Question

read this excerpt from the articles of confederation, and focus on the underlined text.
under the articles, who is responsible for collecting taxes in the us?
○ the continental congress
○ the common treasury
○ the individual state legislatures
done
all charges of war, and all other expenses that shall be incurred for the common defense or general welfare... shall be defrayed out of a common treasury.... the taxes for paying that proportion shall be laid and levied by the authority and direction of the legislatures of the several states within the time agreed upon by the united states in congress assembled.
—the articles of confederation

Explanation:

The underlined text from the Articles of Confederation explicitly states that taxes for the common treasury are to be laid and levied by the legislatures of the individual states, following the direction of the US Congress assembled. This directly identifies the responsible body for collecting these taxes.

Answer:

the individual state legislatures