The Federalist Papers · Federalist No. 36 · paragraph 7
The taxes intended to be comprised under the general denomination of internal taxes may be subdivided into those of the DIRECT and those of the INDIRECT kind. Though the objection be made to both, yet the reasoning upon it seems to be confined to the former branch. And indeed, as to the latter, by which must be understood duties and excises on articles of consumption, one is at a loss to conceive what can be the nature of the difficulties apprehended. The knowledge relating to them must evidently be of a kind that will either be suggested by the nature of the article itself, or can easily be procured from any well-informed man, especially of the mercantile class. The circumstances that may distinguish its situation in one State from its situation in another must be few, simple, and easy to be comprehended. The principal thing to be attended to, would be to avoid those articles which had…Read in context ›
Publius · Alexander Hamilton, John Jay, James Madison · 1787–1788
Project Gutenberg #18, updated 11 October 2025; its author-attribution labels and source notes are retained. The supplied file does not identify one uniform underlying print edition.
Passage preview. Read in context for the complete text, notes and references.