[jeffersondem]

“Excessive taxation” in the eyes of beholders.”

Correct. And I like the way the other guys said it too.

” . . . AS TO THEM shall seem most likely to effect their Safety and Happiness.” (Emphasis added.)

[BroJoeK]

jeffersondem: " '. . . AS TO THEM shall seem most likely to effect their Safety and Happiness.' (Emphasis added.)"

"When in the Course of human events, it becomes necessary ...to institute new Government, laying its foundation on such principles, and organizing its powers in such form, as to them shall seem most likely to effect their Safety and Happiness…"

Necessity and mutual consent, not "at pleasure".