Federalist No. 34
Federalist No. 34, authored by Alexander Hamilton under the pen name Publius, is the thirty fourth of 85 essays. It is titled "The Same Subject Continued: Concerning the General Power of Taxation".
It was published on January 5, 1788.
In this paper, Hamilton notes that the "the chief sources of expense in every government" are "wars and rebellions". He spends considerable time on expenses that a government may face, and compares national expenses to those which one of the states may face. He concludes that because the national government would have the greatest expenses, it ought to have a "greater power of taxation than the states".