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Long title | An Act repealing, after the last day of June next, the duties hereto-fore laid upon Distilled Spirits imported from abroad, and laying others in their stead; and also upon Spirits distilled within the United States, and for appropriating the same. |
Nicknames | Excise Whiskey Tax of 1791 |
Enacted by | the 1st United States Congress |
Effective | March 3, 1791 |
Citations | |
Public law | Pub. L. 1–15 |
Statutes at Large | 1 Stat. 199, Chap. 15 |
Legislative history | |
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Tariff of 1791 or Excise Whiskey Tax of 1791 was a United States statute establishing a taxation policy to further reduce Colonial America public debt as assumed by the residuals of American Revolution. The Act of Congress imposed duties or tariffs on domestic and imported distilled spirits generating government revenue while fortifying the Federalist Era.
The H.R. 110 tariff legislation originated as a panacea for the Hamiltonian economic program. The Debt Assumption policy was introduced as a series of public credit and national debt reports authored by Alexander Hamilton from 1790 to 1795. [1] [2]
Colonial America was observant of the militia insurrection in response to the progressive debt collection and tax rulings charged by the Federalist taxation plan.
Shays' Rebellion and Whiskey Rebellion were notable uprisings where American colonists, often referred as the anti-federalists, express their sentiments concerning the public debt reconciliation plan while the newly formed government fulfilled the demands of Funding Act of 1790 during the late 18th century. [3] The colonial protests were necessitated by the enforcement of the Federalist taxation plan as submitted by Alexander Hamilton on January 14, 1790 better known as the First Report on the Public Credit. [4] [5] [6]
Colonial and European Ambassadors, Diplomats, Financiers, Merchants, and Statesmen
William Carmichael | Gouverneur Morris |
Étienne Clavière | Jacques Necker |
William Duer | Joseph Nourse |
Diego de Gardoqui | William Short |
Henry Hope | Nicolaas van Staphorst |
Jean-Joseph de Laborde | Willem Willink |
The Federalist Party was a conservative and nationalist American political party and the first political party in the United States. It dominated the national government under Alexander Hamilton from 1789 to 1801. The party was defeated by the Democratic-Republican Party in 1800, and it became a minority party while keeping its stronghold in New England. It made a brief resurgence by opposing the War of 1812, then collapsed with its last presidential candidate in 1816. Remnants lasted for a few years afterwards.
Alexander Hamilton was an American military officer, statesman, and Founding Father who served as the first secretary of the treasury from 1789 to 1795 during George Washington's presidency.
The Whiskey Rebellion was a violent tax protest in the United States beginning in 1791 and ending in 1794 during the presidency of George Washington. The so-called "whiskey tax" was the first tax imposed on a domestic product by the newly formed federal government. Beer was difficult to transport and spoiled more easily than rum and whiskey. Rum distillation in the United States had been disrupted during the American Revolutionary War, and whiskey distribution and consumption increased afterwards. The "whiskey tax" became law in 1791, and was intended to generate revenue to pay the war debt incurred during the Revolutionary War. The tax applied to all distilled spirits, but consumption of American whiskey was rapidly expanding in the late 18th century, so the excise became widely known as a "whiskey tax". Farmers of the western frontier were accustomed to distilling their surplus rye, barley, wheat, corn, or fermented grain mixtures to make whiskey. These farmers resisted the tax. In these regions, whiskey often served as a medium of exchange. Many of the resisters were war veterans who believed that they were fighting for the principles of the American Revolution, in particular against taxation without local representation, while the federal government maintained that the taxes were the legal expression of Congressional taxation powers.
Abraham Alfonse Albert Gallatin was a Genevan–American politician, diplomat, ethnologist and linguist. Often described as "America's Swiss Founding Father", he was a leading figure in the early years of the United States, helping shape the new republic's financial system and foreign policy. Gallatin was a prominent member of the Democratic-Republican Party, represented Pennsylvania in both chambers of Congress, and held several influential roles across four presidencies, most notably as the longest serving U.S. Secretary of the Treasury. He is also known for his contributions to academia, namely as the founder of New York University and cofounder of the American Ethnological Society.
Thomas Fitzsimons was an Irish-born American Founding Father, merchant, banker, and politician. A resident of Philadelphia, Fitzsimons represented Pennsylvania in the Continental Congress, was a delegate to Constitutional Convention, and served in U.S. Congress. He was a signatory of the Constitution of the United States. A slave owner, Fitzsimons was an early proponent of abolishing the slave trade in the newly formed nation.
The history of the United States from 1789 to 1815 was marked by the nascent years of the American Republic under the new U.S. Constitution.
Uriah Forrest was an American statesman and military leader from Maryland. Forrest was born in St. Mary's County in the Province of Maryland, near Leonardtown. In his early childhood, he received only limited schooling. Born into a family with three other brothers, he was the direct descendant of a person who came to Jamestown, Virginia, in 1608.
John Steele was a planter, Federalist legislator, comptroller of the U.S. Treasury, and member of the United States House of Representatives from the state of North Carolina between 1790 and 1793.
The Tariff of 1792 was the third of Alexander Hamilton's protective tariffs in the United States. Hamilton had persuaded the United States Congress to raise duties slightly in 1790, and he persuaded them to raise rates again in 1792, although still not to his satisfaction. Protectionism was one of the fulfillments of Hamilton's Report on Manufactures.
In United States history, the Hamiltonian economic program was the set of measures that were proposed by American Founding Father and first Secretary of the Treasury Alexander Hamilton in four notable reports and implemented by Congress during George Washington's first term. They outlined a coherent program of national mercantilism government-assisted economic development.
The Anti-Administration party was an informal political faction in the United States led by James Madison and Thomas Jefferson that opposed policies of then Secretary of the Treasury Alexander Hamilton in the first term of U.S. president George Washington. It was not an organized political party, but an unorganized faction. Most members had been Anti-Federalists in 1788, when they opposed ratification of the U.S. Constitution. However, the situation was fluid, with members joining and leaving.
The First Party System was the political party system in the United States between roughly 1792 and 1824. It featured two national parties competing for control of the presidency, Congress, and the states: the Federalist Party, created largely by Alexander Hamilton, and the rival Jeffersonian Democratic-Republican Party, formed by Thomas Jefferson and James Madison, usually called at the time the Republican Party.
The Compromise of 1790 was a compromise among Alexander Hamilton, Thomas Jefferson, and James Madison, where Hamilton won the decision for the national government to take over and pay the state debts, and Jefferson and Madison obtained the national capital, called the District of Columbia, for the South. This agreement resolved the deadlock in Congress. Southerners had been blocking the assumption of state debts by the Department of the Treasury, thereby destroying the Hamiltonian program for building a fiscally strong federal government. Northerners rejected the proposal, much desired by Southerners, to locate the permanent national capital on the Virginia–Maryland border.
The presidency of John Adams, began on March 4, 1797, when John Adams was inaugurated as the second president of the United States, and ended on March 4, 1801. Adams, who had served as vice president under George Washington, took office as president after winning the 1796 presidential election. The only member of the Federalist Party to ever serve as president, his presidency ended after a single term following his defeat in the 1800 presidential election. He was succeeded by Thomas Jefferson of the opposition Democratic-Republican Party.
The First Report on the Public Credit was one of four major reports on fiscal and economic policy submitted by Founding Father and first US Treasury Secretary Alexander Hamilton on the request of Congress. The report analyzed the financial standing of the United States and made recommendations to reorganize the national debt and to establish the public credit. Commissioned by the US House of Representatives on September 21, 1789, the report was presented on January 9, 1790, at the second session of the 1st US Congress.
The presidency of George Washington began on April 30, 1789, when Washington was inaugurated as the first president of the United States, and ended on March 4, 1797. Washington took office after the 1788–1789 presidential election, the nation's first quadrennial presidential election, in which he was elected unanimously by the Electoral College. Washington was re-elected unanimously in the 1792 presidential election and chose to retire after two terms. He was succeeded by his vice president, John Adams of the Federalist Party.
The Federalist Era in American history ran from 1788 to 1800, a time when the Federalist Party and its predecessors were dominant in American politics. During this period, Federalists generally controlled Congress and enjoyed the support of President George Washington and President John Adams. The era saw the creation of a new, stronger federal government under the United States Constitution, a deepening of support for nationalism, and diminished fears of tyranny by a central government. The era began with the ratification of the United States Constitution and ended with the Democratic-Republican Party's victory in the 1800 elections.
Debt Assumption, or simply assumption, was a US financial policy executed under the Funding Act of 1790. The Washington administration pursued the policy, under Secretary of the Treasury Alexander Hamilton's leadership, to assume the outstanding debt of states that had not yet repaid their American Revolutionary War bonds and a scrip. Some states, such as Virginia, had already repaid their debt. The policy of assumption, Hamilton argued, required expanded federal taxation, including a tariff and an excise tax on whiskey. Western farmers violently protested in the Whiskey Rebellion.
The state of union is an address, in the United States, given by the president to a joint session of Congress, the United States House of Representatives and United States Senate. The United States constitution requires the president "from time to time give to the Congress Information of the State of the Union." Today the state of the union address is given as a speech, though this is not a requirement of the constitution. George Washington chose to address the congress in a speech annually; on October 25, 1791 he gave his third speech.
The presidency of George Washington began on April 30, 1789, when George Washington was inaugurated as the first president of the United States, and ended on March 4, 1797.
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: CS1 maint: numeric names: authors list (link)Chronology of 18th century colonial laws related to the duties or tariffs applied to domestic and imported distilled spirits.
U.S. Statutes Related to Funding the United States Debt | |||||||||||||||||||||||||||||||||||||||||||||
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