Taxation in the United States 1789 1816

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The second bill passed the House by a vote of 35 to 21, yet many voted for it who had expressed themselves against the principle of an excise tax, and had it been attempted at that time to extend this form of securing a revenue to any article but spirits, it is doubtful if such an attempt could have succeeded. By the law of 1792, all spirits distilled within the United States were imposed with an excise duty as follows. SPIRITS DISTILLED From foreign materials. From material produced in the I F...irst class of proof, 10 cts. Per gal. 1 i rst class of proof, 7 cte. Per gaL Second " "11 " Second " "8 Third " " 12 " Third " 9 Fourth" " 14 " Fourth" " 11 Fifth " " 18 " Fifth " " 13 Sixth " " 25 " Sixth " " 18 This expression foreign material, as here used, means West India molasses and sugar, as distinguished from barley ami corn of domestic growth. From the former was manut'actun - ject to an impost duty.

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