The Federalist Papers · Federalist No. 36 · paragraph 17

As to poll taxes, I, without scruple, confess my disapprobation of them; and though they have prevailed from an early period in those States which have uniformly been the most tenacious of their rights, I should lament to see them introduced into practice under the national government. But does it follow because there is a power to lay them that they will actually be laid? Every State in the Union has power to impose taxes of this kind; and yet in several of them they are unknown in practice. Are the State governments to be stigmatized as tyrannies, because they possess this power? If they are not, with what propriety can the like power justify such a charge against the national government, or even be urged as an obstacle to its adoption? As little friendly as I am to the species of imposition, I still feel a thorough conviction that the power of having recourse to it ought to exist in…

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