The imposition of taxes has its limits. There is a maximum which cannot be transcended. Suppose the citizen to be taxed by the general government to the utmost extent of his ability, or a thing as much as it can possibly bear, and the state imposes a tax at the same time, which authority is to take it?
Henry Clay (2015). “The Papers of Henry Clay: Presidential Candidate, 1821-1824”, p.587, University Press of Kentucky