In Federalist Essay #32, Alexander Hamilton argues for a balance of federal and state powers when it comes to levying taxes. 
He asserts that the Federal government should have the ability to tax all citizens in all states, while recognizing that individual states also have certain concurrent or exclusive powers related to taxation. This is an important concept in understanding our modern political system, as it emphasizes the need for cooperation between different levels of government in order to ensure fair and effective taxation for all citizens.
Credit for the summary and analysis of Essay #32 is given to Brittany Nelson and Christopher Higgins (second revision 09/15/2011). Weinbloom, Elizabeth ed. “The Federalist Papers Essay 32 Summary and Analysis”. GradeSaver, 30 December 2011 Web. 30 January 2019.