The matter of taxation came before Elbert early in April, 1785, when William Houston, Georgia's delegate to the United States Congress, wrote a letter informing him that New York and Georgia were the only states that had not conceded the right to levy these taxesthat feeling against Georgia in the national capital New York City at the time was very high, even going so far as to threaten to vote Georgia out of the Union. Undoubtedly, Elbert favored full cooperation with Congress, but governors of that did not wield the power that executives of later years were to possess, and Georgia did not accept the tax.