By suspending partial relief to the pressing necessities of the government, it was believed that complete relief would be the more certainly secured.
The enlightened and virtuous statesmen with whom that measure originated, thought it impossible that their countrymen would be so unmindful of the obligations of honour and of justice, or could so mistake their real interests, as to withhold their assent from the entire plan, if convinced that no partial compliance with it would be received.

In the progress of the business, however, there was reason to believe that the impost might be conceded, but that the application for internal taxes would encounter difficulties not to be surmounted.
In the impoverished state of the federal treasury, an incompetent revenue was preferred to no revenue; and it was deemed more adviseable to accept a partial compliance with the recommendations of congress, than, by inflexibly adhering to the integrity of the system, to lose the whole.

The states therefore, were requested to enable congress, "to carry into effect that part which related to impost so soon as it should be acceded to." In the course of the year 1786, every state in the union had acted upon the recommendation, and, with the exception of New York, had granted the impost duty which had been required.

New York had passed an act upon the subject; but, influenced by its jealousy of the federal government, had not vested in congress the power of collection, but had reserved to itself the sole right of levying the duties according to its own laws.

Neither did the act permit the collectors to be made accountable to congress.