{"newspaper_name": "Mobile register and journal.", "edition": "01", "page": "p2", "byline": ""}
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can be hid for lhe boso eds purpose of collecting money for tbe support ot government. To raise the duties higher than that point, and thereby dimnish the amount collected, is 10 levy them for protection merely, and not for revenue. As long, then, as Con gress may gradually increa SC The rae 0f fny nu given article, and the revenue is increased by such increase of daty, they are within ihe revenue stand ard. When they go beyond that point, and aH they increase the dutIes, the revenue is dimniGhed or ed. the act to have for it's object the raising oI moDev 10 support government, but Is for protection merely.

 IL does not follow that Congress should levy inc highest duty II articles of import which they will bear within the revenue standards; for such rates would probably produce much larger amount than the economical administration of Ile government would require. Nor does Ii follow that the duties all articles should be at the same, or ho izonlal rale. Sume articles will hear d much higher reye- nue duty than others. Below the maximum of he re. venue standard Congress may and ought To d,scrimi- nate in ihe rales imposed, taking care adjust them different articles AS to produce in the aggre- gate the amount which, when added to the proceeds of sales of public lands, may be needed 10 pay the economical expenses of the government.

 In levyIng tariff of duties, Congress exercise the taxing power, and for purposes of revenue may se- ect Ihe objects ot laxatIon. They may exempt cer- tain articles altogether, and permit their importation free of duty. On others they may impose low duties.

 In these classes ahonld be embraced such articles of necessity in general use, and especially such are consumed by ihe laborer and lhe poor, as well as by ihe wealthy citizen. Care should be taken that all ihe great interests of the country. cludng manufactures, agriculture, commerce, nayi- galion and the mechanic arts, should, far may be p cabe, derive equal advantages from the in- ci,iental protection which just system of revenue duties may afford. Taxation, direct indirectl is

 burden, and il should be SD imposed as io operate as equally as may be- on all classes, in the propor- ton of their ability to bear It. To make the taxing power actual benefi to class, necessarily in crcases the burden of the others beyond their pro- portion, and would be manfeslly unjust. The ter ms ''protee,ion 10 domestic industry," of popular import but they should apply under just system to all ihe yarlous branches Of industry in our try The farmer or planter who tois yearly in his 6els, is engaged in ''domestic industry, and is much entitled 10 have hls labor .'proieced" as the manufacturer, the man of commerce, ihe navigator, the mechanic, who are engaged also in 'domestic industry" in lheir different pursuits. The joint abors of all iliese classes constitute the aggregate of the domestic industry" of the nation, and they are eQually entitled to ihe nations "protection. " No one of them can justly claim 10 be inc exclusive recipients of 'proieciioD, which can only be afor ded by increasing burdens on the "domestic indus try" of the others. ....

 1f thee views be correct. it remains to inquire how far the tariff act of l842 is consistent with heu. That many uf the provisions of that act in viola lon of the cardinal principles here laid down, all

 

 some articles are prohbory, and on others so high as greal, 10 diminish nporl atons and to produce \ less amount oi revenue than would he derived from lower rates. They operate as ''proiecton merely" by taxing other branches ..

 By the introduction of m,nimums assumed and false values, and by the imposition of specific du- lies, the injustice and ineqalty of he act of 1S42 m its practical operations different classes and pur- suits are seen and felt. Many of the oppressive du ties imposed by il under operation of these princi pies, range from one per cent, 10 than two hundred per cent They are prohbtnry on some articles and partially on others, and bear most heavily on articles of common necessity. and bu, lightly on articles of luxury. It is framed that much the greatest burden which 1t imposes is throwR on laber and the poorer classes who are least able to hear it, while il projects capital and exempls the rich from payIng the ir just propoi ton of ihe taxation required for ihe support of govern ment. While il protects the capital of the wealthy manuac tnrer, and increases his profits, II does not benefit the operatives or laborers in his empiynent, whose wages have not been increaed by II. Articles of prime necessity of coarse quality and low price, used by the masses of the people, are. instances, subjected by tt heavy taxes, while articles of liner quality and higher price, of luxury, which can be used only by the opulent, are lightly taxed. lt i'm poses heavy and unjust burdens the farmer, the planter, the commercial man. and those of all other pursuits except the capitalist who has made his in- vestments Tn manufactures. All ihe great interests

 

 cable, equally protected hy il.

 The goyernmen nt in theory knows no slinctiOa oi persons classes and should not bestOw upon some lavors and privileges which all others may not en- joy. It was the purpose of it's luslrious founders 10 base the institutions which they reared upon the great an unchangng principles of justice aud en- qury, conscious that ii administered in he spiri. in which they conceived, they would be felt on y by the benefits which they difused, and would se- cure for themselves defence in he hearts of the people, more powerful than standing armies. and all the means aud appliances invented to sustain gov ernments founded in injustice and oppression.

 The well-known fact that inc tariff act of 1S42 was assed bva majority of vote in the Senate, and two in the House of Representatives, and that some of those ho felt themselves constrained, under the peculiar circumstances existing at the time, to vote in it's lavor proclaimed is defects, and expressed their determination 10 aid in it's modification the first opportunity, affords strong and conclusive evi- dence that il not intended 10 be permanent, and of he expediency and necessity of its thorough vision.

 In recommending 10 Congress reduction of the present rates of duty, and revision and modifca- ton of the act of lS42, am far from entertaining opinions unirendly 10 the manufacturers. On the contrary, desire to them prosperous, au far as they can be 50, without imposing unequal burdens Other interests. The advantage ua6er any system of indirect taxation. within the revenue siaad- srd be in favor of the manufacturing interest anu Ot tuib, no OtncT iutctcht VIII CotupuiH

 Irecommend to congress the abolition of the minI' mum principle, or assumed, arbitrary, and false ues, and of specific duties, and the substitution in heir place of ad valore,a duties the fairest and most equitable indirect which can'be imposed. By the ad paiOrem principle, all articles taxed cording 10 their cost or value, and those which are of inferior quality, of small cost, bear only the just proportion of the tax with those which o superior quality or greater cost. The articles con euIned by all are taxed at the same rate. A sysiem of ad vaiorsm revenue duties, with proper dscrImi. nations and proper guards against frauds in collecl- ing them, il IS not doubted. will afford ample, incl dental advantages 10 the manufacturers, and enable them 10 derive as great profits can be derised fl on any other regular business. It is believed thai such a system, strictly within the standard will place the manufacturing interests un a stable footing. and inure to their permanent advantage while 1t will, as nearly as may be practicable, ex- tend to all the great ini~ress of the country the incl dental protection which can be afforded by reve. nue laws. Such system, when once firmly esab- lisAed, would be permanent, and not be subject to the constant complaints, agitatIons and change, which must occur. when duties are not laid for revenue, but for the pro,ection merely Of favored inteies l a-

 In the deliberations of congress this subject, it is hoped that spirit of mutual concession and com promise between conflicting interests may prevail and that the result of their labors may be crowned with the happiest consequences. ii t... f,, c {

 By the constitution of the United States il s pro- yded, that mo money shall be drawn from he lrea- sury but in consequence of appropriations made by law public treasury was undoubtedly conlem- plated and nleadedsio he created, in which ihe pub lie money should be kept from the period of coIIec tion until needed for public To the collection aud disbursement of the public money agencies have ever been employed by law. except such as were appointed by the government, directly respon sible to lt and under it's control The safe keeping of the public money should be confded [, public

 treasury created by law, and under like respoisibil.