When the administration of Washington was organized in 1789, the government which he represented did not command a single dollar of revenue. They inherited a mountain of debt from the Revolutionary struggle, they had no credit, and the only representative of value which they controlled was the vast body of public land in the North- west Territory. But this was unavailable as a resource for present needs, and called for expenditure in the extensive surveys which were a prerequisite to sale and settlement. In addition therefore to every other form of poverty, the new government was burdened in the manner so expressively described as _land poor_, which implies the ownership of a large extent of real estate constantly calling for heavy outlay, and yielding no revenue. The Federal Government had one crying need, one imperative demand,--money! An immediate system of taxation was therefore required, and the newly organized Congress lost no time in proceeding to the consideration of ways and means. As soon as a quorum of each branch of Congress was found to be present, the House gave its attention to the pressing demand for money. They did not even wait for the inauguration of President Washington, but began nearly a month before that important event to prepare a revenue bill which might, at the earliest moment, be ready for the Executive approval. Duties on imports obviously afforded the readiest resource, and Congress devoted itself with assiduous industry to the consideration of that form of revenue. With the exception of an essential law directing the form of oath to be taken by the Federal officers, the tariff Act was the first passed by the new government. It was enacted indeed two months in advance of the law creating a Treasury Department, and providing for a Secretary thereof. The need of money was indeed so urgent that provision was made for raising it by duties on imports before the appointment of a single officer of the Cabinet was authorized. Even a Secretary of State, whose first duty it was to announce the organization of the government to foreign nations, was not nominated for a full month after the Act imposing duties had been passed. THE TARIFF ENACTED BY FIRST CONGRESS.