The Federalist Papers · Chapter
XXXV: The Same Subject Continued (Concerning the General Power of Taxation) explained
Hamilton argues that restricting the national government's power of taxation to specific objects, such as duties on imports, would lead to oppression of certain industries, unequal tax distribution among states and citizens, and harmful eco
What happens
Hamilton argues that restricting the national government's power of taxation to specific objects, such as duties on imports, would lead to oppression of certain industries, unequal tax distribution among states and citizens, and harmful economic consequences. He contends that an indefinite power of taxation is necessary for fairness and efficiency, and that representatives, whether landholders, merchants, or professionals, will naturally understand and attend to the interests of all classes due to their own dependence on the people and the laws.
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…
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Follow the arc while readingThemes in this chapter
- Economic Prosperity and Commerce
Hamilton argues that restricting federal taxation to imports would harm commerce, create monopolies, and lead to unequal burdens on states and industries.
- Republican Government and Representation
The essay contends that representatives from various classes will naturally understand and advocate for the interests of all citizens, ensuring fair taxation.
- Human Nature and the Capacity for Self-Government
Hamilton relies on the idea that common interest and dependence on constituents create a 'strong chord of sympathy' between representatives and the people.
Characters to notice
- Publius
Author of the essay, addressing the people of New York on the necessity of an indefinite power of taxation.
- Alexander Hamilton
Primary author of this Federalist Paper, presenting economic and political arguments for broad federal taxation.
- Congress
Implied as the national legislature that would exercise the power of taxation under the proposed Constitution.
- The Senate
Mentioned in the context of state legislatures, comparing representation of moderate proprietors.
Key passages
“If the jurisdiction of the national government, in the article of revenue, should be restricted to particular objects, it would naturally occasion an undue proportion of the public burdens to fall upon those objects.”
Limiting federal taxing power to specific items would unfairly concentrate tax burdens on those items.
Hamilton introduces the core argument against restricting federal revenue authority.
“Exorbitant duties on imported articles would beget a general spirit of smuggling; which is always prejudicial to the fair trader, and eventually to the revenue itself.”
Very high import taxes would encourage widespread smuggling, harming honest merchants and reducing government income.
Hamilton warns of unintended consequences of excessive import duties.
“The man who understands those principles best will be least likely to resort to oppressive expedients, or sacrifice any particular class of citizens to the procurement of revenue.”
A tax expert is less likely to use harsh measures or unfairly target one group to raise money.
Hamilton argues that knowledgeable representatives will design fairer tax systems.
