The Whiskey Rebellion (also known as the Whiskey Insurrection) was a violent tax protest in the United States beginning in 1791 and ending in 1794 during the presidency of George Washington. The so-called “whiskey tax” was the first tax imposed on a domestic product by the newly formed federal government. Following years of aggression with tax collectors, the region finally exploded in a confrontation that resulted in President Washington sending in troops to quell what some feared could become a full-blown revolution. Opposition to the whiskey tax and the rebellion itself built support for the Democratic-Republicans, who overtook the Federalist Party for power in 1802. The Whiskey Rebellion is considered one of the first major tests of the authority of the newly formed U.S. government.
Causes of Insurrection
During the American Revolution, individual states incurred significant amounts of debt. In 1790, Treasury Secretary Alexander Hamilton pushed for the federal government to take over that debt. He also suggested an excise tax on whiskey to prevent further financial difficulty. Local government officials met the idea of a whiskey tax with enthusiasm, and Washington took this assurance back to Congress, which passed the bill.
But protests against the new tax began immediately, arguing that the tax was unfair to small producers. Under the new law, large producers paid the tax annually at a rate of six cents per gallon, and the more they produced, the further the tax breaks.
Small producers, however, were stuck with paying nine cents per gallon in taxes. Farmers took further issue because only cash would be accepted for tax payment.
Whiskey Tax Violence
The law was immediately a failure since refusals to pay the taxes were as common as intimidation against the officials hired to collect them. Excise officers sent to collect the tax were met with defiance and threats of violence. Some producers refused outright to pay the tax. Perhaps inevitably, violence broke out. On September 11, 1791, excise officer Robert Johnson was riding through his collection route in western Pennsylvania when he was surrounded by 11 men dressed as women. The mob stripped him naked and then tarred and feathered him before stealing his horse and abandoning him in the forest.
Incidents escalated over the next few years. In 1793, the home of Pennsylvania excise officer Benjamin Wells was broken into twice. The first time, a mob of people forced their way in and assaulted Wells’ wife and children.
Washington responded by sending peace commissioners to western Pennsylvania to negotiate with the rebels, while at the same time calling on governors to send a militia force to enforce the tax. Washington himself rode at the head of an army to suppress the insurgency, with 13,000 militiamen provided by the governors of Virginia, Maryland, New Jersey, and Pennsylvania. The rebels all went home before the arrival of the army, and there was no confrontation. About 20 men were arrested, but all were later acquitted or pardoned. Most distillers in nearby Kentucky were found to be all but impossible to tax—in the next six years, over 175 distillers from Kentucky were convicted of violating the tax law. Numerous examples of resistance are recorded in court documents and newspaper accounts.
Legacy of the Whiskey Rebellion
The Whiskey Rebellion demonstrated that the new national government had the will and ability to suppress violent resistance to its laws, though the whiskey excise remained difficult to collect. The events contributed to the formation of political parties in the United States, a process already under way.