Hamilton then applies this line of logic to the issue of taxation, stating that Congress must have the power to create legislation to collect taxes.

Hamilton ridicules the anti-federalist alarmism about giving the national government more power, writing that the national government has "been held up to the people in all the exaggerated colors of misrepresentation as the pernicious engines by which their local governments were to be destroyed and their liberties exterminated; as the hideous monster whose devouring jaws would spare neither sex nor age, nor high nor low, nor sacred nor profane…" This quote expresses Hamilton's frustration for the people's inability to hear him out and truly understand the reasoning and importance for the two clauses because these legislations and clauses are stated specifically to avoid anyone from being able to nitpick and find loopholes, and without anyone enforcing it, it would just be a treaty.

Hamilton proceeds to clarify and explain the clause and the purpose it serves in detail in order to assuage all conflict and fear.

"If the federal government should overpass the just bounds of its authority and make a tyrannical use of its powers, the people, whose creature it is, must appeal to the standard they have formed, and take such measures to redress the injury done to the Constitution as the exigency may suggest and prudence justify."

Hamilton concludes by saying that this concurrent jurisdiction in the realm of taxation was the only acceptable substitute to complete federal control, an idea he expounds upon in Federalist No.