From Wikipedia:
"The Articles of Confederation and Perpetual Union, commonly known as the Articles of Confederation, formed the first governing document of the United States of America. They combined the colonies of the American Revolutionary War into a loose confederation. The second Continental Congress adopted the Articles on November 15, 1777, after 16 months of debate. The Articles then languished for another three years before ratification was completed on March 1, 1781."
And,
"Perhaps the most important power that Congress was denied was the power of taxation: Congress could only request money from the states. Understandably, the states did not generally comply with the requests in full, leaving the confederation chronically short of funds. The states and the national congress had both incurred debts during the war, and paying congressional debts became a major issue."
You can read more here or do more research here.
--WP
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