Federalist No. 33
Federalist No. 33, authored by Alexander Hamilton under the pen name Publius, is the thirty third of 85 essays. Titled "The Same Subject Continued: Concerning the General Power of Taxation", Hamilton argues that the power of taxation is concurrent between the states and the federal government.
It was published on January 2, 1788.
In the paper, Hamilton addresses two of the controversial aspects of the new Constitution: The Supremacy Clause and the Necessary and Proper Clause. He acknowledges that these "have been the source of much virulent invective and petulant declamation against the proposed Constitution", and points out the importance of their functions.