Final answer:
The second stipulation of the whiskey tax was that a 7.5-cent-per-gallon tax was levied on whiskey and rum by Congress in 1791, which led to violent protests known as the Whiskey Rebellion, particularly in western Pennsylvania.
Step-by-step explanation:
The second stipulation of the whiskey tax was that in 1791, Congress authorized a tax of 7.5 cents per gallon on whiskey and rum. This tax was part of an effort by Treasury Secretary Alexander Hamilton to bolster the federal government's finances and pay down national debt. Due to the Whiskey Rebellion, the federal government attempted to enforce the tax, leading to substantial resistance, especially in western Pennsylvania. The enforcement efforts included sending subpoenas to distillers who refused to pay the tax, prompting violent protests and sparking discussions of secession and independent commonwealth. The rebellion was seen by some as a reaction to a lack of political representation for farmers and as a symbol of Federalist overreach.