dent_ would be to
inflict manifest injustice upon all other than the protected interests.
In levying duties for revenue it is doubtless proper to make such
discriminations within the _revenue principle_ as will afford incidental
protection to our home interests. Within the revenue limit there is a
discretion to discriminate; beyond that limit the rightful exercise
of the power is not conceded. The incidental protection afforded to
our home interests by discriminations within the revenue range it is
believed will be ample. In making discriminations all our home interests
should as far as practicable be equally protected. The largest portion
of our people are agriculturists. Others are employed in manufactures,
commerce, navigation, and the mechanic arts. They are all engaged
in their respective pursuits, and their joint labors constitute the
national or home industry. To tax one branch of this home industry for
the benefit of another would be unjust. No one of these interests can
rightfully claim an advantage over the others, or to be enriched by
impoverishing the others. All are equally entitled to the fostering care
and protection of the Government. In exercising a sound discretion in
levying discriminating duties within the limit prescribed, care should
be taken that it be done in a manner not to benefit the wealthy few at
the expense of the toiling millions by taxing _lowest_ the luxuries of
life, or articles of superior quality and high price, which can only be
consumed by the wealthy, and _highest_ the necessaries of life, or
articles of coarse quality and low price, which the poor and great mass
of our people must consume. The burdens of government should as far as
practicable be distributed justly and equally among all classes of our
population. These general views, long entertained on this subject,
I have deemed it proper to reiterate. It is a subject upon which
conflicting interests of sections and occupations are supposed to exist,
and a spirit of mutual concession and compromise in adjusting its
details should be cherished by every part of our widespread country as
the only means of preserving harmony and a cheerful acquiescence of all
in the operation of our revenue laws. Our patriotic citizens in every
part of the Union will readily submit to the payment of such taxes as
shall be needed for the support of their Government, whether in peace or
in war, if they are so levied as to distribute the burdens as equal