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Although this is a subjective question, many would argue that the excise tax was the most controversial part of Hamilton's economic program, for two reasons.

-One being that it sparked the Whiskey Rebellion. No other parts of the plan sparked a formidable rebellion, which in itself, shows that people were not opposed to the other parts as much. By definition, this part was the most controversial to the people at that time.

-The second reason being that the excise tax was the only part of the plan that Thomas Jefferson repealed during his administration. He was vehemently opposed to the other parts of the plan, especially the national bank established by Hamilton, but he left them in place. The annulment of only this part of the plan shows that it was the most widely disliked, and therefore, controversial.

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