Wheeling times and advertiser. [volume] (Wheeling, Va. [W. Va.]) 1839-1849, 1845-12-09

duction OF the revenue. Suit is a necessary
ol iiic, and should be free from tax as air or
water IL sused in large quantities by the
iarmer and planter, and to the poor this tax
operates most oppressively, not only in the use
OF the article itscli. but as combined with salt
el provisions. The salt made abroad BY solar
evaporation Is also most pure and wholesome.
and, as conservative of health, should BE- ex-
cmpt from taxation.
The duty on cotton bagging is equivalent to
%, 10 per cent. al valorem on the Scotch bag
ging, and To S23,ll per cent. on the gunny
bag; and yet the whole revenue from these du-
ties has ial en- to S66,0Gi 90 Nearly the
entire amount, therefore, OF this enormous ia X
makes no addition to the revenue, but enurcs
u the the benefit ct about thirty manuiactu-
r,rs. As hvc-sixths OF the cotton crop is cx-
ported abroad, the same proportion OF the
biSging around the bale is exported, and sold
abroad alta heavy loss, growing out of deluc-
ton for tare. Now, a. duties are designed To
operate only on the consumption, there ought
to be a drawback of the whole duty on cotton
bagging re-exportcd around the bale, on the
same principle on which drawbacks arc allow =
ed IN other cases. The cotton planting is the
great exporting interest, and suffers from the
tariff IN the double capacity Of consumer and
exporter. Cotton is the great basis of our
foreign exchange, fur fishing IN st of tn, means
to purchase imports and supply the revenue
III Is thus the source oi two thirds Of the rev
enue, and oi our foreign freight and commerce,
| uphoidlng our commercial marine and mari
time power. IL Is also a bond OF peace with
foreign nations, constituting stronger pre-
ventive OF war than armies or navies, forts or
ornaments. AT present prices, our cotton
crop will yield an annual product of S72 600, :
OOJ, and the manufactured fabric, S50i 000,
OOO, furnishing profits abroad To thousands of
capitalists, ana wages To hundreds of thou
sands ot the working c,asses-all of whom
would be deeply injured by any disturbance,
growing out oil the state OF war, TO the direct
and adequate supply OF the raw material. II
| our manufacturers consume 400 900 bales il
would cost them Sl2.O00,0 900, whilst selling
the manufactured fabric for S24 900, 600; and
they should be the last to unite in imposing
heavy taxes upon that great interest which
supplies them with the raw material out of
which they realize such immense profits
Accompanying the drawback Of the duty on
cotton bagging should be the repeal of the duty
on ioreign cotton, which is imperative and
delusivc, and not desired by the domestic
producer.
| The condition OF our foreign relations, il is
said, should suspend the reduction of the
Tariff. No American patriot can desire TO
arrest our onward career i'm peace and prosper
iiy; but II, unhappily such should be the result,
IT would create an increased necessity for
reducing our present high duties, in order to
BAN sufficient revenue TO meet increased
expenditures. The duties for the quarter en-
ding the Both of September, lSf5-showing
very tonsid arable decline in the revenue.
growing out oi a diminished importation of
the highly protected articles and progressive
substitution o their dome. tic rivals Indeed
many oil these duties are becoming dead let
tiers, except Tor the purpose of prohibition.
and, il not reduced, will ultimately compcl
their advocates To resort TO direct taxation TO
support the government. In the event OF war
nearly all the high duties would become pro-
mbltory from the increased risk and cost of
Importation; II there be, indeed, in the opinion
OF any, a serious danger of such an occurrence.
1t appeals most strongly TO their patriotism to
| propose the lowest revenue duties oil all arti-
cies, as the only means of securing. at such a
period ANY considerable income from the tariff.
The whole power TO collect taxes, whether
direct or indirect, Is conferred by the same
clause oil the constitution. The words are:
The Congress shall have power TO lay and
collect taxes, duties, imposts, and excuses -
direct tax or excise not Tor revenue, but for
protection, clearly would not be within the
legltlma: e objects OF taxation; and yet it would
b; as much SO as duty imposed for similar
purpose. The power is "to lay and collect
taxes, duties. imposs and excuses" A duty
must be laid only that it may be collected;
and, ii II is so imposed that il cannot be col
lected, IN whole or in part, it violates the de-
clared object OF the granted power. To Law
all duties so high that none of them could be
collected, would be prohibitory tariff. To
lay a duty ON any one article so high that il
could not be collected, would be prohibitory
tamil upon that article. IL duty of 100 per
cent. was imposed upon all or upon a number
OF articles, so as to diminish the revenue upon
all or any of them, it would operate as q par
tlal prohibition. A partial and total prohi-
bltion are alike in violation of the true object
OF the taxing power. They only differ in de
gree and not in principle. II the revenue
limits may be exceeded one per cent, it NAV
be exceeded one hundred Ii it may be ex
ceeded upon any one article, it may be exceed
ed on all; and there is no escape from this
conclusion, but in contending that Congress
may lay duties on all articles SO high as to col
lect no revenue, and operate as a total prohi-
bition.
The constitution declares that .'all bills for
raising revenue shall originate in the House
Off representatives." A tariff bill, il is con
coded, can only originate in the House because
II is bill for raising rcuenue. That is the
only proper object oil such bill. A tariff is
pih W lay ana COllect taxes. IL Is q bill
Tor raising revenue" and whenever il departs
from that object, in whole or in part, either by
total or partial prohibition, ii violates the pui
pose of the granted power.
I'm arranging the details of the Tariff il is
believed that the maximum revenue duties
should be imposed upon luxuries. Itis deem
ed just that taxation, whether direct or indi-
rect, should DC as nearly as practicable in
proportion to property. II the whole
revenue were raised by tax upon pro-
pcrty, the poor. and especially those who live
by the wages OF labor, would pay but very
small portion of such tax, whereas, by the
tarilf, the poor, by the consumption of various
imports, or OF domestic articles enhanced in
price by the duties, pay a much larger share of
the taxes than II they were collected by an
assessment in proportion 10 property. To
counterdst, as lar as possible this effect of
the tarilf--to equalizc its operation, aud make
II approximate as nearly as may be- TO system
49,.