Federalist #36

Concerning the General Power of Taxation (cont.)  (Hamilton)

Hamilton continues his discussion of the General Power of Taxation in Federalist Paper #36.  Herein, he continues to rebut the various arguments that the collection of national taxes will be problematic.  He also devotes a long paragraph to discussion of the poll tax.  While openly expressing disapproval of poll taxes, Hamilton stresses that things made necessary by national emergencies must always take precedence and, because of the potential demands created by such urgent circumstances, the poll tax should be left as a prospective means to generate revenue, even by the national government.

One of the concerns voiced by those critical of national taxation is that individuals at the national level will lack sufficient awareness of local and state concerns so as to properly address tax related issues in an informed fashion.  Hamilton doesn't regard this as a problem and he simply seems to believe that such matters can be competently handled by "enlightened statesmen" and he also mentions the usage of informed individuals or boards who prepare plans of taxation that are then passed on to higher authorities for review and implementation. 

To collect the national levies, he believes the federal government may find it useful to adopt and employ the collection system used by each of the respective states.  Since "all duties, imposts, and exercises shall be uniform through the United States", Hamilton sees no potential for partiality or oppression.  He also doesn't believe that the revenue laws of the Union and of the states will conflict.  In fact, he even contends that the states will retire their debts, their expenses will become limited, and all of their revenue needs will be taken care of by a "small land tax".  He takes a bit different view of Union requirements and states:  "The wants of the Union are to be supplied in one way or another…"  He does express the hope that there will eventually exist a proper distribution of the public burdens and that the less wealthy will be protected from oppression.

 

As mentioned, Hamilton does oppose the poll tax, but he feels it is necessary for the federal government to keep it available as a potential means to generate revenue in times of national emergency.  National defense appears to be his critical concern here, as he admits his "aversion to every project that is calculated to disarm the government of a single weapon, which in any possible contingency might be usefully employed for the general defense and security."