officers of our Army and Navy, those brave men would more easily perform
almost any other duty than that of estimating the value of every
description of goods, wares, and merchandise.

The system of specific duties already prevails in Mexico, and may be put
by us into immediate operation; and if, as conceded, specific duties
should be more burdensome upon the people of Mexico, the more onerous
the operation of these duties upon them the sooner it is likely that
they will force their military rulers to agree to a peace. It is certain
that a mild and forbearing system of warfare, collecting no duties in
their ports in our possession on the Gulf and levying no contributions,
whilst our armies purchase supplies from them at high prices, by
rendering the war a benefit to the people of Mexico rather than an
injury has not hastened the conclusion of a peace. It may be, however,
that specific duties, onerous as they are, and heavy contributions,
accompanied by a vigorous prosecution of the war, may more speedily
insure that peace which we have failed to obtain from magnanimous
forbearance, from brilliant victories, or from proffered negotiation.
The duties, however, whilst they may be specific, and therefore more
onerous than _ad valorem_ duties, should not be so high as to defeat
revenue.

It is impossible to adopt as a basis the tariff of Mexico, because the
duties are extravagantly high, defeating importation, commerce, and
revenue and producing innumerable frauds and smuggling. There are also
sixty articles the importation of which into Mexico is strictly
prohibited by their tariff, embracing most of the necessaries of life
and far the greater portion of our products and fabrics.

Among the sixty prohibited articles are sugar, rice, cotton, boots and