(Boston): (Benjamin) Ede's Office, 1781. Tall folio. 4 pp. Printed document, signed in type by John Hancock, as first Governor of the Commonwealth of Massachusetts, Nathaniel Gorham, as Speaker of the House, and Samuel Adams, as President of the State Senate, being: "An Act Laying certain Duties of Excise on certain Articles therein mentioned, for the Purpose of paying the Interest on Government Securities." Creasing from contemporary folds; toned; faint dampstaining in upper margins and text; scattered edge-wear. Not in Evans

A rare printed act from the Commonwealth of Massachusetts for an excise tax on wine, rum, and other distilled spirits, as well as tea, and coaching and carriage vehicles. Passed on November 1, 1781, and taking effect on December 10 of the same year, this excise bill sought to raise much needed revenue for the state to meet interest charges on debt incurred during the American Revolution. Taxes on wine, rum, brandy, and other goods, would not only hopefully meet these fiscal demands, but as an additional benefit, according to the bill, it would suppress "Immorality, Luxury and Extravagance in this Commonwealth." As historian Van Beck Hall writes, "The debate over and the voting on the excise act divided both the commercial-cosmopolitan interests and their opponents. Many merchants and tradesmen, who either did not hold securities or who had invested in Continental paper, did not favor an excise that would raise prices. At the other extreme, many poorer farmers accepted the excise as a means of avoiding direct taxes on land, property, and polls." (Politics Without Parties: Massachusetts, 1780-1791, 1972). The bill proved difficult to enforce, and over the years following its passage, it was amended, while other excise bills were passed on other goods.

Early tax resolutions such as these foreshadow the later unrest that erupted on the Massachusetts frontier during Shays Rebellion (August, 1786-February, 1787). When this bill was passed the American Revolution was in its closing stages and with independence now in reach, but as a result of years of hostilities the financial situation in the colonies was dire. Rising inflation and worthless paper money caused a depression that farmers in Massachusetts and elsewhere in the 13 colonies felt more than other groups, and as their finances dissolved they had difficulty paying their mounting debts. The state legislature in Boston was dominated by wholesale merchants who traded with Europe and the West Indies, and, unlike the western farmers who had to pay bills with hard currency or specie, were not as impacted by the paper money's steadily decreasing value. Over the next five years it became increasingly difficult for the agrarian population to meet their debt obligations which led to their strong resentment of tax collectors and especially the state courts who prosecuted debt holders.

John Hancock, who was very lenient in terms of prosecuting the collection of delinquent taxes, resigned as Governor of Massachusetts in 1785 citing health reasons, although contemporary and modern commentators suggest he was anticipating trouble because of the growing tax protests. Beginning in August of 1786, protests began forming in many towns in western Massachusetts to prevent the county courts from sitting and prosecuting tax delinquents. The Federal Government, under the Articles of Confederation, found it extremely difficult to raise a militia to combat such unrest, and resorted to requesting former Continental Army General Benjamin Lincoln to privately raise the funds and men to subdue the mounting conflict. On January 25, 1787, rebel forces under Daniel Shays and Luke Day attempted to seize the Springfield Armory to aid them in their quest to overthrow the state government, but they were quickly thwarted by Lincoln's men. Even though the rebellion quickly collapsed it brought attention to the weakness of the Articles of Confederation and amplified calls from its critics for substantial reform. In many ways Shays Rebellion contributed to the convening of the Constitutional Convention in Philadelphia, in May of 1787.