Tucker Amendment (August 22, 1789)

The Congress shall never impose direct taxes, but where the monies arising from the duties, imposts 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: and in case any state shall neglect or refuse to pay its proportion, pursuant to such requisition, then Congress may assess and levy such state's proportion, together with interest thereon, at the rate of six per cent. per annum, from the time of payment prescribed by such requisition.