The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1845-12-27
Vol. H.

yet no would propose either of these rates as
maximum These duties are too high for revenue,
from the encouragement they present for smuggling
these baneful luxuries; yet duty Of 20 per cent
upon brandy and spirits would be far below the
revenue standard, would greatly, diminish the in
come on these imports, require increased burdens
upon the nec-ssaries of life, and would revolt the
moral sense of the whole community There are
many other uxuries which will bear much high.
er duty for revenue than 20 per cent; and the only
true maximum is that which experience demon.
strates will bring in each case the largest revenue
at the lowest rate of duty. Nor should maximum
revenue duties be imposed upon all articles; for
this would yield too large an income, and would
prevent all discrimination within the revenue stand
ard, and require necessaries to be taxed as high
luxuries! But, whilst 1t is impossible to adopt any
horizontal scale Of duties, or even any arbitrary
maximum, experience proves that, as general
rule, duty of 20 per cent ad valorem will yield the
largestrevenue. There are, however, few ex-
ceptions above, as well as many below, this stand
ard Thus, whilst the lowest revenue duty on
most luxuries exceeds 20 per cent, there are many
costly articles, of small bulk and easily smuggled,
which would bring, perhaps, no revenue at duty
as high as twenty per cent, and even at the present
rate OF and half per cent. they will yield, in most
cases, small revenue; whilst coal, iron, sugar,
and molasses, articles of great bulk and weight,
yielded last year six millions Of revenue at an ave.
rage duty exceeding go per cent ad valorem. These
duties are TAR too high for revenue upon all these
articles, and ought to be reduced to the revenue
standard; but fCongress desire TO obtain the largest
revenue from duties these articles, those duties,
at the lowest rate for revenue would exceed twenty
per cent ad palorem. ...ts5 la .,.....
There are appended to this report, tables, rrepar-
ed with great and labor, showing the rates Of
duty each year each of these four articles, and
the equivalent ad valorem, from the organization
of the government down to the present period, with
the revenue collected every year upon each-from
which tables, Congress will be enabled to judge
how far the present rates exceed the lowest reve-
nue. duties, and how much they must be reduced,
so as to yield revenue equal to that now obtained
from these articles.
II is believed that sufficient means can be obtain
ed, al the lowest revenue duties, on the articles
now subjectto duty; but If Congress desire large
revenue, it should be procured by taxing the free
articles, rather than transcend, in any case, the
lowest revenue duties. II is thought, however,
that, without exceeding the limit IN any case, an
adequate revenue will sul be produced, and per-
nit the addition to the free list of salt and guano
In one OF his annual messages, Mr.. Jefferson recon-
mended TO Congress "the suppression of the duties
upon salt" A large portion of this duty is ex-
hausted in heavy expenses ofmeasurng salt, and in
large sums paid for fishing bounties aud allowances
in lieu of the drawback of the duty, both of which
expenditures wouldisll with repeal of the duty
which repeal, therefore, can cause considerable
reduction ofthe-feyeHUe.--Sat., is Necessary OF
life, and should be as free from tax air or water.
II is used in large quantities by the farmer and
planter, and to the poor, this tax operates most
oppressively, not only the use of the article it's
elf, but as combined with salted provisions. The
salt made abroad by solar evaporation is also most
pure and wholesome, and, as conservative of health
should be exempt from taxation.
The duty on cotton -baggng is equivalent TO
$500 per cent. ad valorem on the Scotch bagging,
and 10 1923 II per cent. on the gunny bag; and yet
the whale revenue from these duties has fallen to
S66,06i 80 Nearly the entire amount, therefore,
of this enormous tax makes no addition 10 the rev.
enue, but TO the benefit OF about thirty man.
ufacturers As five.sxths Of the cotton crop is
exported abroad, the same proportion of the bag
ging around the bale is exported, and sold abroad
at heavy loss, growing out of deduction for
tare. Now, as duties are designed to operate only
OH the domestic consumption, there ought to be a
draw back OF the whole duty on cotton-bagging re-
exported around the bale, on the. same principles
on which drawbacks are allowed in other cases
The cotton planting is the great exporting inter-
est, and suffers in the tariff in the double capacity
OF consumer and exporter. Cotton IS the great
basis OF our foreign exchange, furnishing most of
the means to purchase imports aud supply the rev.
enue. Ii is thus the source of twothlrdS of the
revenue, and our foreign freight and commerce.
upholdng our commercial marine, and maritIme
power Its also bond of peace with foreign Nd
tons, constituting stronger preventive of war
than armies or navies, forts or armaments. AT
present prices, our cotton crop will yield an an
nud product of S72 900 900, and the manufactured
fabric $50i 900 900, furnishing profits abroad to
thousand; oi capitalists, and wages to hundreds OF
thousands Of the working classes--all Of whom
would be deeply injured by any disturbance, grow
ing out of state of war; to the direct and adequate
supply Of the raw material If our manufacturers
consume 400, 900 bales, it would cost them SI2,-
000, 900. whilst selling the manufactured fabric for
SS4 900 ,00O and they should he 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. Ac-
companying the drawback of the duty on cotton
baggng should be the repeal of the duty on foreign
cotton, which is imperative and delusiye, and not
desired by the domestic producer
The condition ofour foreign relations, il is said,
should suspend the redution of the tariff. No
American patriot can desire to arrest our onward
career in peace and prosperity; but if, unhappiy,
such should be the result, it would create an in
creased necessity for reducing our present high
duties, in order to obtain sufficient revenue to meet
increased expenditures. The duties for the quar-
ter ending the 30th September, lsi4, yielded S2,-
OIL 1856 80 more Of revenue than the quarter end
ing 8oth September lS45-showing very con-
siderable decline of the revenues growing out of a
diminished importation of the highly-protected
articles, and progressive substitution ofther domes
tic rivals Indeed, many Of these duties are be-
coming dead letters except for the purpose Of pro-
hbtion, and, If notreduced, will ultimately COM
al hair 10 10 fava IN
support tho government. In the event OF war,
nearly all the high duties would become prohibiio-
ry, from the increased risks aud cost of importa-
ons and if there be, indeed, in the opinion ofany,
serious danger Of such an occurrence, il appeals
most strongly to their patriotism to impose the low.
est duties on all articles, as the only means ofse-
curing, at such period, any considerable Income
from the tariff.
The whole power to collect takes. whether di-
rect or indirect. is conferred by the same clause
of the, constitution. The words are: "1he Con-
shall hava M Law and collect taxes du.