Former Chief Justice of the Supreme Court John Marshall correctly observed
"The power to tax is the power to destroy."
When a government has the power to tax the people directly, it has the power to take one's property and give it to another. When a private citizen takes property belonging to his neighbor, he has committed a crime. When the government takes the property on an individual, they are merely exercising their Constitutional powers.
The Founding Fathers prohibited Congress from levying a direct unapportioned tax on the people. They understood, if the people were compelled to pay taxes directly to the national government, the people would be subjects not sovereigns.
Many of the Founding Fathers believed that the taxes were necessary, but should never be direct and unapportioned. They believed each of the states should pay their fair share of the cost of the funding the national government.
Taxes and representation in Congress was to be apportioned to the states based upon their population. If the national government were to tax the people directly, it would be considered a direct tax and would be unconstitutional.
In other words the states would be responsible to collect taxes from the people in their respective states and would be required to pay to the national government there portion of the money necessary to fund the national government.
The central government should propose a budget and should bill each state according to its population. The national government would have no need to borrow money if Congress issued our money as they were required to do in Article I Section 8 Clause 5 of the Constitution.
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