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Read this excerpt from the Articles of Confederation, focusing on the underlined text. Under the articles, who is responsible for collecting taxes in the US?

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If I remember correctly from APUSH, the central government had no authority to tax so the taxation was left to state governments.

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User Autokilled
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Although no excerpt is included here, we can still know who was responsible for collecting taxes in the United States under the Articles of Confederation.

Under the Articles, Congress was denied any powers of taxation. The central government was quite weak in this arrangement, and the responsibility of taxation fell to the states. Congress could then request money to the states, but the requests were rarely met in full, which left the central government constantly underfunded.

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User EricGS
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