The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1845-12-13

or advantage VIII also be increased; outH DC rals
ed to thirtyon per cent, and 1t is found that the
revenue produced at that rate is less than at thirty
per cent it ceases to be revenue duty The
precise point in the ascending scale of duties, al
which il is ascertained from experience that the
revenue is greatest, IS the maximum rate OF duty
which can be laid for the bona jide purpose OF col
lectng money for the support of government. TIC
raise the duties higher than that point, and thereby
diminish the amount collected, is to levy them fol
protection merely, and not for revenue AS long
then, as Congress may gradually Increase the rate
of duty on given article, and the revenue Is in
creased by such increase of duty, they are wthir
the revenue standard When they 60 beyond that
point, and as they increase the duties the revenue
is diminished or destroyed, the act ceases TO have
for its object the raising of money to support gov
ernment, but is for protection merely.
1t does not follow that Congress should levy the
highest duty on all articles of import which they
will bear within the revenue standard; for such
rates would probably produce much larger
amount than the economical administration OF the
government would require. Nor does It follow
that the duties all articles should be- at the same,
or horizontel rate Some articles will bear a
much higher revenue duty than others. Below
the maximum of the revenue standard Congress
may and ought to discriminate in the rates imposed,
taking care so TO adjust them on different articles
as to produce in the aggregate the amount which,
when added to the proceeds ofsaes OF public lands,
may be needed to pay the economical expenses
of the government.
In levyDg tariff of duties, Congress, exercise
the taxing power, and for the purposes of revenue
may select the objects Of taxation They may ex-
empt certain articles altogether, and permit their
importation free of duty. On others they may i'm
pose low duties In these classes should be EN-
braced such articles of necessity are in general
use, and especially such as are consumed by the
laborer and the poor, as well as by the wealthy
citizen. Care should be taken that all the great in
terests of the country, including manufactures,
agriculture, commerce, navigation, and the me-
chanic arts, should, as far as may be practicable,
derive equal advantages from the incidental pro-
lection which just system of revenue duties may
afford Taxation, direct or indirect, is burden,
and should be so imposed as to operate equally
may be, all classes, in the proportion of their
ability to bear it. To make the Taxing power an
actual benefit to one cliss, necessarily increases
the burden of the others beyond their propt rtion,
and would be manifestly unjust. The terms "pro-
lection to domestic industry" are Of popular i'm
port; but they should apply under just system to
all the various branches ofindustry in our country
The farmer or planter who tolls yearly in his fields,
is engaged in ''domestc industry" and is as much
entitled to have his labor "protected," as the man.
ufacturer, the man of commerce, the navigator, or
the mechanic, who are engaged also in domestic
industry" in their different pursuits. The joint la
bors of all these classes constitute the aggregate Of
the "domestic industry" of the nation, aud they
are equally entitled to the nations "protection. %
No one of them can justly claim to be the exclu-
sive recipients Of "protecton, which can only be
afforded by increasing burdens on the domestic
industry" of the Others.
If these views be correct, 1t remains to inquire
how far the tariff act Of 1912 is consistent with
them. That many of the provisions of that act are
IN violation of the cardinal principles here laid
down, all must concede. The rates of duty i'm
posed by it some articles are prahbtGry, and on
Others so high as greatly to diminish importaons,
and to produce less amount OF revenue than would
be derived from lower rates. They operate as
"protecton merely" TO one branch of domestic
industry" by taxing other branches,
BY the introduction of minimums, or assumed
and false values, and by the imposition of specific
duties, the injustice and inequality of the act of
1912 in its practical operations on different classes
and pursuits are seen and felt. Many of the op-
pressive duties imposed by it under the operation
OF these principles, range from one per cent to
more THAI two hundred per cent. They are pro-
hibitory some articles and partially so on others,
and bear most heavily on articles OF common ne
cessity and but lightly articles of luxury. II is
so framed that much the greatest burden which it
who are least able to bear it, while it protects cap.
ital and exempts the rich from paying their just
proportion of the taxation required for the support
of government While it protects the capital of
the wealthy manufacturer, land increases his profits,
il does not benefit the operatives or laboers in his
employment, whose wages have not been increas-
ed by It. Articles of prime necessity or of coarse
quality and low price, used by the masses ofthe
people, are, in many instances subjected by it to
heavy taxes, while articles of finer quality and
higher price, or of luxury, which can be used only
by the opuent, are lightly taxed 1t imposes
heavy and unjust burdens on the farmer, the plant
er, the commercial man, and those of all other
pursuits except the capitalist who has made his in
vestments in manufactures. All the great inter-
ests of the country are not. as nearly as may be
practicable, equally protected by it.
The government in theory knows no distinction
of persons or classes. and should not bestow upon
some favors and privileges which all others may not
enjoy. 1t was the purpose OF its illustrious foun-
ders TO base the institutions which they reared up
on the great and unchangIng principles Of justice
and equity; conscious that ii administered in the
spirit in which they were conceived, they would
be felt only by the benefits which they dused, and
would secure for themselves defence in the hearts
of the people, more powerfully than standing ar
nies, and all the means and appliances invented 10
preston
The weknown fact that the tariff act of 1912 |
vas passed bya majority of one vote IN the Senate
nd two in the House Of Representatives aud that
ONE of those who felt themselves constrained, un-
Ter the peculiar circumstances existing at the
ime, to vote in its favor, proclaimed its defects,
nd expressed their determination to aid in its mod.
icaton on the first opportunity, affords strong and
oDsclusive evidence that it was not intended 10
e permanent, and the expediency and necessi-
y of its thorough revision.
In recommending to Congress a reduction of
he present rates of duty, and revision aud modi-
cation Of the act Of 1872, am far from entertain
,g opinions unfrendly to the manufacturers On
ne contrary, desire to see them prosperous, as
If as they can be so, without imposing unequal
urdens on other interests. The advantage under
ny system of indirect taxation, even within the
evenue standard, must be in favor Of the manu.
lcturing interest; and of this, no other interest
'ill complain.