{"newspaper_name": "The New York herald.", "edition": "01", "page": "p1", "byline": ""}
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would propose either OF these rates as maximum
These duties are too high for revenue, from the en-
couragement they present for smuggling these bane
ful luxuries yet duty OF 20 per cent ufon brandy
and spirits would be far below the revenue stand
ard, would greatly diminish the income on these
imports require Increased burdens upon the neces-
sares of lite, and would revolt the moral sense OF
the whole community. There are many other lux
uries which will bear much higher duty tor reve-
nue. than ~ per cent; and the only true maximum
IS that which experience demonstrates VIII bring,
each case the largest revenue at the lowest rate
OF duty. Nor should maximum revenue duties be
imposed upon all artcles for this would yield too
large an income, and would prevent all dlscrimina-
tlon within the revenue standard, ana require neces-
saries to be taxed as high as luxuries But whilst
is impossible to adopt any horizontal scale OF du-
ties, or even any arbitrary maximum, experience
proves that as general rule duty OF 70 per cent.
ad valorem will yield the largest revenue. There
many below, this standard. Thus, whilst the low
est revenue duty on most luxurles exceeds 20 per
cent, there many costly articles, OF small bulk
and easily smuggled, which would bring, perhaps,
no revenue at a duty as high as 20 per cent, and,
even at the present rate of y per cent they will
yield, in most cases, small revenue; whilst coal,
iron, sugar and molasses, articles OF great bulk and
weight yielded last year six millions of revenue, ,at
an average rate of duty exceeding 90 per cent ad
valorem These duties are far too high for revenue
upon all these articles, and ought to be reduced to
the revenue standards but If Congress desire to OBJ
those duties, at the lowest rate tor revenue, would
exceed 10 per cent ad valorem


There are appended to this report tables, prepared
with great care and labor, showing the rates of duty
each year, each of these four articles, and the
equivalent ad-vaorem, from the organization OF the
government down to the present period, with the
revenue collected every year upon each; from which
tables Congress will be enabled 10 Judge how far
the present rates exceed the lowest duties,
and how much they must be reduced, so as to yield
a revenue equal to that now obtained from these
articles.


ed at the lowest revenue duties, on the articles
subjected to duty but il Congress desire a larger
revenue, It should be procured by taxing the tree
articles, rather than transcend, in any case, the
lowest revenue duties 1t s thought however, that,
without exceeding the limit in any case an adequate
revenue will still be produced, and permit the addi
ton to the tree list OF salt and guano. In one OF his
annual messages, Mr.. Jefferson recommended to
Congress "the suppression of the duties upon salt !"
large portion OF this duty Is exhausted in heavy
expenses OF measuring salt, and In large sums paid
for fishing bounties aud allowances In lieu OF the
drawback of the duty. both which expenditures
would fall with repeal OF the duty-whlch repeal,
therefore, can cause no considerable reduction of
the revenue. Salt is necessary OF life, and should
be as free from tax as air or water. II Is used In
large quantities by the farmer and planter; and to
the poor, this tax operates most oppresslvely, not
only in the of the article ITSELF but as combined
with sailed provisions. The salt made abroad by
solar evaporation Is also most pure and wholesome,
and, as conservative Of health, should be exempt
from taxation.


The duty on cotton bagging is equivalent to 55 20
per cent ad valorem on the Scotch bagglng, and to
l23.l1 per cent on the gunny bag; and yet the
whole revenue from these duties has fallen to
$66, ,064 80. Nearly the entire amount therefore, OF
this enormous tax makes no addition TO the re-
venue, but to the benefit Of about thirty
ufacturers AS five-sixths OF the cotton crop is
ported abroad, the same proportion OF the bagglng
around the bale is exported, and sold abroad at a
heavy loss, growing out OF a deduction for tare
Now, duties are designed to operate only on the
h1 n Ira w
back of the whole duty on cotton bagglng re-ex-
ported around the bale, on the same principles on
which drawbacks are allowed in other cases. The
cotton planting is the great exporting interest, and
suffers from the tariff in the double capacity of con-
sulner and exporter. Cotton is the great basis OF
our foreign exchange, furnishing most OF the means
10 purchase imports and supply the revenue II Is
thus the source OF two thirds Of the revenue, and
of our foreign freight and commerce, unfolding our
commercial marine and maritime power. It is also
bond of peace with foreign nations, constituting
stronger preventive OF war than armies or navIes,
forts or ornaments. At present prices, our cotton
crop will yield an annual product OF 1000, 900,
and the manufactured fabric $504 900 900, furnish


ing profits abroad to thousands OF capitalists, and
wages to hundreds of thousands OF the working
classes-al of whom would be deeply injured by
any disturbance, growing out OF state OF war; to
the direct and adequate supply OF the raw material
Ii our manufacturers consume 400 600 bales, II
would cost them $4,000, 900, whilst selling the
manufactured fabric for $S4,0OO,000 and they
should be the last to unite In imposing heavy taxes
upon that great interest which supplies them with
the raw material out of which they realize such i'm
mense profits. Accompanying ybe drawback OF
the duty cotton bagglng should be the repeal OF
the duty foreign cotton, which Is imperative
and delusivc, and not desired by the domestic pro-
ducer.


The condition of our foreign relations, it is said
should suspend the reduction of the tariff. No Anne
rcan patriot desire to arrest our onward career
IN peace and prosperity but 1t, unhappily, such
should be the result, it would create an increased
necessity tor reducing our present high duties, IN
order to obtain sufficient revenue to meet increased
expenditures. The duties for the quarter ending
Goth September, 1884, yielded 81 OIL 1856 80 more OF
revenue than the quarter ending 3Oih September,
lSi5-showng q very considerable decline OF the
revenue,s growing out OF a diminished Importation
of The highly protected articles and progressive sub
stltution OF their domestic rivals Indeed, many OF
these duties are becoming dead letters, except for
the purpose of prohibition, and, If not reduced, will
ultimately compel their advocates to resort to direct
taxation 10 support the government. In the event
of war, nearly all the high duties would become pro-
hlbitory from the increased risk and of mpor-
tations; and If there be- indeed, in the opinion OF
any, serious danger OF such an occurrence, 1t ap-
peals most strongly to their patriotism to impose the
lowest revenue duties on all articles, as the only
means of securing, at such period, any consdera-
BILE income from the tariff


The whole power to collect taxes, whether direct
or indirect, Is conferred by the same clause OF the
constitution. The words are 1.-The Congress
shall have power to lay and collect taxes, duties,
imposts, and excses." A direct tax or excise, not
tor revenue, but tor protection clearly would not be
within the legitimate object OF taxation and yet il
would be as much so as duty imposed for SINH
lar purpose: The power is ito lay and collect tax
es, dutles imposts, and excises" A duty must be
laid only that it may be collected and, II it is so
imposed that 1t cannot be collected, in whole in
part, it violates the declared object of the granted
power. To lay all dules so high that none OF them
could be collected, would be prohihltory tariff.
To lay duty any article so high that it could
not be collected, would be prohlbltory tariff upon
that article. II duty OF 100 per cent was imposed
upon all or upon number OF articles, to duni-
nish the revenue upon all or any Of them, it would
operate partial prohibition. A partial and to-
tai prohibition alike in violation of the true OBJ
e, 0, and e o taxing oay oer N d
be exceeded one per cent, 1t may be exceeded one
hundred. II it may be exceeded upon any one ar
ticle, it may be exceeded all and there is no es-
Congress may lay duties all articles 80 high as to