The correct answer to this open question is the following.
The constitutional idea that Alexander Hamilton used to argue for the ability to collect taxes can be found in the Federalist paper N.- 30. called "Concerning the General Power of Taxation." He wrote the paper under the pseudonym of Publius.
He considered that the power to collect taxes should be one of the powers of the central government supported by the new US Constitution. He expressed that the government had many necessities and activities. So in order to fund those activities, it needed the proper number of taxes to collect the money. He also proposed a charter for the First Bank of the United States.