The Cadiz sentinel. [volume] (Cadiz, Ohio) 184?-1851, 1845-12-10

consumed by the lab0rer and the poor, as Well
as by the wealthy citizen. Care should be Ia
ken that oil the great interests Of the country,
including manufactures, agriculture, commerce,
navigation, and the mechanic arts, should, as
far as may be practicable, derive equal advanta-
ges from the incidental protection which Just
system Of revenues may afford. Taxation, d.
rect or indirect, is burden, and it should be sol
imposed as to operate as equally as may be, on
all classes, in the proportion of their ability toI
bear it. To make the taxing power an actual
benefit to one class, necessarily increases the
burden of tho others beyond their proportion, and
would be manifestly unjust. The terms "pro-
lection to domestic industry are Unpopular inn
port; but they should apply under Just SYSTEM
to all the various branches OF industry in our
country. The farmer or planter who tolls yearly
in his fields, is engaged in ''domestic industry
and is as much entitled 10 have his labor 'spro-
tected," as the manufacturer, the man of COM
merce, the navigator, or the mechanic, who are
engaged also in "domestic industry" in their
different pursuits. The joint labor Of all these
classes constitute the aggregate af the ':domes-
tic industry" of the nation, and they are equally
entitled to the nations "protection." Noe one of
them can claim to be the exclusive recipients of
"protecton," which can only be afforded by in
creasing burdens on the "domestic industry" of
the others.
If these views be correct, it remains to inquire
how far the tariff act of l642 is consistent with,
them. That many Of the principles of that act
are in violation Of the cardinal principles here
laid down, all must concede. The rates of duty
imposed by it on some articles are prohibitory,
and on others so high as greatly to diminish i'm
portations, and to produce less amount of re-
venue than would be derived from lower rates
They operate as 'protection merely" to one
branch of domestic industry" by taxing other
branchesn
By the introduction of mnmums, or assumed
and false values, and by the imposition of speci-
fic duties, the injustice and inequality of the
act of lS42 in its practical operations on differ
ent classes and pursuits are seen and felt. Many
Of the oppressive duties imposed by it under the
operation of these principles, range from one
per cent. to more than two hundred per cent
They are prohibitory on some articles, and par
TALLY so on others, and bear most heavily on ar
tcles of common necessity, and but lightly on
articles of luxury. 1t isso framed that much the
greatest burden which it imposes is thrown on
labor and the poorer classes which are least able
10 bear it, while it protects capital and exempts
the rich from paying their just proportion of the
taxation required for the support of govern
ment. While it protects the capital ofthe veal
thy manufacturer, and increases his profits, it
does not benefit the operatives or laborers in his
employment, whose wages have not been increa-
sed by it. Articles OF prime necessity or of
course quality and low price, used by the mass
es of the people, are, in many instances, subject
ed by it to heavy taxes, while articles of finer
quality and higher price, or of luxury, which can
be used only by the opulent, are lightly taxed.
1t imposes heavy and unjust burdens on the far :
mer, the planter, the commercial man, and those
of all other pursuits except the capitalist who
has made his investments in manufactures. All
the great interests of the country are not, as
nearly as may be practicable, equally protected
byit.
/ The government in theory knows no distnc
ton of persons or classes, and should not bes
tow upon some favors and privileges which all
others may not enjoy. 1t was the purpose of
| its ilustrious founders to lase the institutions
which they reared upon the great and unchan-
glng principles of justice and equity, conscious
! that if administered in the spirit in which they
were conceived, they would be felt only by the
benefits which they dfused, and would secure
for themselves a defence in the hearts of the
people, more powerful than standing armies. and
all the means and appliances invented to sustain
governments founled in injustice and oppres~
sion.
The wel-known fact that the tariff act of
lS42 was passed by majority of one vote in
the Senate, and two in the House of Represen-
tatves, and that some of those who felt them
selves constrained, under the peculiar circum-
CT Of tho fiua tn in, ifS E,1t
proclaimed its defects, and expressed their de-
termination to aid in its modification on the first
opportunity, affords strong and conclusive evil
dencc that it was not intended TO be permanent,
and of the expedency and necessity Of its tho
rough revision.
In recommending to Congress reduction of
the present rates of duty, and a revision and
modification of the act of lS42, | am far from
entertaining opinions unfriendly TO the manu-
facturers. On the contrary, desire to see them
prosperous, as far as they can be so, without i'm
posing unequal burdens on other interests. The
advantage under any system of Indirect taxa
ton, even within the revenue standard, must be
in favor of the manufacturing interest; and of
this no other interest will complain.
recommend to Congress the abolition of the
minimum principle, or assumed, arbitrary, and
false values, and of specific duties, and the sub
stituon in their place of ad UaIorem duties, as
the fairest and most equitable indirect tax
which can be imposed. By the ad paIOrem
principle, oil articles are taxed according to
their cost or value, and those which are of infe
rior quality, or of small cost, bear only the Just
proportion Of the tax with those which are of
superior quality and greater cost. The articles
consumed by all are taxed at the same rate. A
system of ad palorem revenue duties, with pro
per determinations and proper guards against
frauds in collecting them, it is not doubted, will
afford ample, incidental advantages to the man
ufacturers, and enable them to derive as great
profits as can be derived from any other regu
lar business.