, 1791 : On January 27, 1791, Congress voted in favor of the "Whiskey Tax." The vote was 35-21. Believe it or not, George Washington opposed this tax initially, but local government officials were in favor of it (maybe because they agreed with Alexander Hamilton that whiskey was a luxury!) Washington shared these sentiments with Congress and they passed the bill.
Source: Crom, K. (2013) The Whiskey Tax of 1791, Accounting Historians Journal, Vol. 40, No. 2, https://www.politico.com/story/2009/01/excise-tax-imposed-on-whiskey-starts-whiskey-rebellion-jan-27-1791-017976