The daily union. [volume] (Washington [D.C.]) 1845-1857, 1846-07-23
CON REssIoNAL.
SPEECH OF MIR. sEppoN,

OF VIRGINIA
Ia the House Of Representatives, June, 90, I6i6-On
the tarH question. .. ..
The House being in Committee Of the Whole on the
state Of the Union, on the bill reducing the duty
on imports, and for other purposes
Mr. Seldom said '..s ... .
confess, Mr. Chairman, my feelings are strong
enlisted against the protective system, which has
been the leading subject Of discussion in connexon
with the bill now snderthe consideration of the com.
mittee am convinced that the whole system is
unwise and unjust, In lis operation grossly Oppres-
sve OF the leading interests of the Union and es-
Pecialy OF that section with which my associations
and sympathies identity me. yet trust not to be
hurried by such conviction into The use of denunci-
alton and inveetive but 20 bringto the discussion
spirit Of eamness and eandor BETTING the occasion
and the subject That subject, the revision and re-
form OF the revenue system Of the government, is
The most important question ofour domestic policy.
Edmund Burke, perhaps the most philosophie OF
English statesmen, did not hesitate To- denominate
"the revenue the State" If the functions Of gov
eminent ordinarily involved in the collection and
disbursement OF the public revenue are so important
and varied as 10 merit such description, with how
much more appropriateness may il be applied TO our
revenue system, which, not eontenting itself with
the extensive scope allowed in the receipts and ex.
penditures OF the government, assumes TO regulate
the industry ofthe country, and to guide the en-
ployment Of its labor and capital. Oar tariff sys-
tenn originates indeed in that inevitable eyil-he ne
cessity OF taxation for the support of the government
But il has been heretofore so devised and framed,
that It's imposiiions in practical operation have been
not merely Of taxation Tor the government, but, by
the exclusion, total partial Of rival products from
abroad, and consequent enhancement Of prices, Of
bountes for the establishment and nurture Of special
kinds OF industry and capital. system, COM
pounded oftaxaton and protection, and complicat-
ed by Its direct operation tax, and It's indirect
A.. IL. n +. = a.
ing, must receive in both its aspects at least passing
examination.
As system OF taxation purely, il is manifest the
most perfect would be that which directly apporton.
ed and collected It's impositons from each citizen
cording TO the amount Of his property or means.
The difficulty however, in the first place, Of precise
ascertainment and then Of gusging accurately in
reference to the property and resources Of men, con
suute almost insuperable obstacle TO the adoption
Of such system. Besides 10 direct taxation in al
most any form, very strong objections have always
prevailed and still exist with us. Among these are
the sensitivsness to the call Of the tax-gatherer.
which has been inherited by our people with their
Saxon blood; the accumulation Of Offices and conse-
quent increase Of Executive patronage, which would
result from system OF direct axation the proprety
Of leaving TO the respective States wide scope
possible within which to make the assessments re-
CURED for their wants; and the harsh and compuso-
ry nature of direct taxation, contrasted with the
apparently voluntary and unperceived contribution
obtained by indirect axation;-these, and other
siderations which need not be mentioned, perhaps
wisely induced at early period in the history Of
our Union, the adoption Of system Of indirect tax
alton by duties on imports; and except occa.
sons Of necessity when direct taxes were likewise
resorted to, that system has been alone maintained
and established until the present time IL may he
ooked upon as fixed beyond the possibility of sub
version, long il will suffice Tor the wants Of the
government and its propriety and wisdom are almost
universally recognised. Our attention must, there
fore. be son6ned exclusively to system of taxation
Imports may be either of products, made or cult
waited exclusively IN foreign countries and which Of
course can find no competition in the productions OF
our Union, or of products of the like
character with those which are may be produced
within the Union, and with which they are to COM
pete in the markets OF the country. So long and so
far as duties are imposed the former, no Just OBJ
lection can be made on the score of the unfairness
and iHdirecton Of the system Of taxation. The du-
ties manifesty enter into the price Of such produc
tons introduced, and, enhancing the price by that
amount, constitute a tax consumption the whole
proceeds Of which are received into the national
treasury, and applicable to the wants Of the gov
ernment There is indirect benefit, no incidental
bounty, to any class or to any branch of industry
capital.
And in this connexion, Mr.. Chairman, | may be
pardoned for brief digression in reply to the OBJ
jectons so vehemently urged by the gentleman from
Kentucky, Mr.. TBBArrs, who has just taken his
seat, to the duties proposed to be imposed by the
present bill on tea and coffee. Those articles are
exclusively of foreign growth, and on that account
are strongly commended to us by the operation
have just been explaining among the imports
peculiarly appropriate for taxation. The whole du-
ty will operate as a tax on consumption and be
ceived by the government. The universally of
their consumption, likewise, strongly recommends
them giving assurance both of large yield of
II r a n =
very generally throughout our population. | can
not think that serious inequality of burden among
different classes will result from such duties; for, in
my section of the Union, at least, believe, the
purchase and consumption are, to a reasonable ex-
tent, and, perhaps, to greater degree than any
other articles, nearly assimilated to necessary
of life, proportonate to the means and wealth Of
our citizens. The proprietors fine establishments,
the owners of many domestics, use these articles in
greater quantities than do those of more humble cir
cumstances or limited means. But if the imagined
inequality urged by the gentleman really existed,
still it should be remembered that the duty is recon-
mended as a war tax, demanded by the present ex
igencies of the government, and to cease with the
restoration of peace; and that no other articles
of import such certain reliance be placed for the
yield of the amount of revenue required. The gen.
tenan has boosted no little of the noble patriotism
and galIantry with which the constituents ofhmseIf
and other gentlemen from his section are even now
crowdng to the tented field, and reckless Of hard
ship or danger, offer their persons to the fierce
encounter of arms in vndication of the honor and
rights of their country. | unite with him most
cordially in rendering all honor to such brave
and worthy citizens. But, sir, with such enthu-
sasm Of patriotsm, with such spirit of selfsacri-
fee prevailing among the bold yeomany of the west,
it is hard to believe that they are correctly repre-
scented here as unwilling to contribute slight pit
lance from their trivial tax on articles of
general use among them-to provide the means for
furnishing them arms and supplies, and enabling
them, with more speed and facility, to achieve for
their country an honorable peace, for themselves
dying glory. But tell the gentleman in addition,
that interest the interest Of his constituents less
than mine, emphatically conspres with the senti-
ments Of honor to induce the adoption of this
tax. The present exigencies Of our Mexican war
must be supplied; and If not done by such war
tax, will be by loan and the accumulation Of nation
al debt That debt will hereafter have to be paid
from the proceeds of high duties, making protec-
tive system. That gentleman is aware of the truth
Of the position design presently more fully to il.
ustrate, that under such protective system, no
small portion Of the manufacturing and other kin
II