Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1844-03-29
coNGREss--Firs, Session
REVENUE

House OF Representatives,, -fdTrh IL, i7ff.
REPORT from the Committee of Ways and means
(coScLuDED)
The committee have given this brief and imperfect
sketch OF the history Of our legislation upon TINS impot-
tant and difficult subject, to render nelhgloe lheir
regret al The commencement of another rounu Oh lhs
extreme legislation. 1t IS true the circle whch they
have described embracing the period from 1ol6 to lo4
promises to reduce to right line; and instead Ht gFa
duatons ut ascent and descent more likely 10
step directly from extreme TO extreme. The hfs step
is from q maximum rate cf duty of 90 per cent, u
above the elevation of the Tariff Of 1925 aud il requires
nothing but the experience of the past to force the as
surance upon all, that If the excessive duties imposed
by this law shall be adhered to- and all reasonable mo-
dihcations resisted eectuay in this Congress- period
OF continual and increasing agitation will be endured
until the assembling Of another, only then 10 witness
retrograde movement, probably extreme and as d.
rect as this advance was sudden and comp le,e.
This agitation, and this repetition = Actual. ons
from extreme to extreme, the committee taos profound
" deprecate No interest can prosper and every one
must suffer, under them; and II has been their earnest
object and purpose, IN the notifications they rec1m-
mend, to avoid a necessity for either Hence instead
of framing bill, they have preferred 10 propose
acton upon the existing law; and instead OF acting
upon that by unifurm and horizontal rule, after The
manner OF the compromise act they have preferred u
net in detail, upon every duty winch they suppose re-
qures increase or dmnutlon and upon every proVs on
Of the law which appears to them TO require amendment
The inducements to this OF action have been
various. The committee prefer TO show specifically,
upon the face of the law, the change which is made.
Then very large proportion Of the duties proposed to
he reduced specific, of which changed TO
ad vaorem duties and others retained in specific
form And third lnducement has been, that the com
mttee did not think 1t expedent TO bring all the high
duties 10 one level, but 10 act themselves and leave
the House TO act upon each important article class
of articles separately and to determine the rate OF duty
proper to be imposed upon it, or them, without an en-
ytth tIPI
ing different interests
1t may be objected to this course OF action that the
reductions proposed sudden, end would be bet
ter made more gradually. To this the committee re-
ply that this law, having been in operation only since
The Goth of August, 15i2-now but year and half
If important and permanent notifications are TO be
made in their Judgment they should be made as prompt
ly safety all the great interests involved will per
nit Time has not ye; been allowed for new establish
ments to grow up 10 any great extent under the en-
couragement held out by these high duties. The law
has not been in operation sufficiently long, permanent
Iy 10 have changed The course OF trade into conform
ty with its pol,cy. And existing manufacturing esa5-
llshments Will be more benefited by prompt reduction
TO reasonable and stable Standard thar By continu-
of the present rates, Tor year or two, under
constant agitation BY such change, too, trade viii
be sooner left TO accommodate itself to the new state of
things, and viii be saved the many years OF suspense
through which the gradual progress would compel 10
travel to reach the point 1t prompt modiica-
ton which the committee think most expedlenl 10 pre-
vent the accumulation of those business diseases which,
~ IN 1882 Will ress' mild and moderate remedies; aud
the strengthening of those dsconten:s, which, reach
ing point beyond resistance and restraint, Will be al
most certain 10 carry the work OF reduction TO the OPP
posite extreme.
II may be also objected, that the change from specific
10 ad-yaorcm duties impoltic change rendering
the collection Of the duties difficult and less certain
There is some strength these suggestions and with an
acquaintance with every branch Of manufacture perfect
minute, ii might be possible to impose SPECIFIC duties
which would be just and equitable. With the niorma
ton in the posesslnn within the reach oil the COM
mtee, however, an arrangement OF SPECIFIC duties,
which would not do what the present law does--ta3
the cheap and plain article, worn or used by The md
ding and poorer classes just as much as the hne and
costly article is taxed, which the rich only can pur-
chase-would be entirely impossible Such is The effect
of the mlnmums in The present law regulating the du'
ties upon fabrics, and upon some other articles
Such is the effect of The specific duty of 81 30 upon
the pound Of silk goods Whe,Eer the fabric be firm
and heavy aud plain and strong, such as is worn IN
life and by all classes OF society or be the
richest satns or the finest aces every pound weight
cost what il may, (S5 $780, must pay lis tax OF two
dollars and fifty cens--ln the former case, fifty per
centum I'D vslorem and in The latter, eight and third
per centum. Such is The effect Of all the square yard
duties upon annels, bazes, carpets, and The like and
indeed, upon many articles named in the present law
This, the committee think, is not violation merely,
but pervcrsion of one Of the principles which should
govern this legislation Ii Determinations are made
between the various qualities oil goods oil The same gene
raj descriptions they should clearly be in favor OF the
cheaper and more common, and against The finer and
richer qullties and especially when the duty is
imposed upon articles OF cloihIng-because a'scrmina
tons, when made should be in favor OF the poor as
against the rich and in favor of necessary as against
luxury. The coarser and cheaper woollens and cot
tons are necessares and may be the silks, to some
extent; while the finer and richer articles OF these
fab no M oG IL
than necessares So the poor must have the coarse
and cheap articles; while the rich may have them, or
the finer and richer, at their pleasure.
The committee have already made of the terms
"protec,ion" and "free trade without giving those
definitions of them which have and Will govern that
in this report And as the terms have become
technical az connected with legislation upon The Tariff
without, us they think, being always very clearly de
fined in the minds Of those who use them, and GER
lany not in the minds Of those who read and hear,
they feel bound TO give the sense in which they use
them, and in which they wish them to be understood
when found in this paper THIS they ind II tho more
necessary 10 do because they believe the practical
meaning given TO the terms, in The different sections
Of the country very different; and because their
definition Of the term pro'ecton will show their IN
dest1nding CT what should be considered revenue,
and VIA, protective duy-a point upon when lhey
wish 10 be clearly understood, whether or not the
House shall consider their definition sound and cor
rect
They begin, them by stating that they consider the
lowest possible duty necessarily protective to It's extent
though it may be imposed with single view to reve-
nue., and may be Duty in the strctest sense
Of those terms. Commencing at this point they think
that the duty upon any given article should be cons
dered, and properly called, revenue duty, so long
as an increase OF the rate will increase the amount OF
revenue derived from the importation OF the article
This conclusion is based upon The simple fact that, up
10 this point the way to increase the revenue from
the given article is TO raise the rate Of duty, and al
though the degree OF protection afforded by The duty IS
increased with the increase Of the rate yet that Is an
incident, and an unavoidable incident, aud cannot
change the and character of the duty as duly
to raise to increaae revenue. Pass that point, and
raise the rate of duty high that it, poh'bory ACTON
dimnishes the amount Of revenue collected nnner II,
and lis character is changed The protection Afforded
by it is increased while the revenue II yields IS dm
nlshed thus giving protection lie CHIEF ifni'; and
revenue as the incident. Continue to raise the rate
until the prohibtory action Of the dny becomes per-
feet all imporations of the article cease, ana no
revenue ia realized from the duty. Then, certainly,
il cannot be considered called revenue duty,
and lis exclusive object must be protection
1. must be, therefore, protective duly m inc
strict sense OF the term: ard, in the OPINION of me
committee, it is clearly entitled /, that appei!a'ion
from the point where lis prohbitory became paramount
10 its revenue powers, and rs increased ret ceases 10
increase the amount Of revenue collected "nde' II
4