| Italic Title: | no |
| Federalist No. 36 | |
| Border: | yes |
| Author: | Alexander Hamilton |
| Language: | English |
| Series: | The Federalist |
| Publisher: | New York Packet |
| Pub Date: | January 8, 1788 |
| Media Type: | Newspaper |
| Preceded By: | Federalist No. 35 |
| Followed By: | Federalist No. 37 |
| Country: | United States |
| Title Orig: | The Same Subject Continued: Concerning the General Power of Taxation |
Federalist No. 36 is an essay by Alexander Hamilton, the thirty-sixth of The Federalist Papers. It was first published in the New York Packet on January 8, 1788, under the pseudonym Publius,[1] the name under which all The Federalist papers were published. This is the last 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 details the government's need for a body of tax collectors knowledgeable of every district, so as to establish a value to be taxed. He claims that this will be accomplished by using the same tax collectors as the state governments do. Hamilton argues against a poll tax.