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.
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