The Federalist Papers · Federalist No. 36 · paragraph 6

Inquisitive and enlightened statesmen are deemed everywhere best qualified to make a judicious selection of the objects proper for revenue; which is a clear indication, as far as the sense of mankind can have weight in the question, of the species of knowledge of local circumstances requisite to the purposes of taxation.

Publius · Alexander Hamilton, John Jay, James Madison · 1787–1788
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