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 abhorred even in England; and which was totally incompatible with the spirit of liberty.

The facility with which it might be extended to other objects, was urged against its admission into the American system; and declarations made against it by the congress of 1775, were quoted in confirmation of the justice with which inherent vices were ascribed to this mode of collecting taxes.