The late 1770s marked a paradigm shift in the history of America. Independence was long overdue and the era culminated in the birth of a nation: the United States of America. On one hand, the victory was a great relief worth a million years of celebration. On the other hand, it unravelled the utmost economic miasma of all times for the young federal government. There was dire need for financial stability and system of economic management.

Something had to find a way out: and taxation was not an option. It is worth noting that the same custom regulations brought about hatred against the British revenue collector, subsequent tax evasion and the ultimate war for independence.

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