Ernn ihc InrtEnr1 Conrnnk.
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] shall protect and sustain the manufacturers and mechanics of New England. It cannot be denied that large portion ot this community arc in favor of protective tariff, and that it has been claimed by them that Mr. Niles is hostile to their views and their wishCs-and the partisans of Mr. Niles complain that he has been misrepresented in this matter.

 Itmay therefore be fairly presumed, from the circumstances in which the gentleman was placed, that he would be anxious to re- move such an impression from the minds of those from whom he desired support.

 It is not our present intention to argue the question ofa protective tariff, but only to in- quire if it be true, that Mir. Niles has been thus misrepresented in this particular.

 Hear him :-"To impose duties on i'm ports merely for the purpose of protection" :" &c.," would, clearly in my judgment, be un- constitutional and equally ineXpedient."

 Now we do not for the present, intend to say that MT. Niles is wrong, but we aver that this is tho doctrine of South Carolina a:,d the doctrine of nulliiication. Right or wrong, it cannot be denied that many of our citizens do honestly believe that Congress hns power under the constitution. to impose duties for tho support of government, with reference not merely to inctdental protection, but with the principal purpose of protection, as we'll as revenue.

 With the letter of Mr.Nilcs before us, is it doing him any injustice to declare that he is not among the number, and that he is oppo- scd to protective tariff in the ordinary 0c- equation of the term!

 Hear him again-It is admitted in the let ter, "that revision of the tariff seems to be demanded in reference to revenue, and i'm adjusting the duties for that purpose, the great interests of the country, which may be affected by the measure, could not be overlooked without gross neglect of duty on the part of Congress"

 An admission by tho honorable gentleman that these interests ought not to be operlookea is of some importance to New England men, but is it not equally important to know ho,O they arc to be looked ai.

 Mr. Niles says, "I have long regarded the mechanical and manufacturing interests of Connecticut, as second only to those of agriculture" and he hopes to be able, in the discharge of tho responsible duties imposed upon him, to sustain these interests, if he finds that it can be done, "consistentlv with what is due to other interests, and especial ly to that of the soil" John c. Calhoun says exactly the same thing. Mir. Calhoun professcs great friendship for the manufac- turers and mechanics of New England but in comparison with "1ouh other interests, and those of the soil'' he agrees with Senator Niles.

 We ask why the interests of New England manufacturers and mechanics are to be made second to those of agriculture! If the husbandman raises corn or wheat, is it not of some importance that mills should be constructed to grind them? And is the mo- chanic who builds the mill, and the manu- facturer who owns and tends it, less impor- tant to the community! Or arc their inte- rests less an object of solicitude with lcgis- lators than those of tagricufturalists

 Apply the same rule to that class Ofagri- culturSts who raise cotton-Arc their inte- rests moro deserving of legislative regard, or are they 10 be considered as of grade superior to those our citizens who have crcc- ted factories, without which the cotton would be comparatively worthless!

 This is the doctrine of Mr. Calhoun, and Mir. Senator Niles seems fully to agree with him.

 Mr. Niles democracy does not estimate a New England manufacturer or mechanic on an equality with a farmer or cotton grower, but his interests arc to be consider ed as secondary to those engaged in agricul- turC.

 All we have to say is, that according to our creed, agriculturalists, manufacturers, mechanics, and every other class of useful citizens ought 10 stand upon an equality, in the halls of legislation and every where.

 Hear the Senator once more" EXperi- cncc has proved that high duties under the credit system, and an expanded currency, do not prevent importations from running into the most dangerous excess, involving the country in debt for goods we do not want, and overwhelming in ruin our home manufactures"

 And what is the remedy proposed by tho pendent Treasury. The principles of the independent Treasury system, in his judg- ment, "were calculated to have eXerted a most favorable influence on our manufactu- ring interests.

 In this particular also the Senator from Connecticut has tho honor to agree exactly with the Senator from South Carolina.

 Now we ha, said, that we did not intend 10 enter into the argument of who was right, in the views by them entertained. But only as to the charge that Mir. Niles has been mis- represented. His letter is certainly drawn with the most admirable caution, if the ob- ject was to conceal the real meaning-but still we think there is enough to enable a careful reader to discover the attempted diseu uise.

 We commend this matter to the conside- ration of our manufacturers and mechanics, who will have six years from the fourth of March, lS4l, to discover all the points in which their Senator may be found to unite with Senator Calhoun for their best good. Before half that time is past we shall be agreeably disappointed if they are not found pulling the rope.

 At the great Whig Festival in Philadelphia on the 4th inst, MR. CLAY was toasted sEv-