Historian S. E. Morison believed that Hamilton, in general, wished to enforce the excise law "more as a measure of social discipline than as a source of revenue".
历史学家S·E·莫里森相信，汉密尔顿大体上希望通过实施税收法“更多的作为一种社会规范的方式，而不是税收的来源”。