Article 1, Section 10, Clause 2
Luther Martin, Genuine Information1788Storing 2.4.79
By this same section, every State is also prohibited from laying any imposts, or duties on imports or exports, without the permission of the general government. It was urged, that as almost all sources of taxation were given to Congress, it would be but reasonable to leave the States the power of bringing revenue into their treasuries, by laying a duty on exports, if they should think proper, which might be so light as not to injure or discourage industry, and yet might be productive of considerable revenue--Also, that there might be cases in which it would be proper, for the purpose of encouraging manufactures, to lay duties to prohibit the exportation of raw materials, and even in addition to the duties laid by Congress on imports for the sake of revenue, to lay a duty to discourage the importation of particular articles into a State, or to enable the manufacturer here to supply us on as good terms as they could be obtained from a foreign market; however, the most we could obtain was, that this power might be exercised by the States with, and only with the consent of Congress, and subject to its controul--And so anxious were they to seize on every shilling of our money for the general government, that they insisted even the little revenue that might thus arise, should not be appropriated to the use of the respective States where it was collected, but should be paid into the treasury of the United States; and accordingly it is so determined.
The Founders' Constitution
Volume 3, Article 1, Section 10, Clause 2, Document 5
The University of Chicago Press
Storing, Herbert J., ed. The Complete Anti-Federalist. 7 vols. Chicago: University of Chicago Press, 1981.
Easy to print version.