The sun. [volume] (New York [N.Y.]) 1833-1916, 1903-10-11

t0rtM Tor protection old so WIN Nttie
apparent confidence In the souhdness Of
their own position. To the constitutional
objections raised In 1924, Henry Clay re-
piled, and IL he did not cover the ground
completely, left .little for others to do. ex-
cept to elaborate his ideas. He said:
Congress has power to lay duties ana
imposts under no other Limitation whatever
than that of their being uniorm through
outthe United States But they can only
be imposed, according to the honorable
gentleman IMr. Barbourl for the sole
purpose OF revenue. This is a restriction
which we do not And in the Constitution.
No doubt, revenue was a principal object
with the trainers of the Constitution in
investing Congress with the power; but.
in executing it,, may not the duties and
imposts be so laid az to secure domestic
interests! Or, is Congress denied all dis
erection as to the amount or the distribution
of the duties and imposts? The gentleman
from Virginia has; however entirely mis-
taken the clause Of the Constitution on
which we rely. II Ia that which gives to
Congress- the power to regulate commerce
with foreign nations. The grant is pienary.
without any limitations whatever, and
includes the whole power of regulation Of
which the subject to be regulated is sus-
ceptible. It liz ~ full and complete grant
OF the power ~ is that to declare war. What
is a regulation Of commerce? It., implies
the admission or exclusion Of the objects
of it, and the terms. Under this power
'some articles under the existing laws are
-. Anl AL. III nS<r{ n
duties 40 high as to amount to their pro-
hibition: and various rates Of duties are
applied to others Under this power laws
OF total non-intercourse with some nations
and embargoes. producing an entire cessa-
ton Of commerce with all foreign nations,
have been from time to time passed
In order to present in a concise and ef-
fective form what may he said on the other
side. we reproduce the argument put forth in
report of Robert j. Walker, Secretary Of
the Treasury in the Polk Administration
Mr. Walker wrote. "The whole power to
collect taxes, whether direct or indirect.
is conferred by the same clause Of the Con-
stitution. The words are, The Congress
shall have power to lay and collect taxes,
duties, imposts and excuses "A direct tax
or excise, not for revenue, but for protec-
ton. clearly would not he within the legiti-
mate object of taxation; and yet it would
be as much 80 as duty imposed for a.sim-
liar purpose. The power is to lay and
collect taxes, duties. impcsts and excuses.
A duty must be laid only that it may be
collected; and if it is so imposed that it
cannot be collected, in whole or in part,
1t violates the declared object Of the granted
power, To lay all duties 80 high that none
of them could he collected would be pro-
hibitory tariff. To lay duty on any one
article 50 high that II could not be collected
would be a prohibitory tariff upon that
article. If tariff Of 100 per cent. were
imposed upon all or upon number Of arti-
cles so az to diminish the revenue upon
all or any Of them, 1t would operate as a
partial prohibition. A partial and total
prohibition are alike in violation Of the true
object Of the taxing power. They only
differ in degree, and not in principle. II
the revenue limit may be exceeded l per
cent, it may he exceeded 100 II IL may
be exceeded on any one article. II may be
exceeded on all and there is no escape
from this conclusion, but in contending that
Congress may lay duties on all articles 80
high az to collect no revenue and operate
as a total prohibition.
I Mr. Walker proceeds to remind IT'S that
the Constitution declares that all bills for
raising revenue shall originate in the House
of Representatives. tariff BILL it Is con-
coded, can only originate in the House, be-
cause it is a bill for raising rerenue THAT
is the only proper object of such a bill.
tariff is bill TO lay and collect taxes II is
bill for raising revenue; and whenever
it departs from that object, in whole or in
part, either by partial or total prohibition.
it violates the purpose Of the granted power '
1t is well known that many writer's have
maintained that the United States Supreme
Court would long ago have condemned
the tariff acts Of Congress if a case involv-
ing their constitutionalty could have
been brought before it. In our authors
opinion. the assumption is not sustained
by any facts He submits that the con-
trary may be inferred from the very
circumstance that no mode has been dis
covered of bringing suit in which the con-
stitutionality of protection may be the
issue. "The taxing power, having been
granted in p,eaary form. any criticism
upon the exercise of it must go to the motive
Of Congress-. a matter which the court has
neither the power to discover nor the right
to investigate In the whole body Of the
decisions of the United States Supreme
Court for more than century the strict
constructionists have not been able to find
q single sentence which logically implies
the unconstitutionallty Of the protective
system Mr.. Stanwood does not overlook
the fact that in recent years the strict con-
structonists have often quoted from de-
cision rendered by the court and written by
Mr.. Justice Nil er---the decision in the case
Of Loan Association vs.. Topeka, 20 Wal
lace. 856-as applicable directly to, and as
explicitly condemnatory of, a protective
tariff. The passage quoted from the de-
cision runs as follows; "To lay with one
hand the power Of the Government on the
property Of the citizen and with the other
to bestow IL upon favored individuals, to
aid private enterprise and build up private
fortunes, is none the less robbery because
it is done under the forms Of law and
is called taxation. This is not legislation.
1t is a decree under legislative form" In
this case the city of Topeka had issued bono
to the amount of 100000 as donation to
certain persons engaged in the manufact-
ure OF iron bridges. to aid and encourage
them In establishing their plant in the city,
The principal and interest of the bonds
had to be met by taxation. Our author