In 1744 this subject was again revived when at the session of the Provincial Council held May 25 Lieutenant Governor Thomas in a message sent to him by the Assembly was advised among other things that “We are also of the Opinion that it will be for the Interests of Our Constituents to make further Provision concerning the Excise Act and we have a bill before us to this Purpose; and we hope these Bills, and such others as shall be truly useful to the Province, when offered, will meet with the Governor’s assent. And we, on our Part, shall then Cheerfully make Provision for his Support for the Current Year, equal to any granted for the like Time to either of his immediate Predecessors.” This bill proposed an excise tax as a means of providing money without resorting to a general tax, not only to be used to purchase arms and ammunition for defense, but as well to answer such demands as might be made upon the inhabitants of the Province by his Majesty for distressing the public enemy in America. This bill, like the former ones, was not long in operation. March 31, 1764, a bill was passed by the Assembly and Council and signed by Lieutenant Governor John Penn, which tended to suppress “Idleness, Drunkenness, & other Debaucheries, within this Government.” The attention of the Assembly was once more called to the excise as a productive source of revenue on February 24, 1772, when Lieutenant Governor Richard Penn laid before the Council a bill sent to him by the Assembly, entitled “An Act for the support of the Government of this Province making the Excise on Wine, Rum, Brandy, and other spirits more equal, and preventing Frauds in the Collecting and paying the said Excise.” That a considerable portion of the money expended in the Provincial Government was raised by excise is evidenced from a report made by Governor John Penn June 26, 1775, which was an account of the several amounts of the excise tax collected for the years 1771, 72, 73 and 74, the total amount of which, after deducting the commissions to the Treasurer and collectors exceeded £28,000. Together with this report was another indorsed “State of the Bills of Credit struck on the Excise for several years, laid before the Governor with the bill for the support of Government & paymt of public debts.” In the Act of 1722 a duty was levied on domestic and foreign spirits. At first, however, as to home-distilled spirits it was not executed, and, indeed, hardly any steps were taken for the purpose particularly in the older counties. But, during the Revolutionary War, the necessities of the State and a temporary unpopularity of distillation, owing to the immense amount of grain consumed, when the troops so much needed it as a food, rendered the collection of duties both necessary and practicable, and a considerable revenue was thereby obtained. Toward the end of the war the act was repealed.