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Western farmers resented the 1791 tax on Alcoholic Beverages, known as the whiskey tax, because they relied on distilling grain into whiskey as a primary source of income and a way to transport their surplus crops. The tax disproportionately affected them, as it was seen as an unfair burden imposed by a distant federal government that did not understand their economic realities. Additionally, many farmers viewed the tax as an infringement on their rights and autonomy, leading to widespread protests and resistance, exemplified by the Whiskey Rebellion of 1794.

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