Federalist No. 36
Federalist No. 36, authored by Alexander Hamilton under the pen name Publius, is the thirty sixth of 85 essays. Titled "The Same Subject Continued: Concerning the General Power of Taxation", Hamilton concludes his discussion on taxation.
He discusses modes of tax collecting, worries about double taxation, and relays his personal disdain for the Poll tax.
It was published on January 8, 1788.