than it was designed to be. An ad valorem duty escapes this evil, but is without those advantages. To attach to one article two duties, one on the specific, and the other on the ad valorem principle, is a contrivance by which to obtain the evils of both, with the advantages of neither. It is incredible, that any one reflecting on the subject, could fail to see the impolicy of imposing the two, on the same article; yet the Morrill tariff does this, not in a few instances, but generally throughout the range of manufactured goods.

A piece of printed cotton, is charged with duty after this manner. First, it is necessary to count the number of threads in a square inch; if 140, the duty may be two cents per yard; if 141, half as much more will have to be paid. The hundred and fortieth part of an inch seems rather thin ground, on which to increase a duty fifty per cent. Secondly, the weight must be taken; for if over five ounces to the square yard, the rate of duty will be doubled. Thirdly, it must be discovered whether it has been bleached; if so, that will require an extra duty. Fourthly, if printed, painted, coloured, or stained, there will be another additional duty. Fifthly, it must be valued; for if worth 16 cents per yard, the duty must be paid on a principle, different altogether. Now, as it is requisite to count the threads, weigh the substance, measure the length, ascertain the value, investigate the manufacture, and contemplate the appearance, of this article of commerce, it seems rather difficult

to imagine how the skein of confusion, not to say of absurdity, could be further entangled by mortal

men.

This strange system is by no means confined to cotton goods; it runs throughout woollen manufactures, carpets, glass ware, and other interests of the largest importance; as if, indeed, first to deal a fatal blow, by the excessive rates of the duties, and then to strangle, with their complexities. And there is no rule laid down, that is not violated at once; for instance, it is a rule to admit raw materials, duty free, but hemp, jute, and other articles of that class-pure raw materials-are heavily charged with duty, in order to please a powerful State that grows hemp. It is the rule to charge heavily all manufactured goods; and so rigid is this, that whilst Burr stones are free, they are subject to 20 per cent, if bound together. Here is a clear, intelligible rule; but no sooner is it fixed in the mind than we find it deviated from. Paper is under a prohibitory duty of 30 per cent, but sheathing paper pays only 10 per cent, for the special advantage of the shipowner. Machinery is very heavily taxed; but if it be for the manufacture of linens, it is duty free-to favour, as before, the hemp interest. Soda, and its salts, pay 20 per cent; but soda ash, a very important article, is admitted without duty, no doubt for the convenience of the glass makers. Clocks and timepieces, pay 30 per cent, to please the Connecticut clockmakers; but a chronometer, the highest

description of a clock, pays only 10 per cent, for the shipowner is again to be remembered. Bituminous coal, pays twice the duty imposed on other coal. It is difficult to discover why this should be so, unless for the same reason, which has ordained that prunes pay twice as much as plums. There is a well-known class of coal in this country, "freeburning" or semi-bituminous, what rate of duty will this pay? It appears, also, that duties on coal, are to be paid by the "ton of 28 bushels of 80 lb. each," which seems an unhappy conflict of the principles of weight and measure. Lastly, if the coals be very small, they will be charged with duty upon a principle, different altogether.

As, however, it is well known that this tariff was an electioneering bribe to the State of Pennsylvania, its real nature will most clearly be seen, by taking iron, the article which is the special interest of that State. The duty imposed on pig iron, is six dollars, or twenty-five shillings per ton. The value of Scotch pig iron, the description chiefly imported, was, at the date of passing the Act, fifty shillings per ton, in the Clyde. Hence the duty imposed, is at the modest rate of 50 per cent. But this is not all the protection obtained. The ordinary freight from Glasgow to New York, is twenty-five shillings per ton; so that the actual protection thus enforced on pig iron, is a hundred per cent. Bar iron has to sustain a duty of fifteen to twenty dollars, the lowest rate

being £3 2 6 per ton. Its value at the time, was £5 per ton, at Cardiff, thus bringing the duty to 62 per cent. When to this we add the ordinary cost of transport, the protection enforced against this great staple of our exports, will amount to 85 to 90 per cent.

Iron has been largely exported to the United States, in the form of sheets. The lowest rate of duty now imposed on sheet iron, will amount to 50 per cent on its value. In the adjustment of the duties on this article, there are some very remarkable contrivances. "Smooth or polished sheet iron, is to be charged twice the duty levied on "common or black." Now most of that which is exported to America, is not rolled in single sheets, but two or more together. These, when rolled, are separated, or dragged, from their adherence to each other. The outer surface, which has been in contact with the rolls, is "smooth or polished," but the other side, forcibly detached from its fellow, is rough, and discoloured with black streaks. Hence, when the rough side of the sheet happens to come uppermost, it will pass the Custom House at the low duty; but if by chance the smooth side should unfortunately present itself, then the rate will be doubled.

Again, the duty advances as the sheets are thinner; a thickness of 26 guage is to pay twenty shillings per ton more duty, than one of 25. The difference between these dimensions

is too minute, to be appreciable by the eye, and is ascertained by applying an instrument. But sheet iron cannot be manufactured, in rolls that are parallel planes; in practice, their surfaces must be slightly concave. This of necessity will produce a slight difference of thickness, in different parts of the sheet. And thus upon the chance of the part of the edge, to which the gauge may be applied, it will depend whether the importer have to pay an additional duty, much exceeding in amount, the whole of his usual profit. We have observed that the duty advances, as the sheet becomes thinner; but, strange to say, the thinnest of all, produced occasionally as thin as the twohundredth part of an inch, these escape altogether from the list, to appear in another schedule, under the trivial duty of 10 per cent. It happens that these are not produced in America; and although the highest form of manufacture, the iron-master there, who frames the law, is quite indifferent, wherever there be no competition with his own trade.

Is it on such principles as these, that laws are to be framed for the commercial rule of a great empire? Is it seemly, that the intelligence of the age, enlightened by ample experience, should be thus affronted, by committing the duties of the statesman into the hands of self-interest, and sacrificing the welfare of a great community, and that of other countries, to the caprice of party, the incompetence of novices, or the selfishness of