Summary

Ratifications of the Constitution of the United States…

This Convention doth also declare, that no section or paragraph of the said Constitution warrants a construction that the states do not retain every power not expressly relinquished by them, and vested in the general government of the Union.
Resolved, That the general government of the United States ought never to impose direct taxes, but where the moneys arising from the duties, imports, 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
Source: Wikisource

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