Federalist No. 31 is an essay by Alexander Hamilton, the thirty-first of the Federalist Papers. It was published on January 1, 1788 under the pseudonym Publius, the name under which all the Federalist Papers were published. This is the second of seven essays by Hamilton on the then-controversial issue of taxation. It is titled, "The Same Subject Continued: Concerning the General Power of Taxation."
Hamilton argues that a government must possess all the powers necessary for achieving its objectives. It must have the means to secure an end. One of these means is the power of taxation. Hamilton argues that the great body of representatives will seek to prevent abuse of this power and usurpation of the state governments' abilities to collect taxes.