Wisconsin herald, and Grant County advertiser. [volume] (Lancaster, Wis.) 1844-1845, 1845-12-20

to the importance of making suitable
notifications and reductions of the
rates Of duty imposed by our tariff
laws. The object Of imposing duties
on imports should be to raise revenue
to pay the necessary expenses of the
government. Congress may, undoubt-
eddy in the exercise of sound dis
erection, discriminate in arranging the
rates Of duty on Different articles /;
but the discrimination should be with
in the revenue standard, and be made
with the view to raise money for the
support of the government.
1t becomes important to understand
distinctly what is meant by revenue
standard, the maximum of which should
not be exceeded in the rates of duty
imposed. 1t is conceded, and expert
ence proves that duties may be laid SO
high as to diminish, or prohibit alto
gether, the importation of any given
article, thereby lessen or destroy the
revenue which, at lower rates would
be derived from its importation. Such
duties exceed the revenue rates, and
are not imposed to raise money for the
support of the government. If Con-
gress lays duty, for the revenue, of one
per cent on a given article, it will pro-
duce given amount of money to the
treasury, and will incidentally and
necessarily afford protection or advant-
age, to the amount of one per cent. to
the home manufacturer of similar or
like article, over the importer. If the
duty be raised to ten per cent. it will
produce greater amount of money
and afford greater projections. If it
be still raised to twenty, twenty-five,
or thirty per cent, and if, as it is
raised, the revenue derived from it is
found to be increased, the protection
or advantage will also be increased,
but il it be raised to thirty-one per
cent, and it is found that the revenue
produced at that rate is less than at
thirty per cent. it ceases to be rev.
enue duty. The precise point in the
ascending scale of duties at which it is
ascertained from experience that the
revenue is greatest, is the maximum
rate Of duty which can be laid for the
bona fde purpose Of collecting money
for the support Of government. To
raise the duties higher than that point,
and thereby diminish the amount col
lected is to levy them for protection
merely, and not for revenue. As long,
then as Congress may gradually in
crease the rate Of duty on q given ar
ticle, and the revenue is increased by
such increase Of duty, they are within
the revenue standard. When they go
beyond that point, and, as they in
crease duties, the revenue is diminished
or destroyed, the act ceases TO have for
its object the raising of money to sup
port gov eminent, 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 a much
larger amount than the economical adj
ministration Of the government would
require. Nor does it follow that the
duties on all articles be at the same or
a horizontal rate. Some articles will
bear much higher revenue duty than
others. Below the maximum Of the
revenue standard Congress may and
ought TO discriminate in the rates i'm.
posed, taking care so to adjust them on
different articles as TO produce 10 the
aggregate the amount which, when
added to the proceeds OF sales Of pub
lie lands, may be needed to pay the
economical expenses of the govern
ment.
In levying a tariff Of duties, Con.
gress exercise the taxing power, and
for purposes Of revenue may select the
objects Of taxation. They may ex'
empt certain articles altogether, anG
permit their Importation free of duty
On others, they may impose low du
ties. In these classes should be en-
braced such articles as are in general
use, and especially such as are con
sumed by the laborer and the poor, a,
well as the wealthy citizen. Care
should be taken that all the great in
terests of the country, manufactures
agriculture, commerce, navigation anC
the mechanic arts, should as far as may
be practicable, derive equal advantages
from the incidental protection which !
just system of revenue duties may al
ford. Taxation, direct or indirect, i