Accounting Historians Journal Volume 40 Article 5 Issue 2 December 2013 2013 Whiskey tax of 1791 and the consequent insurrection: A Wicked and happy tumult Cynthia L. Krom Stephanie Krom Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Krom, Cynthia L. and Krom, Stephanie (2013) "Whiskey tax of 1791 and the consequent insurrection: A Wicked and happy tumult," Accounting Historians Journal: Vol. 40 : Iss. 2 , Article 5. Available at: https://egrove.olemiss.edu/aah_journal/vol40/iss2/5 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact
[email protected]. Krom and Krom: Whiskey tax of 1791 and the consequent insurrection: A Wicked and happy tumult Accounting Historians Journal Volume 40, Number 2 December 2013 pp. 91-114 Cynthia L Krom FRANKLIN & MARSHALL COLLEGE and Stephanie Krom NEW YORK UNIVERSITY THE WHISKEY TAX OF 1791 AND THE CONSEQUENT INSURRECTION: "A WICKED AND HAPPY TUMULT" Abstract: This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the “Whiskey Rebellion” of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered.