the western counties of Pennsylvania--Westmoreland, Fayette,
Washington and Allegheny--having no market for grain, in the decade
following the Revolution, on account of the absence of large settlements
in their vicinity, and the lack of facilities to transport to more
distant places, were from necessity compelled to reduce the bulk of their
grain by converting it into whiskey. A horse could carry two kegs of
eight gallons each, worth about fifty cents per gallon on the western,
and one dollar on the eastern side of the mountains, and return with a
little iron and salt, the former worth fifteen to twenty cents per pound,
the latter five dollars per bushel, at Pittsburg. The still was therefore
the necessary appendage of every farm, where the farmer was able to
procure it; if he was not he carried his grain to the more wealthy to be
distilled. To the large majority of these farmers excise laws were
peculiarly odious. The State of Pennsylvania made some attempt, during
and just after the Revolution, to enforce an excise law; but without
effect. A man named Graham, who had kept a public house in Philadelphia,
accepted the appointment of Collector for the western counties. He was
assailed, his head shaven and he was threatened with death. Other
collectors were equally unsuccessful.

The United States excise law was enacted in March, 1791. While the bill
was before Congress, the subject was taken up by the Pennsylvania
Legislature, then in session, and resolutions were passed in strong terms
against the law, and requesting the senators and representatives, by a
vote of thirty-six to eleven, to oppose its passage; the minority voting
on the principle that it was improper to interfere with the action of the
Federal Government, and not from approval of the measure. The law imposed
a tax of from nine to twenty-five cents per gallon, according to
strength, upon spirits distilled from grain. To secure the collection of
the duties, suitable regulations were made. Inspection districts were
established, one or more in each State, with an inspector for each.
Distillers were to furnish at the nearest inspection office full
descriptions of their buildings, which were always subject to examination
by a person appointed for that purpose, who was to gauge and brand the
casks; duties to be paid before removal. But to save trouble to small
distillers, not in any town or village, they were allowed to pay an
annual tax of sixty cents per gallon