the United States.
The estimated revenue from these sources was eight hundred and
seventy-seven thousand five hundred dollars, affording a small excess
over the sum which would be required to pay the interest on the
assumed debt. The policy of the measure was discussed in a well
digested and able argument, detailing many motives, in addition to
those assigned in his original report, for preferring the system now
recommended, to accumulated burdens on commerce, or to a direct tax on
lands.

[Footnote 51: The interest on the assumed debt was to
commence with the year 1792.]

A new tax is the certain rallying point for all those who are
unfriendly to the administration, or to the minister by whom it is
proposed. But that recommended by the secretary, contained intrinsic
causes of objection which would necessarily add to the number of its
enemies. All that powerful party in the United States, which attached
itself to the local, rather than to the general government, would
inevitably contemplate any system of internal revenue with jealous
disapprobation. They considered the imposition of a tax by congress on
any domestic manufacture, as the intrusion of a foreign power into
their particular concerns, which excited serious apprehensions for
state importance, and for liberty. In the real or supposed interests
of many individuals was also found a distinct motive for hostility to
the measure. A large portion of the American population, especially
that which had spread itself over the extensive regions of the west,
consuming imported articles to a very inconsiderable amount, was not
much affected by the impost on foreign merchandize. But the duty on
spirits distilled within the United States reached them, and
consequently rendered them hostile to the tax.

{1791}

[Sidenote: Debate on the excise law.]

A bill, which was introduced in pursuance of the report, was opposed
with great vehemence by a majority of the southern and western
members. By some of them it was insisted that no sufficient testimony
had yet been exhibited, that the taxes already imposed would not be
equal to the exigencies of the public. But, admitting the propriety of
additional burdens on the people, it was contended that other sources
of revenue, less exceptionable and less odious than this, might be
explored. The duty was branded with the hateful epithet of an excise,
a species of taxation, it was said, so peculiarly oppressive as to be
ab