Contributing to a more complete history of the accounting and tax policies affecting
the horrific and savage institution of slavery in the United States, this study examines the Gradual Abolition Act of
1804 of New Jersey and the provision allowing payment for the care of abandoned enslaved children whose
mothers were also enslaved. The payments were so large that at one time it represented
over 40% of the state’s expenditures. The payments were also unpopular, constituents
protested with petitions to stop them. However, an agreement to end slavery was
reached, ensuring the violence remained among the enslaved people of New Jersey. This paper
investigates how the state of New Jersey accounted for the controversial provision.

Ending Slavery--The Use of State Tax Transfers in New Jersey's Gradual Abolition Act 1804-1811.

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