Federalist No. 32 is an essay by Alexander Hamilton, the thirty-second of The Federalist Papers. It was first published in The Independent Journal on January 2, 1788, under the pseudonym Publius, the name under which all The Federalist papers were published. This is the third of seven essays by Hamilton on the issue of taxation. It is titled "The Same Subject Continued: Concerning the General Power of Taxation".

Federalist No. 32

Alexander Hamilton, author of Federalist No. 32
Author	Alexander Hamilton
Original title	The Same Subject Continued: Concerning the General Power of Taxation
Country	United States
Language	English
Series	The Federalist
Publisher	The Independent Journal
Publication date	January 2, 1788
Media type	Newspaper
Preceded by	Federalist No. 31
Followed by	Federalist No. 33

The Federalist Papers, as a foundation text of constitutional interpretation, are frequently cited by American jurists. Of all the essays, No. 32 is the fifth-most frequently cited.^[1]