36 is an essay by Alexander Hamilton, the thirty-sixth of The Federalist Papers.

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.