The daily union. [volume] (Washington [D.C.]) 1845-1857, 1846-08-20

" hcr interests are prosfrated. ~ each member
prosperous and happy, then will the whole Union
rejece "
The basis Of our institutions is the sacred prnci-
pie of equality of rights. No power was conceded
by the people which conflicts with this principles and
consequently when it is exercised, Il 10 assumed
without authority, and is violation of the constlu
tion and an encroachment upon the powers reserved
by the people. ... ..a..
Revenue be raised by duties on imports, but
industry cannot be seduced into particular channels
by bounlies, forced from others by taking from
Il It's due and legitimate reward. ..E H..
II duties are so high as to prevent the importation
OF an article, the object we may have in obtaining
revenue upon that article fails and 10 that extent Il
improperly becomes Prohibitory, and not revenue
tariff. NV.
The object should be to raise revenue; and as
taxes are IN any form oppressive, the lowest rats
which will yield the required amount should be Sc.
eced As far it is practicable, taxes shodld fall
upon the property Of the country and hence the
importance of levyIng the highest duties upon lux
ures, which are generally consumed by the richS
and lowest upon those neeessaries which the poor
are compelled to have. This is the only discrimi-
nation which am aware Is proper, except diseria-
nations for revenue. In laying a tariff upon luxu-
ries, or articles used by the rich, should be
taken not 10 put prohibitory tariff upon them, or
one so high as to induce smuggling. suppose from
the tariff upon salt 81 100000 is ralsedi this is
collected without any portion being paid by the do
nestle manufacturer Of that article, for the reason that
| he uses his own salt.
| Again: we will suppose that from the tax on iron
81 600 is raised the manufacturer pays nothing
| Upon that article for the reason.
The same argument Will apply to the manufac-
turer Of cotton sugar &c. Ii is but Just then, that
upon the Iuxuries which they do purchase, a high
tariff should be levied, that they may pay their pro-
portion of the taxes Of the country, and from which
| no just man will shrink.
3--AD yALoREM DUTIES.
have no hesitation, Mr.. Chairman, In asserting
my preference for the ad vaorem system Of coli
Letting taxes, as the most equitable, for the reason
that the tax is levied upon tho actual psius Of the
goods. Sugar worth 800 at 20 per cent would
yield tax of $40; while upon the same amount of
sugar. but Of finer quality and worth 5000, the tax
would be $40 It's upon this principle that in most
Of the States believe, the direct tax Is levied for
State purposee.
Mr.. JosErH r. IScERsoLL here remarked that In |
Pennsylvania the taxes were levied upon horses !
&C., by the head, without regard TO value.
Mr. CHASE. IL liz different in other States. In
Tennessee for instance, the tax is levied upon the
actual value of land, &c.
Mr.. J. r. koERsoLL. 1t is so in Pennsylvania |
Mr.. CHASE. cannot doubt but that that method, |
regards the collection of taxes for State purposes
is entitled TO the preference. A plantation worth
81 900, at two per cent would yield tax of $40,
while one worth only $500 would yield $40 rev.
enue. There Ia nothing improper in this, but, on
u
With the same force does it recommend itself to
the general government in the leyying and collec
ton of a tariff.
4.-MiNIMUM DUTIES
Mr.. Chairman, | enter my solemn dissent against
this mode OF collecting taxes, Nothing could be
more improper and odous Coarse cotton shirt
ngs, worth in England three cents per yard, by the
law of 1912 is assumed to be worth twenty cents
per yard; thus bearing a fasehood on its face III
"a uut of fpFtV cant vied he
three cents, the real value Of yard of coarse
cotton shirting, the tax would be about one cent;
but assuming the yard to be worth twenty cents,
your present law would exact, even if the article
could be admitted, tax Of eight cents, instead OF
one. Now sir, what would be thought Of the
equity of law in Tennessee, which would uutho-
rize sheriff to that farm worth al 900 is
worth $4,000; and instead Of exacting from the
owner twenty dollars, wiring from his honest earn
ings one hundred and twer-y9 As much Justice
sir would there be in suffering 5hylock, who had
loaned 800 at six per cent, to assume that he had
loaned 5000, and instead Of receiving six interest,"
TO extert thirty-six per cent.
5.-sPEcIFIc DUTIES.
| This mode of raising is also more I'M
reasonable and unjust. 1t is a tariff of the same
amount upon all articles of the same kind weight
| yard, &c. Brown sugar may be taken for the pur
pose Of illustration. Havana sugar we will sup,
pose worth "a per hundred. The tax levied upon
this amount, under the act Of 1842 would be 50 So
Porto Rico, worth 90 per hundred, would yield the
same amount Of tax, 50 So 1t would be regarded
very unjust if the same tax was levied upon all
| farms, carriages, slaves, &c, without regard to
value and yet the defenders of the tariff act Of lS42
can pass the injustice which it nfcts upon the
community.
But, say the defenders Of this system Of collecting
duties, it is necessary TO prevent frauds l will an
swer this objection by adducing the authority of one
yet influential with the wing party. Dr..
| Remarks of Mr.. Clay in the Senate, March ],
lS42:
"wha. the other principles of the act Compromi.e
sy ,bn prevail and Be orps ali times For one
am willing to abide by that principle There certain
vague notions saoa as to the utility and necessity Of speci
from want ola right understanding Of the subject We
had the "a sn5 there s
difficulty in administering the duties of the treasury on
Compare the system of specific and the ad vaorem sys
tenn of duties and maintain that the latter Justly entitled
be the s
specific principle imposes an equal duty articles greatly
II say that in theory and according to every sound prn
cple Of justice the ad valoem principle entitled to the
a believe that If adopt fixed ad valorem where
be done the revenue will be subjected to fewer
frauds than the injustice and frauds incident TO Peche du
laws has been everybody knows the effort
to get goods Of finer quality and higher value admitted
| value" "'
| 6.-THE DEMOCRATIC PARTY AND PROTECTION.
As an excuse for adhering to the protective poll
cy, when hard pressed for arguments, the wing party
insist that it had its origin with the commencement
Of our government, and that the fathers Of the re-
public sanctioned it. II il well, Mr.. Chairman, to
examine this position, for we are inclined to pay re-
spec to the acts and opinions Of those who cement
/ ed our liberties with their blood To show the fall
lacy of the assertion that the earlier presidents
toned high tariffs, will submit, for the consdera-
~ g ~ To he
| tariffs from 1889 to 1916: ...v
Tariff act Of July 4, 1889.
On moiasses per gallon u cents on malt per bushel 10
cents; brown sugars pound cent? loaf sugars
pound, cents all other sugars, per pound cents on
coffee pound "a cents boots per pair 80 cents on
all shoes slippers made Of leather per pair CENTS
all steel unwrough for every ia pounds 90 cens all
nails and spikes per pound cent on salt per bushel
cents on coal per bushel cents bohes per pound
SCENTS all hyson per pound 20 CENTS on all writing
printing wrapping paper paperhangings and pasebosr
"a per ad yaorem all buttons, saddles bats Of
beaver wool mixture Of either millinery ready made,
castings Of iron slit and rolled iron and clothing ready
made u per cent. ad valorem