Quote from Luther Martin 

"By the power to lay and collect imposts Congress may impose duties on any or every article of commerce imported into these states to what amount they please. By the power to lay excises, a power very odious in its nature, since it authorizes officers to examine into your private concerns, the Congress may impose duties on every article of use or consumption: On the food that we eat, on the liquors we drink, on the clothes that we wear, the glass which enlighten our houses, or the hearths necessary for our warmth and comfort. By the power to lay and collect taxes, they may proceed to direct taxation on every individual either by a capitation tax on their heads or an assessment on their property. By this part of the section, therefore, the government has a power to tax to what amount they choose and thus to sluice the people at every vein as long as they have a drop of blood left."

Quote by:
Luther Martin
(1744-1826) Maryland delegate to the Constitutional Convention in Philadelphia
 
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