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Federalist William Loughton Smith of South Carolina chaired the select committee of Ways and Means formed in 1794 at the urging of Madison and others. Federalists made up the majority of the 15-man committee, which seated one representative from each state. Over objections from minority members, the majority reported increased import and tonnage duties and legislation for excise, stamp and license taxes. Smith also led a second select panel which met in the 3rd Congress to prepare bills recommended by the previous committee. |
