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One of the most contentious points in the formation of a Federal government came from the individual states. The states didn't want to lose the ability to make regional decisions nor to be subject to an overriding power from a distant national capital. The Tenth Amendment was written to reassure the states that they would remain largely in charge within their own borders. Until the mid-19th century, the Tenth Amendment was often cited by state governments to prevent Federal regulation of everything from taxation to interstate commerce. Since 1837, however, various rulings have mitigated the straightforward meaning of the Tenth Amendment, and such matters as a Federal income tax were subsequently upheld in the courts.

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