Tax breaks for special interests are nothing new.
Taxation in Colonial America, by Alvin Rabushka, mentions the Virginia liquor duty of 1691, which provided full duty for most liquor, a 50-percent reduction for liquor brought in on “ships owned in Virginia in which the importer had an interest,” and complete exemption for liquor brought in on ships made in Virgina. Page 424 (Rabushka 424 Va liquor).
By the way, Dr. Rabushka, of the Hoover Institute, gained fame favoring a flat tax, which I oppose, but his book is very helpful.
The Center for New Revenue 