Madison’s Federalist Paper No. 40, "The Powers of the Convention to Form a Mixed Government Examined and Sustained," examines the authority of the Constitutional Convention and the expectations surrounding the United States Constitution. 

Morgan Zegers and Connor Clegg explain how the Constitution was just a piece of paper that didn’t mean anything until the states decided to ratify it. People were opposed to governmental revision due to their preexisting expectations and rules. Connor compares the Articles of Confederation to a broken foundation: one cannot build on it. The broken foundation needs to be gutted and rebuilt in order to support the structure. The Constitution equips the government with tools and principles to successfully sustain a prosperous country. People need to step up and have ‘manly confidence’ when it comes to supporting the Constitution. 

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Madison’s Federalist Paper No. 39, "The Conformity of the Plan to Republican Principles," defines a true republic, explains why the proposed Constitution is a republic, and discusses how the United States is both a national and a federal government. 

Morgan Zegers and Connor Clegg explain how a republic is a government of the people, where the citizens of the country hold the power. Throughout history, the term ‘republic’ has been skewed into either a type of oligarchy, where nobles and elites rule the country, or into a direct democracy, which is not an ideal form of government. History repeats itself, even in America. Connor calls for the need to establish national identity amongst Americans. Morgan and Connor discuss how the states are sovereign. The states created the federal government; the federal government did not create the states. 

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Madison’s Federalist Paper No. 38, "The Same Subject Continued, and the Incoherence of the Objections to the New Plan Exposed," argues that despite the objections to the Constitution, it is still a much needed and huge improvement to the Articles of Confederation. 

Morgan Zegers and Connor Clegg explain how America’s form of government is unique. Throughout history, the different forms of government were generally a single person’s idea that an entire country adopted. The founders wanted America to be the people’s government; thus, multiple minds came together to create a new, more perfect form of government. Under the Articles of Confederation, America was dying - like a patient afflicted with a sickness; therefore, the Constitution was an essential treatment and solution. 

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Madison’s Federalist Paper No. 37, "Concerning the Difficulties of the Convention in Devising a Proper Form of Government," examines the importance of setting aside differences to agree on a common form of government. 

Morgan Zegers and Connor Clegg explain how utopia is unachievable because men are not perfect. The Founding Fathers weren’t perfect; therefore, the Constitution isn’t perfect. It is, however, calling for a “more perfect Union” and for continual growth and strides towards that which is good. The purpose of the Constitution is to achieve balance and stability in a type of government that had never before been attempted. One should not merely scan through the Constitution, but rather, truly take the time to examine it thoroughly. 

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Hamilton’s Federalist Paper No. 36, "The Same Subject Continued: Concerning the General Power of Taxation," examines the importance of having a representative government in regards to taxation. 

Morgan Zegers and Connor Clegg explain that someone on the federal level would not be able to make decisions regarding taxation for Americans all over the country due to differing concerns throughout individual communities; therefore, a representative government voices the concerns and local issues that unique communities have. Elected representatives should advocate on behalf of their community, especially in regards to taxation. 

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Hamilton’s Federalist Paper No. 35, "The Same Subject Continued: Concerning the General Power of Taxation," examines equality and fairness at both the State and Federal level with regards to representation of the population in legislature and how that plays into taxation.

Morgan Zegers and Connor Clegg explain how imperative it is that the Federal Government has the ability to tax in addition to the State in order to create a more equal and fair playing field across the Union. They also break down basic economics: when taxes are increased on an industry, business leaders/producers will have to increase their prices, putting the burden of the tax back onto the consumer’s shoulders. 

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Hamilton’s Federalist Paper No. 34, "The Same Subject Continued: Concerning the General Power of Taxation," examines the concurrent authority vested in states and the federal government in regards to taxation. 

Morgan Zegers and Connor Clegg explain that the pinnacle of greatness is the separation of powers between the State and the Federal Government. Like the Roman Republic, the United States was to have individual state powers, some concurrent; however, they were never to infringe on each other. Both the State and the Federal Government could coexist despite legislating differently, and the Federal Government was not designed to encroach on state affairs.

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Hamilton’s Federalist Paper No. 33, "The Same Subject Continued: Concerning the General Power of Taxation," examines the Supremacy Clause and the Necessary and Proper Clause.

Morgan Zegers and Connor Clegg explain that the Necessary and Proper Clause was never intended to create powers, but rather to execute the existing powers provided to the government in the constitution. The Supremacy Clause states that the laws of a society must be the supreme regulator of each state’s conduct; otherwise; the country will not be united on a federal level.

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Continuing the conversation with Federalist Paper No. 32, Morgan Zegers and Connor Clegg discuss state taxation power. Hamilton begins the paper by acknowledging the necessity for states to have the authority to tax citizens without federal infringement, except in the case of imports and exports. 

"The Same Subject Continued: Concerning the General Power of Taxation" is one of the most cited of the Federalist Papers by the Supreme Court because it was integral in determining the dividing line between state and federal power. 

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Morgan Zegers and Connor Clegg continue their conversation about taxation with Federalist Paper No. 31. In this paper, Hamilton approaches the subject more argumentatively, proving three reasons why taxes must be collected on a national level.

Hamilton contends that funds are required for the government to fulfill its responsibilities to the people. Additionally, since future national threats cannot be predicted, the federal government’s power to defend the country cannot be limited. Lastly, the ongoing responsibilities of the government require ongoing revenue. Therefore, taxation would be the most logical and practical means to accomplish this.

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