In the “conventions” we have just left, the First Article grant of power to the new government to impose direct taxation was the object of incessant attack. No prerogative of government is more cherished by any government than its ability to exact financial tribute from human beings by means of taxation. Under the old federation of states, although the _federal_ government needed money, it was without any power of taxation. All it could do was to ask the various state governments to supply it with the money. Article VII of the “Articles of Confederation” provided that the expenses of the federal government “shall be defrayed out of a common treasury, which shall be supplied by the several states, in proportion to the value of all land, within each state, granted to or surveyed for any person, as such land, and the buildings and improvements thereon, shall be estimated, according to such mode as the United States in Congress assembled shall, from time to time, direct and appoint. The taxes for paying that proportion shall be laid and levied by the authority and direction of the legislatures of the several states, etc.” Section 8 of the First Article of the proposed new Constitution read that “The Congress shall have power to lay and collect taxes, duties, etc.” At Philadelphia, in 1787, a tremendous fight was made against the proposal of this grant by the citizens of America to their government. Many delegates at Philadelphia, who had the financial welfare of their particular state government at heart, contended that, if the new government were given the power of direct taxation of the people, the new government would leave the people with no money to be collected by the state governments for their own purposes. The _nationalists_ at Philadelphia, however, knew that a _national_ government without power of direct taxation over its own citizens would be a helpless government. Therefore, they insisted that the proposed grant of this power remain in the First Article. As a concession to the opposition made on behalf of the state governments, there was added to the proposed First Article a purely _federal_ limitation on the exercise of the _national_ power of direct taxation. This federal limitation, on behalf of the states and their governments, read: “No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken.” In the conventions of the citizens of America, the friends of the respective state governments made every effort to defeat the First Article grant of national power to impose direct taxation upon the citizens of America.