ir
states. On the 18th of January, 1861, Mr. Cameron, of Pennsylvania,
moved to take up the bill, and, upon his motion, it was made a
special order for the following Wednesday. On the 23rd of January
it was referred to a committee of five members, consisting of Mr.
Simmons, Mr. Hunter, Mr. Bigler, Mr. Fessenden, and Mr. Gwin. This
was done on the same day when the committees of the Senate were
reorganized on account of the withdrawal of Senators. The special
committee appointed by the Vice President was friendly to the bill.
Then for the first time it became possible to secure favorable
action in the Senate. Many amendments were proposed and adopted
by the Senate, but they did not materially affect the general
principles upon which the bill was founded. It passed the Senate
with these amendments by the decided vote of 25 yeas to 14 nays.
All of the amendments of the Senate but one were promptly agreed
to by the House, and a conference between the two Houses was ordered.
Messrs. Simmons, Bigler and Hunter were the managers on the part
of the Senate and Messrs. Sherman, Phelps and Moorhead on the part
of the House.

On the 27th day of February, five days before the close of the
session, the conferees reported to the Senate their agreement and
the report of the committee was adopted without objection or division
of that body, and also by the House of Representatives, and the
bill was signed by President Buchanan.

This law, passed in the throes of a revolution, and only possible
as the result of the withdrawal of Senators to engage in the war
of secession, met all the expectations of its friends. It was
fair, just and conservative, and would, in peaceful times, yield
about $50,000,000 a year, the amount of national expenditures in
1860, and, at the same time, protect and strengthen all existing
home industries, and lay the foundation for great increase in
production. It was destined, however, to begin its existence at
a period of revolution. The secession of eleven states precipitated
the war, involving enormous expenditures, in the face of which all
revenue laws were inadequate and powerless. The credit of the
government, its resources and capacity for taxation, had to be
appealed to. Resort was had to every possible mode of taxation
that could be devised by the ingenuity of man, to supply the
requirements of the war, and to maintain the public credit. The
Morrill tariff act was, therefore, greatly modifie