The Records of the Federal Convention of 1787/Volume 3/Appendix A/CCLXXXI
The Records of the Federal Convention of 1787/Volume 3/Appendix A/CCLXXXI
ⅭⅭⅬⅩⅩⅩⅠ. Albert Gallatin in the House of Representatives.[1]
June 19, 1798.
Mr. G[allatin] said he was well informed that those words had originally been inserted in the Constitution as a limitation to the power of laying taxes. After the limitation had been agreed to, and the Constitution was completed, a member of the Convention, (he was one of the members who represented the State of Pennsylvania) being one of a committee of revisal and arrangement, attempted to throw these words into a distinct paragraph, so as to create not a limitation, but a distinct power. The trick, however, was discovered by a member from Connecticut, now deceased, and the words restored as they now stand.[2]