In accordance with his suggestions, Congress, in the extra session of May, 1813, laid a direct tax of $3,000,000 upon the States, and specific duties upon refined sugar, carriages, licenses to distillers of spirituous liquors, sales at auction, licenses to retailers of wines, and upon notes of banks and bankers.

These duties, in the beginning temporary, were calculated to yield $500,000, and with the direct tax to give a sum of $3,500,000.

But the increasing expenditures again requiring additional sums of revenue, the duties were made permanent and additional taxes were laid; the entire revenue for 1815 being raised so as to yield $12,400,000.

In the second term of Mr.Madison the internal revenue brought in nearly eleven and a half millions.

The Federalists, who as a party were opposed to the war, enjoyed the situation; Mr.Gallatin was compelled to impose the internal revenue tax which he detested, and Mr.Dallas was called upon to enforce its application.
[Illustration: A.J.