Federalist No. 31 is an essay by Alexander Hamilton, the thirty-first of The Federalist Papers. It was first published in The New York Packet 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 controversial issue of taxation. It is titled "The Same Subject Continued: Concerning the General Power of Taxation". Source: Wikipedia (en)