Note 1
THE FEDERALIST. No. XXXVI.

As to poll taxes, I, without scruple, confess my disapprobation of them; and though they have prevailed from an early period in those States[1] 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 …