What nation had tried to build a canal prior to the united states?

France during the construction of the Panama Canal.

Explanation:

During 1881–1894, Before the United States, the French diplomat Ferdinand de Lesseps raised funds in France to build the canal in Panama (on that time part of Colombia). They already had experience on similar projects since France was in charge of the construction of the  Suez Canal, however their efforts were not successful and it was The United States the nation  which continued and finished the canal.  

the authority to tax.

i think that it would be tenth of the first