Double duties on articles where great value was united to small bulk, as in watches of gold and silver, and in precious stones, pearls and jewelry of all kinds, might be an inducement to smuggling. Already we know the temptation was too great to be resisted under the present duties, and if they were augmented to the amount proposed, what evasions might not be feared?

Mr. Bleecker.—Mr. Speaker: I was happy to observe on Saturday that the vote of the majority was not so uniform on this bill as usual. This circumstance very much fortifies the arguments urged against it on this side of the House, and proves that the opposition cannot be referred merely to the spirit of party. Indeed, sir, the objections to the increase of duty contemplated by this bill are so palpable and obvious to my mind, that I still hope it will not finally pass. It will be unequal and unfair in its operation in many respects. It will give a vast advantage to the merchants who now have goods on hand over those whose goods are not yet in the country, and which will be imported after the passage of this bill. The additional duty will by the former be added to the price of the goods, and thus an enormous profit will be given them. But this is comparatively a minor consideration. It is to be regretted, sir, that we have not a fair, just, and equal system of internal taxation, judiciously devised, with a wise reference to the feelings and temper of the people. But, in all our late plans and schemes, we appear to go on without any reference at all to the temper and feelings of the people. A revenue derived altogether from duties on imports must always be unequal in its operation on different parts of the country, and different classes of the community. There will be districts of the country—there will be whole States—in which manufactures will be carried on to a great extent; while other parts of the country, and other States, have few or no manufactures. In this respect there will be a serious inequality between manufacturing and nonmanufacturing States. Again, sir, it is said that the duty will be paid by the consumer. But it is not invariably true that the consumer pays the duty. The whole of it is sometimes paid by the consumer; it is sometimes divided between the importer and consumer, and not unfrequently falls altogether on the importer. This depends on a variety of circumstances—principally the state of the market. When the market is overstocked, a great portion of it must fall on the merchant. There must often be in this country a state of things which renders it difficult or impossible to add the amount of the duty to the price of the commodity. What the state of things, and what the market will be during the war, for which this revenue is to be provided, it is difficult to foresee; for what sort of a war we are to have, no one can tell. It will perhaps be another anomaly furnished by American politics. I believe, however, by the way, that gentlemen, who expect much of "the pride, pomp, and circumstance of glorious war," will be much disappointed.

But, sir, admitting with the gentlemen on the other side, that the additional duty provided by this bill will be paid by the consumers of imported articles, if the consumption is much more in one part of the country than in another, the burdens of the war will be imposed very unequally and unjustly. Now it was proved to demonstration by the intelligent and accurate gentleman from Connecticut, (Mr. Pitkin,) that the consumption of imported articles is much greater in one section of the country than in the other. His statement and arguments on this subject have not been denied. Indeed, the candid and honorable gentleman who advocated this bill on Saturday, (Mr. Bibb,) admitted that it would not operate equally. It will impose the burdens of the war on the Atlantic, the commercial, States. It is true, sir, that many imported articles are consumed in every part of the Union. Tea and coffee, as the gentleman from Pennsylvania (Mr. Smilie) told us, are used in the Western country. But the great consumption of foreign goods is in the Atlantic States; and, more than anywhere else, in the Northeastern section, the most commercial States.

I know, sir, that this topic is regarded by many gentlemen as ungracious and invidious. But legislating as we are for a confederated Republic, it is worse than idle not to regard the character, situation, and interest of the people, in the several sections of the Union; and I ask gentlemen who are so ardent in the war, whose bosoms seem to glow with patriotic fire, is it just and fair to abandon the internal taxes and impose so much of the burden of the war upon the people of the Northern and Eastern States, the majority of whom are known to be opposed to it; whose hearts and souls are not in the business; who are driven, and dragged, and forced into a war, in which they will go with you no further, nor any longer, than a patriotic obedience to the constitution and laws of the country requires; a war which they consider unwise, impolitic, inexpedient, and ruinous; a war which must annihilate their commerce; that commerce to which they owe their rapid progress in population, in the arts of civilized life, in knowledge, in literature, in all that adorns and makes society valuable and interesting? From this people, in such a war, you have little to expect. While we are talking of the protection of commerce and the violation of neutral rights, they see us adopt the most effectual means to destroy all their commerce.

Another objection of no little importance, that has been urged against this bill, is its tendency to promote smuggling. Before the restrictive system, which, however well meant by many, has proved so inefficacious and ruinous, we had in this country a system of commercial morals, of which we had much reason to boast. Such was the purity and fairness of the mercantile character that in no other country in the world was the revenue arising from duties on imports so punctually paid, so easily and cheaply collected, and with the aid of so few officers. But the unfortunate policy adopted in 1806 has destroyed the purity and elevation of commercial morals. Evasions and violations of the laws are no longer disreputable. And what, sir, must be the situation of a country in which a constant evasion and open violation of the laws are not reprobated by public sentiment. The moral and patriotic observer will see with pain and mortification that we are about to add to the temptations to increase the stimulus to evasions and violations of the laws, still more to debase and degrade the commercial character of the country.

There is, sir, another important view of the subject before us at this moment. The increase of the duty, a reliance upon the impost as the means of supporting the war, in connection with the abandonment of the internal taxes, affords an instructive practical lesson on the nature of our Government. It teaches you that it is unfit for the purposes of foreign and offensive war. If gentlemen are now afraid to impose the taxes, they must believe that the people will not bear them. And, indeed, sir, few cases will occur in which the people will submit to support the burdens of an offensive war. Seldom will the Government be able to carry on such a war. But, sir, the conduct of those gentlemen of the majority who are for imposing additional duties and abandoning the taxes, proves another thing. If, when they have just entered upon the war, they hesitate, and are afraid to exact of the people the means necessary to carry it on, they must be conscious that the war is not so popular as they have imagined, for if the people are so hearty in the business as gentlemen have professed to believe, if they think the war a wise, politic, and necessary measure, they cannot be unwilling to be taxed a little for its support.

Mr. Brigham.—Mr. Speaker, the protection and the regulation of commerce has become a prime object of legislation. This bill provides for the doubling of the duties on all imported merchandise.

Sir, the restrictive system has operated very severely on the commercial part of the community—it has been the source of much complaint. The commercial class of our fellow-citizens have been oppressed; they have been impoverished by the policy of their own Government, and they have been soliciting their rulers for relief. They complained of the first embargo; what did they get? why, non-intercourse. They complained of the non-intercourse, and you soon gave them non-importation; when they complained of the non-importation, they had, in addition to the evil complained of, a second embargo. They then complained and prayed for the repeal of both these laws, and you have given them a declaration of war—an open war against the United Kingdom of Great Britain and Ireland, and the dependencies thereof. They complain of this war, and you give them double duties on all imported merchandise.

Sir, commerce, and the regulation of commerce, have become the Alpha and the Omega; it is the cause of war—it is the professed object and end of war; and by this bill, you are making provision for this very class of citizens, who have been thus complaining, oppressed and impoverished, to support the war by paying double duties.

Mr. Speaker, this increase of impost is a tax which, in my opinion, will operate unjustly and unequally. It is imposing a heavier burden on the Eastern and Northern, than on the Southern and Western States.