The 38th parallel north is a circle of latitude that is 38 degrees north of the Earth's equatorial plane. It crosses Europe, the Mediterranean Sea, Asia, the Pacific Ocean, North America, and the Atlantic Ocean. The 38th parallel north formed the border between North and South Korea prior to the Korean War.
At the end of WWII, Japan surrendered the peninsula, known today as Korea, that was controlled by the Soviet Union and America. The peninsula was split into two zones along the 38th parallel, the Soviets controlled the North and America controlled the South. In 1498, two different government were established in either of the zones. North Korea was Democratic and South Korea was Republican, however both governments wanted total control of Korea. This led to a war which resulted in a border being drawn along the 38th parallel known as the Dematerialized zone (DMZ).
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Hamilton wanted to add the taxes for the whiskey and Jefferson didn't want that tax. This tax was so America could get out of debt. Hamilton got his way untill people started rebelling. Then Jefferson made sure that when he became president that he would repeal or remove this tax.