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Washington signs an Act of Congress...
Washington signs an Act of Congress...
Item # 700770
August 06, 1796
FEDERAL GAZETTE & BALTIMORE DAILY ADVERTISER, Aug. 6, 1796
* President George Washington
Over half of the back page is taken up with: "An ACT laying duties on carriages for the conveyance of persons, & repealing the former act for that purpose." which is signed in type by the President: Go. Washington.
The back page also has two reward ads for runaway slaves.
Four pages, very nice condition.
AI notes: On May 20, 1796, during George Washington’s presidency, Congress approved legislation related to the taxation of carriages used for personal transport, part of the broader effort to raise federal revenue following the Carriage Tax Act of 1794. This law imposed duties on luxury carriages, with rates varying by type—from $2 for small two-wheeled vehicles to $10 for larger coaches—targeting the wealthier classes who could afford such conveyances. The tax had been contested in the landmark Supreme Court case Hylton v. United States (1796), in which Daniel Hylton, a prominent carriage owner, argued that the tax was unconstitutional as a direct tax; the Court ultimately upheld it as an excise tax. The 1796 approval reflected both the Federalist vision of generating revenue through targeted luxury taxes and the ongoing debates over the scope of federal taxation powers. Although contentious, the law remained in effect only briefly, illustrating early tensions between revenue needs, constitutional interpretation, and public resistance, before its repeal later that year.
Category: The 1600's and 1700's
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