31 is an essay by Alexander Hamilton, the thirty-first of The Federalist Papers.

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".

Hamilton argues that a government must possess all the powers necessary for achieving its objectives.

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.