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.