The Evansville journal. (Evansville, Ind.) 1834-184?, 1845-12-13

gI04hlS auOdHts WulCus sWDeu duOeu tOatne pro-
ceeds OF sal es of public lands. may be needed
10 pay the economical expenses of the Govern
ment.
In levying tariff of duties, Congress exer-
cises the taxing power, and for purposes of rev.
enue may select the objects of TAXATION. They
may exempt certain articles altogether, and per-
nit their importation free of duty. On others
they may impose low duties. In these classes
should be embraced such articles of necessity
asare in general use, and especially such as ar
consumed by The laborer and the poor, as W. ell
as by the wealthy citizen. Care should be Ia
k en- that all the great interests of the country,
including manufactures. agriculture, commerce
navigation, and the mechanic arts, should as far
as may be practicable, derive equal advantages
from the incidental protec ton which Just sys-
tenn OF revenue duties may Afford Taxation, d.
rect or indirect, Is burden and should be SO
imposed as TO operate as equally as may be on
all classes in proportion to their ability to bear
II. 10 make the taxing pow er a benefit to one
class necessarily increase the burdens beyond
their proportion, and would be manifestly unjust
The terms protection to domestic Industry
are of popular imports but they should apply
under a just system to all the vari GUS branches
OF in dustry in our country. The farmer or plan
ter who tolls yearly In his fields, is engaged in
I'.domestic Industry and is as much entitled to
have his labor ''protectedn as the manufac turer,
the man of commerce. the navigator. or the me-
chanic, who are engaged also in 'sdome site in
labors of all these classes cons titute the aggre
gale of the domestic industry of the country"
and they are equally entitled tolthe nations pros
lection. No on OF them can justly claim to be
the exclusive recipients OF "protection, !" which
can only. be afforded by increasing burdens on
the ''domestic industry of the others.
If these views be correct. il remains to ins
quire how far the tariff of 1912, is consistent
with them. That many o f the provisions of that
act are in violation OF the cardinal principles
here laid down all must concede. The rate Of
dRty imposed by it on some articles are prohibi-
tory, and on others so high as greatly to dimin-
sh imporlations, and to produce less amount
of revenue than would be derived from lower
rates, They operate ''protection merely" te
one branch of'domestlc industry" by taxing
other branches,
By the introduction of minimunls, or assumed
and false values, and by the imposition of spe-
ei6c duties, the injustice and inequality of the
the act of 1912 in its practical operations
differen Mt classes and pursuits are seen and felt.
Many of the present duties imposed by it under
the operation of these principle, range from per
cent to more than 200 per cent They are pro-
hibitorY on some articles, and partially so on
others, and bear most heavily on articles of
common necessity, and but lightly articles
OF luxury. 1t is so framed that much the great
est burden which 1t imposes is thrown on labor
and the poorer classes who are least able to be ar
it, while it protects capital and exempts the rich
from paying Just PiOP1Ltlou VI tH0 taxation
required for the support OF Government. While
it protects the capital of the wealthy mau ia ctu-
rer. and increases his profits, ii does not bene-
fit the operative or laborers IN his employment,
whose wages have not been increased by it.
Articles OF prime necessity or coarse quality
and low price, used by the masses OF the peo-
pie, 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 opulent, are lightly taxed. 1t
imposes heavy and unjust burdens on the farmer :,
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 by
! it.
The Government in theory knows no diytinc-
stow upon some, favors and privileges which all
others may not enjoy. 1t was the purpose offs
/ iIlustrious founders to base the institutions
which they reared upon the great and unchang
| ing principles of justice and equity, conscious
/ that If administered in the spirit in which they
4 were conceived, they would be felt only by the
benfits which they diffused, and would secure
| for tn e mselves defence in the hearts of the
| people more powerful than standing armies, and
| all means and appliances invented TO sustain
governments founded on injustice and oppres-
eion.
The well known fact that the tart act of 1912
ate. and two in the House Of Representatives
and that some Of those who felt themselves con-
strained, under the peculiar circumstances ex-
isting at the time, to vote lii its favor, pro-
claimed Its defects, and expressed their determI-
nation to aid in its modification the first OPP
portuuity. affords strong and conclusive evidence
that it was not intended to be permanent, and
of the expedency and necessity of its thorough
revision.
In recommending to Congress redu ction of
the present rates of duty. and revision and
modification of the act OF 1912, | am far from
en- tertaining opinions unfriendly to the manu-
iacturers. On the contrary. desire to see
tn em prosperous, as far as they be so with
out imposing unequal burthens on other inter-
ests. The advantage under any other system oil
indirect taxation, even within the revenue stan
dard, AUST be in favor ofthe manufacturing in |
terest; and of this, no other interest wi Il COM
plain.
recommend to Congress the abolition of the |
minimum principle, or assumed, arbitrary, and
false values and Of specific duties. aud the sub
stituton in their place of ad valorem duties, as
the fairest and most qutable indirect tax which
can be imposed, By the ad valorem principle,
all articles are taxed according &c their cost or
value an those which of inferior quality,
or OF small cost, bear only the Just proportion OF
the tax with those which are of superior quality
or greater cost. The articles consumed by all
a re taxed at the same rate.
"A system of ad valorem revenue duties with
proper determinations and proper guards against
frauds in collecting them, it is not doubted, will
afford ample incid entail advantages 10 the man.
ufacturers, and enable them to derive great
profits as can be derived from any other regular
business. 1t is believed that such system,
strictly within the revenue standard, will place
the manufacturing interests on stable footing
a nd inure TO their permanent advantage; while
it will, as may be practicable, extend to all the
great interests ofthe country the incidental pro-
lection which can be afforded by our revenue
laws. Such system, when once firmly estab-
Iished, would be permanent, and not subject TO
the tant complaints, agitations, and changes