Daily stories of Pennsylvania

by Frederic Antes Godcharles

The first excise tax in Pennsylvania was imposed by the Assembly of the Province March 17, 1684, in an act entitled “Bill for Aid and Assistance of the Government.”

This act seems to have been prompted by a record in the minutes of the Assembly for February 20, 1684: “The Govr. & Provll Councill have thought fitt. from the Exteriordinary in the Case, to place Patrick Robinson as administrator to Benj. Acrods Estate, and to have a recourse to this board from time to time.

“Wheras, the Verdict of the Coroner’s Jury was, that Benj. Acrod killed himselfe with drinke, wch might give the Province a pretence to his Estate therin. The Propor & Govr. Relinquished all his Claime thereunto in Council, and desired ye Council to take Care that some person be appoynted to take Care of ye Estate of ye sd Acrod, for ye paymt of his debts, and the remaineder to be disposed of according to Law, &c.”

At the session held on March 26 a bill was read that it should be left to the Governor and Provincial Council to discuss with Indians matters concerning the use of rum among them. Another bill was read which prohibited bargains being made “when People are in Drinke.” This bill was passed.

The objectionable features of the first excise bill passed by the Assembly were soon after repealed and not again renewed until the year 1738, when the Provincial Assembly, August 14, heard a bill “sent by the House of Representatives, entitled an Act for laying an Excise on Wine, Rum, Brandy and other Spirits.” This bill was passed without amendments and signed by Lieutenant Governor George Thomas, August 25, 1738.

This bill proved to be very unpopular, and it remained in force only a few months.

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.”