The Federalist Papers · Federalist No. 36 · paragraph 14

As to the first point, there are two cases in which there can be no room for double sets of officers: one, where the right of imposing the tax is exclusively vested in the Union, which applies to the duties on imports; the other, where the object has not fallen under any State regulation or provision, which may be applicable to a variety of objects. In other cases, the probability is that the United States will either wholly abstain from the objects preoccupied for local purposes, or will make use of the State officers and State regulations for collecting the additional imposition. This will best answer the views of revenue, because it will save expense in the collection, and will best avoid any occasion of disgust to the State governments and to the people. At all events, here is a practicable expedient for avoiding such an inconvenience; and nothing more can be required than to show…

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.