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Federalist 36

Many spectres have been raised out of the power of internal taxation to excite apprehensions of people–double sets of revenue officers–duplication of their burthens by double taxes, and frightful forms of odious and oppressive poll taxes, have been played off with all the ingenious dexterity of political legerdemain. … [T]he probability is, that the United States will either wholly abstain from the objects pre-occupied for local purposes, or will make use of the State officers and State regulations, for collecting the additional imposition.

–Alexander Hamilton

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