The Federalist Papers · Chapter
XXXIV: The Same Subject Continued (Concerning the General Power of Taxation) explained
Hamilton argues that the proposed Constitution grants the federal government an indefinite power of taxation while preserving the states' independent revenue sources for their own needs, using historical examples like the Roman republic to
What happens
Hamilton argues that the proposed Constitution grants the federal government an indefinite power of taxation while preserving the states' independent revenue sources for their own needs, using historical examples like the Roman republic to show that concurrent jurisdiction is workable. He contends that federal expenses are unlimited due to future contingencies like war, while state expenses will be modest, making exclusive state revenue sources unnecessary and harmful to the Union.
Free preview opens on this chapter — companions, themes, and character notes appear beside the text.
Narrative arc
Story tension across the book — this chapter sits in Exposition.
- Setup
- Escalation
- Breaking point
- Aftermath
- Closing
This is the story's dramatic climax because Hamilton directly confronts the most emotionally charged accusatio…
Full beat labels and climax notes unlock in the reader.
Follow the arc while readingThemes in this chapter
- Federalism and the Necessity of Union
Hamilton defends concurrent federal and state taxation as a balance that preserves state autonomy while ensuring the Union's financial capacity.
- Economic Prosperity and Commerce
The chapter focuses on the practical allocation of revenue between federal and state governments to meet public needs efficiently.
- Constitutional Interpretation and Authority
Hamilton argues that constitutions must be framed for future contingencies, not just immediate needs, justifying an indefinite taxing power.
Characters to notice
- Publius
The authorial voice presenting the argument for concurrent taxation jurisdiction.
- Alexander Hamilton
The actual author of this Federalist Paper, writing as Publius.
Key passages
“Constitutions of civil government are not to be framed upon a calculation of existing exigencies, but upon a combination of these with the probable exigencies of ages, according to the natural and tried course of human affairs.”
Constitutions should be designed for both present and future needs, based on the predictable patterns of human events.
Hamilton emphasizes the need for foresight in constitutional design.
“a concurrent jurisdiction in the article of taxation was the only admissible substitute for an entire subordination, in respect to this branch of power, of state authority to that of the Union.”
Allowing both the federal and state governments to tax concurrently was the only acceptable alternative to completely subordinating state taxing power to the federal government.
Hamilton summarizes the convention's compromise on taxation.
