the articles upon which they were imposed, but, widely departing from
this just rule, the lighter taxes were in many cases levied upon
articles of luxury and high price and the heavier taxes on those of
necessity and low price, consumed by the great mass of the people. It
was a system the inevitable effect of which was to relieve favored
classes and the wealthy few from contributing their just proportion for
the support of Government, and to lay the burden on the labor of the
many engaged in other pursuits than manufactures.

A system so unequal and unjust has been superseded by the existing
law, which imposes duties not for the benefit or injury of classes or
pursuits, but distributes and, as far as practicable, equalizes the
public burdens among all classes and occupations. The favored classes
who under the unequal and unjust system which has been repealed have
heretofore realized large profits, and many of them amassed large
fortunes at the expense of the many who have been made tributary to
them, will have no reason to complain if they shall be required to
bear their just proportion of the taxes necessary for the support of
Government. So far from it, it will be perceived by an examination of
the existing law that discriminations in the rates of duty imposed
within the revenue principle have been retained in their favor. The
incidental aid against foreign competition which they still enjoy gives
them an advantage which no other pursuits possess, but of this none
others will complain, because the duties levied are necessary for
revenue. These revenue duties, including freights and charges, which
the importer must pay before he can come in competition with the home
manufacturer in our markets, amount on nearly all our leading branches
of manufacture to more than one-third of the value of the imported
article, and in some cases to almost one-half its value. With such
advantages it is not doubted that our domestic manufacturers will