Federalist No. 30
Federalist No. 30, authored by Alexander Hamilton under the pen name Publius, is the thirtieth of 85 essays. Titled "Concerning the General Power of Taxation", Hamilton writes about the powers of taxation, which were a controversial topic at the time.
A major deficiency of the Articles of Confederation was considered to be their inadequate powers in collecting taxes to maintain basic solvency.
It was published on December 28, 1787.