Why did the Congress not have the power to tax

Are you asking about the Articles of Confederation?

Why did Congress not have the power to tax?
Under the Articles, the states, not Congress, had the power to tax. ... The Articles' framers assumed that republican virtue would lead to states to carry out their duties and obey congressional decisions. But the states refused to make their contributions to the central government.
Articles of Confederation - Digital History
www.digitalhistory.uh.edu › disp_textbook