EXCISE LAWS IN THE UNITED STATES. The struggle of the English people against excise was not due to any intrinsic ini quity in the tax, but partly to popular dislike of all direct taxes (see Cusroms; TARIFF) ; partly to the inquisitorial methods involved, partly to their use as a means of strengthening the royal power against popular control. At any rate, the colonists inherited this unreasoned dislike, even under totally different conditions; though Con necticut had laid an excise on spirits and all use of foreign articles, and Massachusetts and Pennsylvania on spirits, before the Revolution. But all shrank from giving the national govern ment such power, and several States proposed amendments to the Constitution forbidding the United States ever to lay excises. Hamilton, however, recommended to Congress in 1790 an excise on spirits, upon the most advanced mod ern grounds— that it would not only produce a revenue without burdening any worthy indus try or person, but. would check the consumption, to the great advantage of the community. With great opposition the law was passed, imposing a duty of 9 to 25 cents a Fallon (according to strength) on all native spirits, and a higher one on imported. In 1792 the tax was lowered some
what. Later, under Hamilton's advisement, the scope was extended to other articles of luxury, auction sales, stamp duties on instruments of exchange, etc. But it was nullified in some sections by passive resistance; at last in 1794 a furious open defiance began in Pennsylvania (see WHISKY INSURRECTION), which had to be quelled by the regular army. There was no further resistance, but no cessation of the dis like, which was naturally a Democratic tenet, from the power it gave the general . govern ment; and when Jefferson became President, on his recommendation Congress abolished the en tire system, which was possible from the large increase in customs receipts. The W.ar of 1812, however, necessitated a fresh resort to it; and duties were raid on spirits (license tax), and the same articles Hamilton had chosen— sugar, carriages, auctions and exchanges— with salt added. They were repealed in December 1817, and no further excises were levied till the sys tem of internal revenue taxes (q.v.) was adopted in 1862.