The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1844-03-27

cation which the committee think most expedient
to prevent the accumulation of those business dis
rate remedies; and the Strengthening OF those dis
contents which, reaching point beyond resistance
and restraint, will be almost certain TO carry the
work of reduction TO the opposite extreme.
1t may also be objected, that the change from
specific to adyalorem duties is an mpolltc chance
as rendering the collection of the duties more diff
cult and lees certain. There is some strength IN
these suggestions; and, witk an acquaintance with
every branch of manufacture perfectly minute, it
might be possible to impose specific duties which
would be just and equitable. With the informa-
ton in the possession, or within the reach OF the
committee, however, an arrangement OF specifc
duties, which would not do what the present law
does-tax the cheap and plain article, worn or used
by the middling and poorer classes, Just as much
as the fine and costly article is taxed, which the
rich only can purchase would be entirely impossi-
BILE. Such is the effect of the minimums in the
present law regulating the duties upon cotton Ia
brics, and upon some other articles Such Is the
Of silk goods. Whether the fabric be firm and
heavy, and plain and strong, such is worn In
common life, and by all classes of society, or be
the richest satins or the finest laces, every pound
in weight, cost what it may, (S5 or 800 must pay
its tax OF 80 50-in the former case, fifty per CEN
tum ad valerem; and in the latter, eight and a
third per centum. Such is the effeci OF all the
square yard duties upon fannels, bazes, carpets,
named in the present law. This, as the committee
think, is not violation merely but pcrverslon OF
one of the principles which should govern this le-
gslation. Ii determinations are made between
the various qualities Of goods of the same general
description they should clearly be in favor. OF the
cheaper and more common, and against the inner
and richer qualities; and most especially when the
duty is imposed upon articles of clothing-becanse
determinations, when made, should be IN favor OF
the poor against the rich, and in favor of ne.
cessary as against luxury. The. coarser and
cheaper wooens and cottons are necessaries; and
may be the silks, to some extent; while the
finer and richer articles of all these fabrics partake
much more OF the character of luxures than ne
cheap articles while the rich may have them, or
the finer and richer, at their pleasure.
The committee have already made use of the
terms protection" and free trade" without
giving those definitions Of them which have and
will govern that use in this report And as the
terms have become technical, as connected with
legislation upon the tariff-wihout, as they think,
being always very clearly defined in the minds Of
those who use them, and certainly not in the minds
Of those who read and hear-they feel bound to
give the sense in which they them and in which
they wish them to be understood when found in
this paper. This they find it the more necessary to
do, because they believe the practical meaning
given to the TENS, in the different sections of the
country, are very different and because their de-
fnlon OF the term protection" will show their
understanding OF what should be considered re-
venue, and what a protective duty-a point upon
which they wish to be clearly understood, whe ther
or not the House shall consider their definition
sound and correct.
the lowest possible duty necessarily protective, to
its extent, though it may be imposed with the single
view to revenue, and may be a revenue duty, in
the strictest sense OF those terms. Commencing
at this point, they think that the duty upon any
given article should be considered and is properly
called, a revenue duty, SO long as an increase of
the rate will increase the amount Of revenue de-
rived from the Importation OF the article, This
conclusion is based upon the simple fact, that, up
to this point, the way to increase the revenue from
the given article Is to raise the rate Of duty and,
although the degree OF protection afforded by the
duty IS increased with the increase of the rate vet
that is an incident, and an unavoidable incident,
and cannot change the nature and character of the
duty, as duty to raise, to Increase revenue. Pass
that point, and raise the rate of duty high that
its prohibtory action dmnshes the amount of reve-
nue. collected under it, and its character is changed.
The protection afforded by it is increased, while
the revenue it yields is diminished; thus giving
protection as its chief fruit and revenue the in
cident. Continue to raise the rate until the proh-
bitory action of the duty becomes perfect, all i'm
portation of the article cease, and no revenue is
realized from the duty Then, certainly, it cannot
be considered or called revenue duty, and It's ex-
elusive object must be protection 1t must be,
therefore, a protective duty in the strict sense of
the term and, in the opinion of the committee, it
is clearly entitled to that appeation from the point
where Its prOhibltOry became paramount to Its re-
venue powers, and its increased rate ceases to in
crease the amount of revenue collected under it.
This conclusion is founded upon the equally simple
fact that at this elevation, the way to increase the
"to lay and collect duties" has been carried be-
yond its object of obtaining revenue to pay the
debts, and provide for the common defence and
general welfare of the United States;'' and re-
ducton of the rate of the duty only will restore the
exercise of the power to that object The under
standing of this committee, therefore, is that while
every duty is necessarily protective to its extent,
yet every duty is TO be considered, and properly
denominated, revenue duty, the rate Of which
Yields the largest amount of revenue from the i'm
portaton of the article upon which it is imposed,
or the rate OF which is below that point so that an
increase OF the rate would produce an increase of
the revenue; and that every duty is be considered,
and is properly dcnomnated, protective duty, the
rate OF which is so high as to diminish the amount
Of revenue derived from the importations of the ar
tice upon which it is imposed, and the rate Of
which requires to be reduced to increase the
nue.. And when given amount of revenue is de-
sired to be raised upon any gwen article OF impor
tatlon, the committee regard the lowest rate OF
duty which will effect the result as the true and
legitimate revenue duty.
This will show what description of a law the
committee wonld denominate a revenue, and what
give the one character or the other to any given
law. The protection afforded under a revenue
tariff, thus defined, they would denominate incl
dental and, II the revenue be required, they can
not see that the consequent prote ctOn can be
subject of grievance or complaint the part of
any interest The protection afforded by protec-
tive tariff according to the same definition, is d.
rect and positive; operates to diminish or destroy
the revenue; and constitutes, as the committee
believe, an exercise of the power to lay and collect
duties entirely ndefensible in principle and policy,
and often furnishing broad ground for just com
plant. The terms "perfect protection" the COM
mttee understand to be synonymous with perfect
prohibition; and, therefore, entirely destructive of
all revenue, because prohbltory of all importalions
The terms {" free trade" in their broad sense, the
committee understand to be equally inconsistent
with the idea of a revenue from imports, because
they suppose that trade, which is perfectly free,
cannot be burdened with any duties not imposed to
furnish facilities to itself. Ia This sense they are
assured the phrase is understood in some portions
of the country, when used in connexion with legis-
lation Of this description and the advocates Of a
system of free trade arc supposed to be also advo-
Gates of change of one system of revenue from
duties on imports to internal taxation, direct and
indirect. The committee believe that if any hold
these views, much the largest class of those who
call themselves friends of free trade do not attach
the terms any such extent, and only intend to be
understood by the free trade they advocate, so