Monday, August 24, 2026

Whiskey taxes, revenue and voting by members of Congress in history

See Revenue over reason: A case for home distilling by Ben Semark of the Competitive Enterprise Institute. After an excerpt from Semark's article, I discuss how this relates to voting by congressmen on bills during the Federalist period, the subject of my Ph. D. dissertation.

Excerpt from Semark:

"Creating home-brewed spirits was not a niche or commercial practice in early America; it was an everyday routine. Alcoholic beverages were a staple of the early American diet and were often much safer than local water sources. Wives were often responsible for the process and used various crops distilled into safe beverages to quench the thirst of their households. Stills were treated as ordinary kitchen appliances, like a butter churn or wood oven. In the late 18th century, 25 percent of households in Augusta County, Virginia owned and operated home stills.

Distilling was not just a household chore; it was also a primary source of income for many farmers. Common crops, such as barley, corn, apples, and peaches, were all vulnerable to spoilage even across short distances. Where travel was especially difficult, distilling these crops provided a more resilient product and a steady source of income for many.

After the Revolutionary War, Alexander Hamilton proposed an excise tax on distilled spirits to tackle the extreme debt the country had accumulated. Excise taxes operate by taxing the manufacture of a targeted good rather than the income generated from sales. Many farmers reacted in outrage, sparking the famed Whiskey Rebellion, during which George Washington led a militia of 13,000 troops to quell the unrest.

The rebellion represented the first violent domestic challenge under the new American Constitution. Hamilton’s enforcement of the tax required every still, no matter how small, to be registered with the federal government. The upheaval underscored the importance of distilling culture in early America. Citizens felt betrayed by their newly formed government, not only due to the tax, but also government intrusion into routine household activities.

Distillation remained common in the home despite the tax, and Jefferson later repealed it, much to the delight of many Americans. Soon after the distilling culture exploded. The early 19th century came with many advancements in distilling, making the practice accessible to non-farmers. An author at the time noted “we find men of science, men of capital, lawyers, doctors and merchants abandoning other pursuits to learn the art of extracting spirit from grain.” Distilling was no longer merely a household chore or a farmer’s practice; it had become a hobby." 

For my Ph. D. dissertation in 1991 I analyzed how both ideology and economic factors influenced the way congressmen voted on bills during the Federalist period (1789-1801). Some bills were labeled "specific" because they were about a specific issue, like the whiskey tax. Others were labeled "general" because they were about how strong the national government should be in general.

See Ideology versus Economics during the Federalist Period (a paper which covers the topic of my dissertation). This is an MS Word file.  

There were many bills that I looked at and I used statistical regression techniques. Many variables were used to predict how congressman voted on bills. One important variable was

WHIS) The average annual per capita gross revenue collected in each state from domestic distilled spirits and stills.

Another one was  

DIST) The distance from the center of a congressional district to the nearest navigable coastline.

I will discuss DIST after I discuss WHIS.  

In the House of Representatives, out of 28 bills, the variable WHIS was associated with an anti-national stance 23 times. Basically, that means that the more whiskey produced in a state, the more likely, in general, that its representatives were to vote to limit the strength of the national government. On most of these votes in the House WHIS was statistically significant. 

The results were not as strong in the Senate. WHIS was anti-national on only 3 of 6 votes. But on 2 of the 3 anti-national cases it was significant.

Some of these bills dealt directly with a whiskey tax or requiring a license to operate a still. 

On Vote 10 in the Senate, WHIS had a negative relationship with voting and it was significant.

Vote 10.  To pass the House bill, repealing after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad and laying others in their stead, and also upon spirits distilled in the United States.  This is also known as the Whiskey Tax.  It is pro-national because it raised revenue for the national government.  Passed February 12, 1791, 20-5.  Specific legislation. 

On Vote 20 in the Senate, WHIS had a pogative relationship with voting but it was not significant. 

Vote 20.  To amend H.R. 32, an act to amend the several acts for laying duties on spirits distilled within the United States, and stills; by restoring the section which provides for taking out licenses on stills.  This bill is pro-national because it required a license for stills used to make whiskey.  Failed January 23, 1798, 9-15. Specific legislation.

The next 5 bills were in the House. WHIS had a negative relationship in all 5 cases and was significant on 2 of them. 

Vote 6.  To pass H.R. 110, an act to impose import duties and taxes on distilled spirits.  This bill is also known as the Whiskey Tax.  This bill is pro-national because it is a revenue raiser.  Passed January 27, 1791, 35-21.  Specific legislation.

Vote 11.  To amend H.R. 191, a bill concerning the duties on spirits distilled within the United States; to place a duty of eight cents on certain distilled spirits.  This bill is pro-national because it is a revenue raiser.  Failed April 30, 1792, 26-27.  Specific legislation.

Vote 17.  To pass H.R. 56, a bill to lay duties on licenses for selling wines and distilled spirits, by retail.  This bill is pro-national because it is a revenue raiser.  Passed May 31, 1794, 53-23.  Specific legislation.

Vote 20.  To pass H.R. 12, a bill to lay a duty on Licenses for the sale of wines by retail, and also foreign distilled spirits.  This bill is pro-national because it is a revenue raiser.  Passed June 27, 1797, 56-27.  Specific legislation.

Vote 31.  To pass H.R. 276,  a bill to continue in force the acts laying duties on licenses for selling wines and foreign distilled spirits, on property sold at auction, and on carriages for the conveyance of persons. This bill is pro-national because it is a revenue raiser.  Passed January 16, 1801, 46-31.  Specific legislation.

Now back to the DIST variable.

DIST) The distance from the center of a congressional district to the nearest navigable coastline.

Generally, people who lived farther away from the coast and who also liked to produce whiskey, tended to be against a strong national government. On 25 bills about the size and scope of government, DIST had a negative relationship with building a strong national government on 19 of them. Congressman who tended to live farther away from the coast had a strong tendency to vote against a strong national government. DIST was significant on 15 of these bills.

See my paper linked above for more details and discussion of the issues and the legislation.