The Press., 1888-05-31
(For The Press.) TAXATION.

ments, require for their maintenance the expenditure of money, or it's equivalent, in carrying forward the objects for which they are created. Laws must be enacted, officers appointed for their enforcement, roads and bridges must be built, institu- tions for learning must be established, almshOuses and hospitals must be estab. lished for the care of the unfortunate, and courts for defence of the right, with pris- ons for the detention and punishment of law breakers. These and other things which might be enumerated require the expenditure of time and money, and should be borne by those benefited
 To trace the history of the methods of taxation from the early establishment of organized government to the present time, under kings, emperors, constitutional mon- archs and republics, would be interesting and instructive, but not necessary to the object intended ill this discussion We come then to the question, what is the most just and equitable method of the needed taxation to meet the requirements of government?
 Here again we do not require to consult history, or note the fallacy of modes and systems long since abandoned, but we may more appropriately consider the methods now existing among us, and test their merits, or demerits, by fair and logical reasoning.
 In the establishment of our government about century ago, our ancestors seemed to be zealous in avoiding the maxims of the past under monarchial or semi mon- archial government in the adoption of hereditary titles, laws of primogeniturp, &c. from the burden of which they had suffered. They sought to establish a new political system, and the almost superhu- man wisdom displayed, has won the praise and admiration of thinking men every where, and endured with very trifing notifications to the present time In the states composing the present union, each provided by it's own mode of taxation for the expenses of its govern ment, by leVylng upon persons and prop erty the burdens necessary to be borne on the principle that the beftted must pay for the benefits received.
 This principle, so eminently just, has become the settled policy of the states with very trifIng exceptions. When these separate and sovereign states become cou- vinced of the importance of forming a 'more perfect union" by confederation, and mutual aid as against a possible com mon enemy, theresarose necessity of pro- viding the means for the support of that union.
 Such rights of the states as became nee essary to be surrendered for the proper equipment of general government were sc surrendered and all the rest reserved. The union must now be provided with g mode of taxation, separate from and inde pendent of the states, as all governments must be endowed with the faculty of self perpetuation.
 Without further stndy to avoid the SKIS tems of the past in the mode of taxation as they had avoided such systems relating to political considerations, they adopted l the system of duty on imports long known as means of supplying government necessities.
 Their keen perception enabled them tC see, that asia new country must at first be very largely agricultural, an export duty would place their producer under all ill equality with others who would compete ! with them, they wisely forbid by constitu- ! tional provision the imposition of export duties.
 It is claimed by some that our govern ment never intended to establish duty ol imports for purposes of revenue, as per manent system. It was, however, very natural that it should be adopted, having been long known and practiced among the older nations, and, although it had its or igin in Egypt and was practiccd by tht Pharoahs, yet it subsequently, was called in this country MT. Clay's American sys tenn.
 While MT. Clay could not claim tho credit eff credit it could be caIled) of being the inventor of the system, he was a mos ardent advocate and supporter of it. | In levying duties on imports for revenue it would have been very natural to so ad just it that all imported articles should pay
 in due proportion, or ad-valorem. Suct system could be legitimately cllled { t0rif .for reUerue, but in discriminating betW cen imports, by favoring one clas and heavily burdening others, 1t would become Q 20rOtectiUe taTi6, although i might furnish revenue. Such is, and ha long been, the United States tariff.
 The ground on which a discriminating or protective tariff is sustained, is that by so doing we may encourage and develop the production of articles in this country which would otherwise be imported, thu' adding variety to our productions, anC opening new fields for the employment O our people. Thus far the argument il plausible, and should be fairly considered
 But, in applying the principle to pro ducts of the soil, we should conside whether there are not climatic and loca advantages in some countries, which dC not exist in others, to overcome which, b, forcing their productions, would be tt waste capital and labor and actually i'm poverish the country.
 Tropical fruits, such as oranges, lemons &c., would become very expensive whel produced in the temperate zone, iu ho houses, and the labor bestowed in sucl forced production would be lost to tn, world.
 Applying the principle to manufactures it will be found that there are advantage in some localities or countries which d. not exist in others, plainly indicating tha the true principles of political econom. would be sacrificed by attempting 10 over come those advantages by legislation, anC produce those specIalties in localities lack ing such advantages.
 Legislation of the kind we are consider ing is an attempt to thwart the laws 0 Providence in the products of the soil, an' providential advantages in manufactures and who fights Providence Is sure to b the loser.
 Now let us inquire who is the gainer b, protection Possibly the manufacturer who can obtain for his product the cost 0 a similar article plus the duty imposed.
 Who is the loser? Evidently the con ] sumer, and as there must always be on hundred or one thousand consumers t one manufacturing producer, the systen I A af. Al