e of Representatives had entered
upon its first tariff debate, for an immediate revenue was needed if the
wheels of government were to move. Madison was ready with a scheme of
customs duties patterned very largely after the ill-fated project of
1783. On all sides it was agreed that taxes should be external rather
than internal, upon foreign rather than domestic commerce. Madison
advocated duties upon "articles of requisition likely to occasion the
least difficulty," such as spirituous liquors, molasses, wines, tea,
coffee, cocoa, pepper, and sugar. But almost at once the idea was
broached that indirect aid should be given to certain industries. The
clash of opposing sectional interests appears even in this first debate.
In the end Madison's simple revenue measure was set aside. Specific
duties were levied on more than thirty articles, and _ad valorem_ duties
ranging from five to fifteen per cent on all others. Revenue was still
the main object, but protective duties were deliberately grafted upon
the bill. Tonnage dues were fixed in a separate act, while still another
act laid the foundations of our national fiscal administration. In every
State, side by side with local officials, yet independent of state
control, there were to be collectors, surveyors of ports, inspectors,
weighers, gaugers, measurers,--in short, so many living witnesses to the
existence of a self-sufficient central government.

When Congress addressed itself to the work of establishing the executive
departments, questions of constitutional interpretation thrust
themselves into the foreground. Experience under the Confederation
proved the need of at least the three departments of foreign affairs,
war, and treasury. Bills to establish these departments were at once
framed and favorably considered, but exception was taken to the
provisions making the heads of these departments, who were appointed by
the President and Senate, removable by the President alone. It was
finally agreed to assume that the President had the power to remove from
office. The act was therefore made to read, "Whenever said principal
officer shall be removed by the President." In this wise, by legislative
construction, the Constitution was expanded at many points in the early
years of the new Government.

The bill to establish the Treasury Department was drawn in accordance
with the ideas of Hamilton, for it was expected that he would be the
first incumbent of the office. It may hav