Federalist No. 32
Federalist No. 32, authored by Alexander Hamilton under the pen name Publius, is the thirty second of 85 essays. Titled "The Same Subject Continued: Concerning the General Power of Taxation", Hamilton writes about three areas of exclusive jurisdiction by the federal government:
It was published on January 2, 1788.
Along with Federalist 81 and 78, Federalist 32 remains one of the most cited papers by the courts.