The daily union., 1846-08-28
From the Bradford PENN Reporter.
A TARIFF-ITS OPERATION.

From the Bradford (Penn) Reporter
A TARIFF-lTS OPERATION.
The government has, by the constitution, the
power 10 levy direct tax for its support, and il has
also the power TO impose duties on the productions
Of foreign countries for the same purpose. The
object TO be attained in either case Is revenue for
the support Of the government Now, in which
way ought this revenue TO be raisedl This question
is settled with scarcely Dissenting voice IN the
country, that the revenue shall be raised by tariff
Of duties. What, then, is the difference between
raising revenue by direct TAX and by a tariff We
do not purpose to notice all the differences. direct
tax is levied upon property, by which the people
pay according 70 their wealth. The poorest pay the
least, the weathest the most tax. None will dis
pute the Justice Of this principle. tariff is a tax
on articles of consumption. The inquiry here is,
how ought this tax 10 be leviedS-on what principle
ought il TO be adjustedl Shall we, or shall we not
depart from the principle equitable in its opera
ton that the wealthy shall bear of this burden
than the poor II not, then any man, however
limited his means OF information, at once decide
the justice injustice Of any tariff law, by keep.
ing this principle before him, and not allowing his
mind to be elogged and bewdered by the fog and
dust with which this subject is mystihed.
Let US, then, without party bias, with neither
Polk nor Clay for our guide, apply the principle,
and our decision will be right. III the township as
SCISSOR were to notify you that your valuation was
one thousand dollars, and your tax the same as
your neighbours, whose valuation was ten thousand
dollars, would you be likely TO submit quietly Ap-
ply the rule to tariff, and you test with the same
ease its operations This is the whole question in
principle involved in a tariff for revenue. The for
mer is insisted upon by the whigs the latter by the
democrats. The protection principle merely cannot
regard primarily any distinction between the poor
and the rich-ils sole object is protection reVe-
nue. tariff while It must incidentally afford protec-
ton, las any must is adjusted with a reference to
the ability Of the various classes Of consumers.
Those articles which enter most into the consump-
ton Of the poorer classes, taxed less than those
which are consumed mostly by the wealthy classes.
We inquire again, is this rghR II is, then let US
proceed little further.
A certain amount Of revenue is necessary for the
support of government. Il must be raised by the
tariff Of 1912, or 1886 or some other tariff The
amount Of revenue necessary is yariously stated;
sometimes more is required, at others less. We
will say the sum required is $50 900, 900. We will
admit the tariff Of 1912, or any other tariff, raises
his amount. The tax upon foreign goods, by
which this revenue has accrued, is Of course
added to, and makes part Of their cost before they
come into market. II, for example, yard Of cloth
cost one dollar, and the tax or duty be fifty cents
Il will then have the importer one dollar and
fifty cents, which he makes profit when he sells
10 the country market; and the latter profit when
he sells TO the consumer that the consumer pays
the tax or duty, and the profits subsequently added
As certain, then, as revenue - collected IN this
way from year TO year. just certain is It that Il IL
paid back to the importer by the consumer. One
event must necessarily follow the other. II the i'm
porter cannot find maj ket for his goods at profit
he imports no more, and the revenue ceases. As
long, then, the revenue is collected long is it
profitable to import goods, and equally long, and
certain is II, that the consumer is paying back the
tax or duty which the importer has paid TO the gov
eminent
This tax, to be adjusted on the principle before
mentOned ahOull fall the llOhIeat thOae uhn can
afford only to buy cheap goods. They that
afford TO purchase the finest cloths, afford better
TO pay this tax than those whose circumstances
will not admit Of this indulgence. An adjustment
Of duties taxes without any such discrimination,
would be unjust by being unequal in its operation.
This, then, is the difference between a tariff with
specific duties for protection, and tariff Of ad
lorem duties for revenue-specihc duties, signifyng
tax OF certain sum upon goods, whether they
cost one dollar or twenty, OF whether they enter
into the consumption Of the rich or poor; ad valo
duties signifying tax on goods IN proportion 10
their paiue So that he who buys goods Of the least
cost pays the least tax, and they who purchase
goods OF the highest cost, pay the highest tax. IL
this discrimination is just, then the tariff Of l842 is
unjust, because it abounds with specific duties, by
which those who can afford to pay the least are
made to pay the most tax. The tariff of 1876, al
though 1t may be exceptionable in some respects is
nevertheless adjusted on the ad valorem principle.
By the test which we have laid down let the tariff
of ls42, and 1896 and all other tariffs be tried, ap.
proved, or condemned. ...
1t may he said, that although the ad valorem is
just yet the rate of duty tax is not high enough,
that it is too high for the revenue required Then
the rate should be raised reduced, for the
must be had by tariff, and not by direct taxation.
Whether the tariff Of 1886 will raise the requisite
revenue, remains to be tested. If it should not, II
should be modified to meet this emergency. The
committee that reported this BILL called to their aid
the most experienced officers Of the customs from
all parts Of the country, without respect to party
together with the aid which the operations Of all
the tariffs furnished since the foundation of the
government.
If we strip this subject Of the tariff, of the myst
fcatons thrown around it by "specifc duties,"
minimum duties," "home markets" "protection to
home manufactures" ETC., and come at once to the
investigation as we would investigate the principle
on which any tax is adjusted there would be no diff
hculty. The attempt Of the wings to get up panic
would vanish like moonshnc. -...