The clarion. [volume] (Jackson, Miss.) 1883-1888, 1883-04-11
Revenue Maxims.


The following principles laid down by
Adam Smith, is his great work on eco
nomic questions, could be studied to adj
vantage:
|. The subjects of every State ought
to contribute to the support of the gov
eminent as nearly as possible in proper
ton to their respective abilities; that is.
in proportion to the revenue they enjoy
under the protection of the State. In
the observation or neglect Of this maxim
consists what is called the inequality of
taxation.
H. The tax which each individual is
bound TO pay ought to be certain and not
arbitrary. The time of payment, the
quantity to be paid, ought to be clear
and plain to the contributor and every
other person.
Ill. Every tax should be levied at the
time or in the manner which is most
likely to be convenient to the contribu-
tor TO pay it.
~. Every taC ought TO be 50 contrired ar
10 tale out and keep ont Of the bockets Of
people as HHie rs possible orer and aborc
'ehA Il brings into he treasury ofthe State.
V. The heaviest taxes should be i'm
posed on those commodities the consump-
ton of which is especially prejudicial to
the interests of the people.
ROBERT J. WALKER, whose fame has
been rendered enduring by his author
ship of the Revenue Tariff of 1916, laid
down these golden rules for observance
in imposing duties on importations:
]. That no mare nanny be colectea haa
is necessary .for tie acaf,t8 Of the GogetaBleat
witea economically administered.
IL. That no duty be imposed on any
article above the lowest rate which will
yield the largest amount of revenue.
III. That below such Il rate either
descending scale of discrimination may
be made, or for imperative reasons the
article may be placed in the free-list
~ That the maximum revenue duties
should be luxuries,
V. That specific duties be abolished
and ad valorem duties substituted in
their places where practicable, care
being taken to guard against fraudulent
invoices and differentiation and to assess
the duty fairly and honestly upon the
2ctual foreign market value.
vi. That the duty be so imposed as to
operate equally as possible throughout ereyy
part Of the Union and a0tdiscriminate either
FOR or against any class or section.
These principles were declared in the
resolutions of the National Democratic
Convention in 1876, as follows:
Reform is necessary in the sum and
mode OF Federal taxation to the end that
capital may be set free from distrust and
labor lightly burdencd.
We denounce the present tariff, levied
upon 1000 ARTICLES, as Il masterpiece of
injustice, inequality, and false pretense.
1t has impoverished many industries to
subsldize Il few 1t prohibits imports
that might purchase the products of
American labor. 1t has degraded Amer
lean commerce from the first to an infe-
rior rank ON the high seas. 1t has cut
down the sales Of American manufac-
lures ut home and abroad and depleted
The returns of American agriculture
IN industry followed by half our people.
1t cost the people five times more than
t produces to the Treasury, obstructs
he processes of production and wastes
he fruits of labor, 1t promotes fraud, |
osters smuggling, enrichcs dishonest
,illcials and bankrupts honest merchants.
We demaad tint all cHstom-house kttati0a
haH be only FIR rcceHac.
And in 1880, the National Democratic
Convention repeated it in this terse sem
ence:
A Tariff for Rercaac oag.