of tariff taxation are unhappily mixed up in our party
politics. This should not be so. Whether the mode of taxation
should be by a percentage on the _value_ of goods imported, or by
a duty imposed on the weight or quantity, depends upon the nature
of the article. If the article is sold in the market by weight or
quantity, the duty should be specific, _i. e._, a certain rate on
the unit of weight or quantity. If it is of such a nature that
its value cannot be measured by weight or quantity the duty should
be _ad valorem, i. e._ a percentage of its value. This is matter
of detail to be fixed by the custom of merchants. As a rule it is
better to fix the duty upon weight or measure, rather than upon
value, for by the former mode the amount is easily ascertained by
the scale or yard stick, while to base the duty upon value, changing
from day to day, is to invite fraud and litigation.

The extent or rate of duty to be imposed should depend entirely
upon the pecuniary wants of the government, and the nature of the
article imported. If the article is one of luxury, mainly consumed
by the rich, the duty should be at a higher rate than upon an
article in general use. This principle is sometimes disputed, but
it would seem that in a republic a just discrimination ought to be
made in favor of the many rather than of the few. On this principle
all political parties have acted. The rates have been higher on
silks, satins, furs and the like than on goods made of cotton,
wool, flax or hemp. To meet the changing wants of the government
all articles should be classified in schedules, so that the rate
of duty on a single schedule, or on many schedules, could be advanced
or lowered without disturbing the general scheme of taxation.

As to the manner of taxation and the places where duties should be
collected, all will agree that they should be paid as nearly as
possible where the goods are to be consumed. The concentration of
importations at any one port on the coast, or at several ports,
gives to the people residing at or near such favored ports an
advantage over the people living in the interior of the country.
The system of interior ports, or places of delivery to which goods
may be consigned, has been adopted and generally approved. The
object is that all parts of the country shall have equal facilities
and bear equally the burdens of taxation.

The method of importations should be so simplified that any person,
in a