Makes sense, and if they had to lexy the tax on the state governments, those governments would all of a sudden get a lot more uppity about federal taxes, since they would want to be the ones who distribute the bennies.
“if they had to levy the tax on the state governments” . . .
YES! That is the way it should be! Well, not the fed levying, but the States providing appropriate revenues for the legitimate functions of the federal govt.
The Republic of these United States of America is the voluntary association of Sovereign States. So the Sovereign States should agree as to how, and how much, to pay for the services of the federal government they (the States) created, to defend and ONLY to defend, their COMMON INTERESTS.
The States should not be subject to their servant, the fed govt, DICTATING what their own citizens cough up to said servant — the federal level. Which said fed then offers to return some portion (after the fed overhead of collecting in order to redistribute), with numerous strings tied thereto.
The people are of the States, and to the States inheres the power of taxation, and should only provide to the federal level what they deem necessary for the legitimate functions the federal level provides to and for the several States.