With this record behind them the two parties met in the extra session of the thirteenth congress and changed places. The federalists became the enemies of taxation; the republicans became its advocates, and before the session ended taxed pleasure carriages, sales at auction, sugar refineries, salt, licenses to sell liquor at retail; laid a stamp tax on all kinds of legal documents, taxed whiskey stills, imposed a direct tax of three million dollars and brought back all the machinery of assessment and collection, and again turned loose in the land the tax gatherer and what they had once called his minions. As some months must necessarily pass before any money could be raised from these sources, another loan of seven million and a half was authorized. From this time until the present liquor has been constantly taxed both by state and nation, and has been relied on to furnish a large part of the public revenue. CHAPTER III _Schools and Colleges_ What the common schools of a century or two ago must have been is indicated by a description of the colleges which will hereafter be given in this chapter. Many of the school-masters were ignorant, and in addition were much addicted to the use of intoxicating liquors. The first of whom we have any trace was Jan Roelandsen, a New York school-master, who is on record as lying drunk for a month at a time, and being incorrigibly lazy. He was the first of many. Winthrop, in his _History of New England_, describes the censuring of Nathaniel Eton, a school-master, for furnishing insufficient board to his scholars, in which proceeding his wife testified that the bread and beer was always free for the boarders to go to. In 1693 a school bill for a couple of boys of the Lloyd family of Long Island contained the following items: A bottle of wine for his mistress 10 d. Wormwood and rubab 6 d. While the boys took the drugs the school-mistress drank the wine. Henry Clay's education was in a district school taught in a log cabin by an intemperate Englishman, and consisted of the merest rudiments. Peter Cartwright speaks of his school teacher as a Seceder minister who would get drunk at times. Washington Irving's _Ichabod Crane_, and Eggleston's _Hoosier School-master_ are at least average pictures of the country school-masters of an early day. The chorus of the school-masters seems to have been: "Let schoolmasters puzzle their brains With grammar and nonsense and learning, _Good liquor_ I stoutly maintain Gives genius a better discerning." MacMasters describes early college life in 1784 as follows: