The excise on domestic spirits was a part of Mr. Hamilton's broad financial scheme, and the necessary consequence of the assumption of the State debts. To this whole scheme, and to all Mr. Hamilton's measures, the Republican party, and Gallatin among them, were strongly opposed. In the original opposition, however, Gallatin had no public share; he began to take a part only when his position as a Representative required him to do so. The very first legislative paper which he is believed to have drafted is a series of resolutions on the excise, introduced into the Pennsylvania Legislature, by Francis Gurney, on the 14th January, 1791, and intended to affect the bill then before Congress. These resolutions were very strong, and intimated a distinct opinion that the excise bill, as it stood, was "subversive of the peace, liberty, and rights of the citizen," and "exhibited the singular spectacle of a nation resolutely opposing the oppression of others in order to enslave itself." Strong as they were, however, the House of Representatives adopted them by a vote of 40 to 16. The reasons of the peculiar hostility of the western counties to the whiskey tax are clearly given in the petition which Gallatin drafted in 1792 for presentation to Congress on the part of the inhabitants of that country: "Our peculiar situation renders this duty still more unequal and oppressive to us. Distant from a permanent market and separate from the eastern coast by mountains, which render the communication difficult and almost impracticable, we have no means of bringing the produce of our lands to sale either in grain or in meal. We are therefore distillers through necessity, not choice, that we may comprehend the greatest value in the smallest size and weight. The inhabitants of the eastern side of the mountains can dispose of their grain without the additional labor of distillation at a higher price than we can after we have bestowed that labor upon it. Yet with this additional labor we must also pay a high duty, from which they are exempted, because we have no means of selling our surplus produce but in a distilled state. [Sidenote: 1792.] "Another circumstance which renders this duty ruinous to us is our scarcity of cash. Our commerce is not, as on the eastern coast, carried on so much by absolute sale as by barter, and we believe it to be a fact that there is not among us a quantity of circulating cash sufficient for the payment of this duty alone. We are not accustomed to complain without reason; we have punctually and cheerfully paid former taxes on our estates and possessions because they were proportioned to our real wealth. We believe this to be founded on no such equitable principles, and are persuaded that your honorable House will find on investigation that its amount, if duly collected, will be four times as large as any taxes which we have hitherto paid on the whole of our lands and other property."