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The Federalist Papers · Federalist No. 83 · paragraph 15

It is evident that it can have no influence upon the legislature, in regard to the AMOUNT of taxes to be laid, to the OBJECTS upon which they are to be imposed, or to the RULE by which they are to be apportioned. If it can have any influence, therefore, it must be upon the mode of collection, and the conduct of the officers intrusted with the execution of the revenue laws.
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Publius · Alexander Hamilton, John Jay, James Madison · 1787–1788
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