Final answer:
The Impost of 1781 would have given Congress the power of taxation, but it was not ratified because many feared federal power overreach and believed taxation should be a state power.
Step-by-step explanation:
The Impost of 1781 would have given Congress the power of taxation, which was a significant authority the national government lacked under the Articles of Confederation. However, it was not ratified because many Americans believed that power should remain in the hands of the states. This sentiment was rooted in a resistance to increasing the powers of the national government at the expense of state sovereignty. Notably, leaders such as Virginia's Patrick Henry feared the encroaching power of the federal government and insisted that taxation should be controlled by the states to prevent an imbalance of power. This issue highlighted the ongoing debate over the relative power of state and federal governments, which was a key factor during the ratification process of the Constitution.