Federalist No. 31
Federalist No. 31, authored by Alexander Hamilton under the pen name Publius, is the thirty first of 85 essays. Titled "The Same Subject Continued: Concerning the General Power of Taxation", Hamilton writes about the powers of taxation, which were a controversial topic at the time. He discusses usurpation of powers by the national government using taxation powers, and argues that usurpation by the states is a much more probable outcome.
It was published on January 1, 1788.
National defense and taxation
Under the Articles of Confederation, the general government was charged with providing for the country's defense, but at the same time it had no power to tax with which to pay for any of the necessary tools to defend the country.
Many of the basic charges for legitimate governmental functions were complicated by the lack of funding.