National Republican., 1884-04-18
The JefYersonion Tariff Theory,

Although Mr.. Morrison read his tariff
speech from manuscript he took day to re-
wise it before he permitted 1t to appear in the
Record. He no doubt intended this attack
upon the protective system to be the great
effort Of his life, and he wanted to verify
his facts and figures before he committed
them to the considerate judgment fposterity.
He could scarcely have expected that his
speech would be carefully read by the men Of
this generation. Tho tariff is rather a dull
subject at best, and Mr.. Morrison, although
man of many excellent qualities, has no
special faculty for investing heavy economic
question with the graces of rhetoric.
The most striking passages in the speech
are quotations from Thomas jefferson, but
Thomas Jefferson was not an infallible
authority, even in his own day, upon politi-
cal, social, or economic questions, and the
experience Of three-quarters Of o century has
shown that ho was not the wisest of the great
publicists who founded our revenue system.
One of the tariff axioms which Mr. Morrison
quotes is utterly repudiated in these days by
tariff "reformers" as we'll as by protoctonists:
Foreign spirits. wines, teas coffee, cigars are
articles OF as innocent consumption as brOadcloth
and silks, and ought like them to pay but the
average od valorem duty of other imported com.
forts All of them are ingredients in our happi.
ness, and the government which steps out of tho
ranks of the ordinary articles of consumption to
select and lay under disproportlonate burdens
particular one because 1t is a comfort, pleasing to
the taste or necessary to health, and WILL there.
fore, be bought, is In that particular tyranny.
Jefferson was combating the theory that
luxures ought to be taxed because they are
consumed mainly by the rich, and, with the
exception of salt, all the articles which he
enumerates in the foregoing passage were,
in his time, considered luxuries. He held
that there was no moro reason for taxing
them than for taxing the commonest neces
stiles Of life. and he denounced the discrim-
ination against this class Of imports as
tyranny" But, notwithstanding Jefiersons
views to the contrary, it has always been the
heaviest duties on luxuries, consumed mainly
by the rich. We are not aware that the school
of tariff "reformers" to which Mr.. Morrison
belongs proposes to carry out the Jeflersonian
doctrine in this regard, and we are quite sure
that there would be very energetic protest
from the masses of the democratic party If
any such policy were suggested.
This very question presents itself in an.
other form in tho debate now in progress.
One branch of tho tariff "reformers" oppose
the repeal of the internal revenue tax on
W hisky and tobacco for the reason that these
articles are luxuries, and are therefore proper
subjects of taxation. This may be true, but
what becomes of the Jeffersonian theory?
On the other hand, one branch of the pro.
tectionists favor tho removal of the internal
revenue tax on whisky and tobacco because
these articles are largely consumed by the
poor, and considerable portion of the tax
comes out Of the pockets of the laboring classes.
Judge Kelley, in his reply to Mr. Morrison,
made strong appeal in favor Of removing
the internal revenue taxes, because they
bear heavily on tho poor.