User:Kegardnerpstcc/sandbox

Whiskey Rebellion

Fact: The tax applied to all distilled spirits, but consumption of American whiskey was rapidly expanding in the late 18th century, so the excise became widely known as a "whiskey tax".

MLA Citation: Krom, Cynthia L., and Stephanie Krom. “THE WHISKEY TAX OF 1791 AND THE CONSEQUENT INSURRECTION: "A WICKED AND HAPPY TUMULT".” The Accounting Historians Journal, vol. 40, no. 2, The Academy of Accounting Historians, 2013, pp. 91–113, doi:10.2308/0148-4184.40.2.91.

Quote: "This law, the "Whiskey Tax," placed an excise tax on spirits distilled in the United States and became the first tax ever levied by the United States on a domestic product [review of The Debates and Proceedings of the Congress of the U.S.... March 3, 1789 --March 3, 1791]. "

DOI: 10.2308/0148-4184.40.2.91

Annotated Bibliography:

Bellino, Grace. “Whiskey in Early America.” Nighthawks Open Institutional Repository, https://digitalcommons.northgeorgia.edu/issr/vol94/iss1/3/.

This source listed above is a peer-reviewed academic article that provides more information about the history of whiskey and how the Revolution made this item difficult to obtain or sell. The Whiskey Rebellion Wikipedia article mentions how farmers/westerners were unfairly targeted compared to others. (“Among the farmers in the region, the whiskey excise was immediately controversial, with many people on the frontier arguing that it unfairly targeted westerners.”) The article listed above further proves this point because farmers often used whiskey to prevent spoiling, which means they would have been targeted with a tax now on this item. (“Many feared the excise taxes would negatively affect their economic situations; there were not enough people to purchase and consume surplus grains before they rotted, and thus farmers relied, in part, on whiskey production to transform their crops into a product that could be shipped without spoiling.”)

Krom, Cynthia L, and Stephanie Krom. “The Whiskey Tax of 1791 and the Consequent 		Insurrection: ‘A Wicked and Happy Tumult.’” Accounting Historians Journal, vol. 40, 	no. 2, 2013, pp.91-113., https://doi.org/10.2308/0148-4184.40.2.91.

The source listed above is a peer-reviewed journal article that examines the Whiskey Tax 	of 1791. The article lists information about the rebellion and how the resistance was an 	accurate form of civil disobedience. The Wikipedia article chosen for this topic mentions 	how the tax affected poorer people, who were paid in whiskey, more than wealthier 	people. (“For poorer people who were paid in whiskey, the excise tax was essentially an 	income tax that wealthier easterners did not pay.”) The article listed above further proves 	this point because Krom mentions the idea of people relying on whiskey for payment 	since they did not have much real money/cash. (“The people of the frontier were cash-	poor "accomplished monetary innovators" [Sylla, 2006, p. 76] who relied on whiskey as a 	means of payment - laborers usually were paid in a portion of the grain they harvested 	and landlords took whiskey as rent payment.”)

Diversity Facts:

The first fact is from the article "Whiskey in Early America." The fact is “Many feared the excise taxes would negatively affect their economic situations; there were not enough people to purchase and consume surplus grains before they rotted, and thus farmers relied, in part, on whiskey production to transform their crops into a product that could be shipped without spoiling.” The Wikipedia article mentions how farmers were most likely targeted, as quoted in my annotated bibliography. I would summarize this quote as 'Farmers used whiskey as a preservative for their crops, which is their main source of income, so they feared this new tax on whiskey would cause them to lose money.'

The second fact is from the article "The Whiskey Tax of 1791 and the Consequent Insurrection: 'A Wicked and Happy Tumult.'" The fact is “The people of the frontier were cash-	poor "accomplished monetary innovators" [Sylla, 2006, p. 76] who relied on whiskey as a 	means of payment - laborers usually were paid in a portion of the grain they harvested 	and landlords took whiskey as rent payment.” The Wikipedia article mentions that poorer/those of the lower class were affected the most, as quoted in the annotated bibliography. I would summarize this quote as 'Many people were poor and were paid in whiskey, so this tax on whiskey was essentially decreasing their income even more.'

Practice Edit:

The population of Western Pennsylvania was 17,000 in 1790.[15] Among the farmers in the region, the whiskey excise was immediately controversial, with many people on the frontier arguing that it unfairly targeted westerners.[16] Farmers used whiskey as a preservative for their crops, which is their main source of income, so they feared this new tax on whiskey would cause them to lose money. Whiskey was a popular drink, and farmers often supplemented their incomes by operating small stills.[17] Farmers living west of the Appalachian Mountains distilled their excess grain into whiskey, which was easier and more profitable to transport over the mountains than the more cumbersome grain. A whiskey tax would make western farmers less competitive with eastern grain producers.[18] Additionally, cash was always in short supply on the frontier, so whiskey often served as a medium of exchange. For poorer people who were paid in whiskey, the excise was essentially an income tax that wealthier easterners did not pay.[19] Many people were poor and were paid in whiskey, so this tax on whiskey was essentially decreasing their income even more.