The Federal Government had one crying need, one imperative demand,--money! An immediate system of taxation was therefore required, and the newly organized Congress lost no time in proceeding to the consideration of ways and means.

As soon as a quorum of each branch of Congress was found to be present, the House gave its attention to the pressing demand for money.

They did not even wait for the inauguration of President Washington, but began nearly a month before that important event to prepare a revenue bill which might, at the earliest moment, be ready for the Executive approval.

Duties on imports obviously afforded the readiest resource, and Congress devoted itself with assiduous industry to the consideration of that form of revenue.

With the exception of an essential law directing the form of oath to be taken by the Federal officers, the tariff Act was the first passed by the new government.