Unlike tariffs paid on goods imported into the United States, the excise tax on distilled spirits was a direct tax on Americans who produced whiskey and other alcohol spirits. Congress took this action at the urging of the first Secretary of the Treasury, Alexander Hamilton.Īlexander Hamilton, first Secretary of the Treasury (1789-1795). In early 1791, to help pay off the resulting national debt, Congress used its new constitutional authority to "lay and collect Taxes, Duties, Imposts and Excises" and passed the first nationwide internal revenue tax-an excise tax on distilled spirits.
By Michael Hoover, Regulations & Rulings DivisionĪs part of the compromises that led to the adoption of the United States Constitution in 1789, the new Federal government agreed to assume the Revolutionary War debts of the 13 States.
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