Sec. #10: States With Tax-Related Amendments in the Ratification Debates
Taken from TEACHINGAMERICANHISTORY.org Documents – The American Founding
Ratification of the Constitution by Gordon Lloyd (This summary prepared by J C Malinski, firstname.lastname@example.org).
The following are the proposed amendments to the Constitution, regarding taxing powers, coming from the Constitution’s state ratifying conventions in 1787/88/90. In effect, 7of the 8 listed would eliminate Article I, Section 8, Paragraph 1 (I-8-1), the Constitution’s the monopoly-funding taxing power provision, before it ever took effect. I-8-1 authorizes Congress to “lay and collect Taxes, Duties, Imposts & Excises ….….”
The CONSTITUTIONAL SUPPORT TAX (the CST), the 1st of the three 2019 proposals, is a 21st-Century update to Article 8 of the Articles of Confederation (the A of C). Article 8 was how the original 13 states funded the “Union” government of the time (March 1781 to March 1789).
The U S Government has shamefully misused it monopoly funding-powers authorized by the Constitution for decades. It's mandatory that these powers be repealed from the Constitution. The funding replacement will be the CST.
Under Article 8, the 13 states divided the “common expenses” of funding the Union government by an agreed upon formula. Each state legislature then determined how to tax their own citizens/residents to raise the money to pay their state’s ratable share.
Basically, the “Big Seven ” reinstate Article 8 of the A of C, with some interest charges for slow payment.
Here is the full wording of those proposed amendments, state-by-state: (Please keep in mind that the relationship(s) between/among the original 13 states was/were much like the European Union of today, 2019).
Fourthly. That Congress do not lay direct taxes, but when the moneys arising from the impost and excise are insufficient for the public exigencies, nor then, until Congress shall have first made a requisition upon the states, to assess, levy, and pay their respective proportion of such requisitions, agreeably to the census fixed in the said Constitution, in such way and manner as the legislatures of the states shall think best, and, in such case, if any state shall neglect or refuse to pay its proportion, pursuant to such requisition, then Congress may assess and levy such state’s proportion, together with interest thereon, at the rate of six per cent. per annum, from the time of payment prescribed in such requisitions.
That, in every law of Congress imposing direct, taxes, the collection thereof shall be suspended for a certain reasonable time, therein limited; and on payment of the sum by any state, by the time appointed, such taxes shall not be collected.
3. South Carolina
Resolved that the general Government of the United States ought never to impose direct taxes, but where the monies arising from the duties, imposts and excise are insufficient for the public exigencies nor then until Congress shall have made a requisition upon the states to Assess levy and pay their respective proportions of such requisitions And in case any state shall neglect or refuse to pay its proportion pursuant to such requisition then Congress may assess and levy such state’s proportion together with Interest thereon at the rate of six per centum per annum from the time of payment prescribed by such requisition.
4. New Hampshire
Fourthly, That Congress do not lay direct Taxes but when the money arising from Impost, Excise and their other resources are insufficient for the Publick Exigencies; nor then, untill Congress shall have first made a Requisition upon the States, to Assess, Levy, & pay their respective proportions, of such requisitions agreeably to the Census fixed in the said Constitution in such way & manner as the Legislature of the State shall think best and in such Case if any State shall neglect, then Congress may Assess & Levy such States proportion together with the Interest thereon at the rate of six per Cent per Annum from the Time of payment prescribed in such requisition.
When Congress shall lay direct taxes or excises, they shall immediately inform the executive power of each state of the quota of such state, according to the census herein directed, which is proposed to be thereby raised; and if the legislature of any state shall pass a law which shall be effectual for raising such quota at the time required by Congress; the taxes and excises laid by Congress shall not be collected in such state,
6. New York
That no Capitation Tax shall ever be laid by the Congress.
7. North Carolina
III. When Congress shall lay direct taxes or excises, they shall immediately inform the executive power of each state, of the quota of such State, according to the census herein directed, which is proposed to be thereby raised: And if the legislature of any state shall pass a law, which shall be effectual for raising such quota at the time required by Congress, the taxes and excises laid by Congress shall not be collected in such state.
8. Rhode Island
That the Congress will not make or alter any regulation in this State, respecting the times, places and manner of holding elections for senators or representatives, unless the legislature of this state shall neglect, or refuse to make laws or regulations for the purpose, or from any circumstance be incapable of making the same; and that in those cases, such power will only be exercised, until the legislature of this State shall make provision in the Premises, that the Congress will not lay direct taxes within this State, but when the monies arising from the Impost, Tonnage and Excise shall be insufficient for the publick exigencies, nor until the Congress shall be have first made a requisition upon this State to assess, levy and pay the amount of such requisition, made agreeable to the census fixed in the said constitution, in such way and manner, as the legislature of this State shall judge best, and that the Congress will not lay any capitation or poll tax.