Federalist 45

Madison writes that the new Constitution does not in principle enlarge the powers of the Federal government, but merely renders that government more effective in carrying out its existing duties:

If the new Constitution be examined with accuracy, it will be found that the change which it proposes consists much less in the addition of NEW POWERS to the Union, than in the invigoration of its ORIGINAL POWERS. The regulation of commerce, it is true, is a new power; but that seems to be an addition which few oppose, and from which no apprehensions are entertained. The powers relating to war and peace, armies and fleets, treaties and finance, with the other more considerable powers, are all vested in the existing Congress by the articles of Confederation. The proposed change does not enlarge these powers; it only substitutes a more effectual mode of administering them.

Central to administering these powers, Madison argues, is the power to tax. Further, he states that this power has precedent in the Articles of Confederation:

The change relating to taxation may be regarded as the most important; and yet the present Congress have as complete authority to REQUIRE of the States indefinite supplies of money for the common defense and general welfare, as the future Congress will have to require them of individual citizens

Madison also argues that the National Government is indeed subservient to the State Governments, yet the Federalist structure serves as a method of disguising this truth. Madison argues that the National Government must rely on the states to pass amendments, and the states themselves can propose and pass amendments at their choosing