Which constitutional idea did Alexander Hamilton use to agure for the ablilty to collect taxes?

Alexander Hamilton argued for the ability to collect taxes based on the constitutional idea of implied powers. He believed that while the Constitution does not explicitly grant the federal government the power to tax, it provides the authority to enact laws necessary and proper for executing its enumerated powers. This interpretation allowed for a broader understanding of federal authority, enabling the government to raise revenue to support its functions and promote the general welfare. Hamilton's perspective emphasized the importance of a strong central government capable of financial stability and national defense.