e revenue is
diminished or destroyed; the act ceases to have for its object the
raising of money to support Government, but is for protection merely. It
does not follow that Congress should levy the highest duty on all
articles of import which they will bear within the revenue standard, for
such rates would probably produce a much larger amount than the
economical administration of the Government would require. Nor does it
follow that the duties on all articles should be at the same or a
horizontal rate. Some articles will bear a much higher revenue duty than
others. Below the maximum of the revenue standard Congress may and ought
to discriminate in the rates imposed, taking care so to adjust them on
different articles as to produce in the aggregate the amount which, when
added to the proceeds of the sales of public lands, may be needed to pay
the economical expenses of the Government.

In levying a tariff of duties Congress exercise the taxing power, and
for purposes of revenue may select the objects of taxation. They may
exempt certain articles altogether and permit their importation free of
duty. On others they may impose low duties. In these classes should be
embraced such articles of necessity as are in general use, and
especially such as are consumed by the laborer and poor as well as by
the wealthy citizen. Care should be taken that all the great interests
of the country, including manufactures, agriculture, commerce,
navigation, and the mechanic arts, should, as far as may be practicable,
derive equal advantages from the incidental protection which a just
system of revenue duties may afford. Taxation, direct or indirect, is a
burden, and it should be so imposed as to operate as equally as may be
on all classes in the proportion of their ability to bear it. To make
the taxing power an actual benefit to one class necessarily increases
the burden of the others beyond their proportion, and would be
manifestly unjust. The terms "protection to domestic industry" are of
popular import, but they should apply under a just system to all the
various branches of industry in our country. The farmer or planter who
toils yearly in his fields is engaged in "domestic industry," and is as
much entitled to have his labor "protected" as the manufacturer, the man
of commerce, the navigator, or the mechanic, who are engaged also in
"domestic industry" in their different pursuits. The joint labors of all
these classes constitute the a