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The powers reserved to the several States will extend to all the objects which in the ordinary course of affairs, concern the lives, liberties, and properties of the people; and the internal order, improvement, and prosperity of the State.In the New York State Convention debating ratification of the proposed constitution in 1788, John Jay, who was one of the authors of the Federalist Essays and would later become a justice of the United States Supreme Court, expressed this principle as follows: What are the objects of our state legislatures?Innumerable things of small moment occupy their attention; matters of a private nature, which require much minute and local information.The objects of the general government are not of this nature.The federal government only exists within the sphere of its delegated powers and is constitutionally powerless to act absent a specific grant of power.It should be noted that there are no implied powers beyond the delegated powers. Congress has been granted “the power to establish post offices.” Therefore, Congress can pass any law necessary to the establishment and maintenance of post offices.
Yet, under the direct tax formula imposed by the Constitution, both States would be required to pay the same amount.
Those which are to remain in the State governments are numerous and indefinite.
The former will be exercised principally on external objects, as war, peace, negotiation, and foreign commerce; with which last the power of taxation will, for the most part, be connected.
The federal government was empowered to deal with foreign affairs and relations between the States while the States would concern themselves with domestic affairs.
The powers of the federal government are commonly known as because when that government was established, the States delegated, not surrendered, a portion of their sovereign powers to the federal government. The Constitution established a federal government of limited enumerated powers.
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The Founders feared the use of direct taxes so they created a system to discourage their use.