This panel presentation will reexamine various debates over the Three-Fifths Compromise. Ben Mutschler’s paper explores the ways in which arguments over the proper means of representing and taxing the enslaved evolved into a larger conversation about the kinds of physical and mental labor requisite of republican citizens. Andrew M. Schocket’s essay argues that delegates’ experiences with colonial and state head taxes — that is, taxes based upon counting people — provided them deep context for considering the comparative tax valuation or counting of human beings based upon gender, race, age, and legal status.