Front Page Titles (by Subject) CCLXXXI.: Albert Gallatin in the House of Representatives. 1 - The Records of the Federal Convention of 1787, vol. 3
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CCLXXXI.: Albert Gallatin in the House of Representatives. 1 - Max Farrand, The Records of the Federal Convention of 1787, vol. 3 
The Records of the Federal Convention of 1787, ed. Max Farrand (New Haven: Yale University Press, 1911). Vol. 3.
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Albert Gallatin in the House of Representatives.1
June 19, 1798.
Mr. G[allatin] said he was well informed that those words had originally been inserted in the Constitution as a limitation to the power of laying taxes. After the limitation had been agreed to, and the Constitution was completed, a member of the Convention, (he was one of the members who represented the State of Pennsylvania) being one of a committee of revisal and arrangement, attempted to throw these words into a distinct paragraph, so as to create not a limitation, but a distinct power. The trick, however, was discovered by a member from Connecticut, now deceased, and the words restored as they now stand.2
[1 ]Annals of Congress, Fifth Congress, 2d and 3d Session, II, 1976.
[2 ]Quite probably the same as related in CCLXIX above.