Federalist No. 33, written by Alexander Hamilton and published in The Independent Journal on January 2, 1788, continues the focus on the issues in creating an efficient taxation system, along with reassuring the people's doubts about the government control over taxation. Titled "The Same Subject Continued: Concerning the General Power of Taxation", No. 33 explores the idea of allowing Congress to make all laws that are necessary for efficiently operating the national government. Under the pseudonym, Publius, John Jay, Hamilton, and James Madison collectively wrote and published eighty-five essays in the New York newspaper between 1787 and 1788 (later published as a book called The Federalist Papers in 1788) to promote the ratification of the United States Constitution.
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