The correct answer to this open question is the following.
When America was born each state already had one of these: government.
When the Articles of Confederation were approved on November 15, 1777, and ratified until 1781, the states became sovereign and were the ones who could collect money. The federal government, the Congress, was weak in comparison to the government of the states. The Federal government had limited faculties such as the creation of a post office, or to overview the relations with the Native American Tribes. If the federal government needed money, it had to ask for it to the states, that were the ones who could raise taxes.