- Hamilton argued that the Constitution's Supremacy Clause gave the federal government the power to tax individuals and businesses, even if state governments had already imposed taxes on the same entities.
2. The Common Good:
- He maintained that federal taxation was necessary to pay off the nation's war debt and support the common defense and general welfare of the United States.
3. The Implied Powers Doctrine:
- Hamilton invoked the Implied Powers Doctrine, arguing that the Constitution implied the federal government's power to tax without explicitly stating it. He asserted that the power to tax was essential to the government's ability to carry out its enumerated powers effectively.
4. Historical Precedent:
- Hamilton cited the historical precedents of the Stamp Act and other taxes imposed by the British Parliament on the American colonies, arguing that these taxes were valid and constitutional.