35 is an essay by Alexander Hamilton, the thirty-fifth of The Federalist Papers.

This is the sixth of seven essays by Hamilton on the controversial issue of taxation.

It is titled "The Same Subject Continued: Concerning the General Power of Taxation".

In this essay, Hamilton argues that if the federal government's powers of taxation were confined to certain objects, it would place strain on those objects, especially in times of great need.

Hamilton proposes that there are two evils that would result from the certain confinement of taxation in the Union – one being the oppression of particular types of industry and the other one being the unequal distribution of the taxes, among different states and among people.