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As a young parent with two kids heading into SEAL training, Davis had to learn parenting without the option of failure. Jocko Willink is one of the most motivational dudes that walk this earth. He is committed to working hard, Jui Jitsu, and inspiring others to commit to better themselves every day. With his well-known book Extreme Ownership putting him on the map, The Dichotomy of Leadership hits home as a second book on the Jocko list for anyone. This book applies real-world situations in combat to business challenges and leadership struggles.

By far one of the greatest books on leadership in the last year! Other editions. Enlarge cover. Error rating book. Refresh and try again. Open Preview See a Problem? Details if other :. Thanks for telling us about the problem. Return to Book Page. The Dark Realm had been put to the sword, and its inhabitants removed and turned into positive energy by Mother Nature.

In the other realm, Atkinson and Dewhirst were once again in total control of the Realm of Death, with John Smith proving to be a great choice as Reaper. Also, a feud between the gods of the other realm and the Goddess of Nature which had raged for countle The Dark Realm had been put to the sword, and its inhabitants removed and turned into positive energy by Mother Nature. Also, a feud between the gods of the other realm and the Goddess of Nature which had raged for countless millennia was over, and made for a more stable future for the planet.

Paul Johnson now had three golden scars on his chest, and a wedding to plan with his beloved Dixie. John Smith and Tom Harper are now firmly a couple who have burst onto the gay scene and are most definitely out of their respective closets. Also, she and Linda Harper are moving in together, and their whirlwind romance is bringing talk of wedding bells. Get A Copy. Paperback , pages. More Details The Reaper 4. Other Editions 1. Friend Reviews.

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Ok all that said what about this particular part of the series? Uncle Sam replies in the following terms:. These two sums taken together give all the expenditures which are of a recurrent description and which may be called normal, to which pensions are to be added:. Upon this analysis of the true expenditures of the fiscal years ending June 30, , future expenditures may be predicated. Having credited the government with these expenditures, we may now take up the debit side of the account.

Taxation and work are two names for the same thing. The subjects of taxation and the revenue from each class are concisely given in the Annual Report of the Bureau of Statistics of the Treasury Department upon imports entered for consumption. The startling fact which appears upon the first analysis of the sources of the national revenue is that what are known as the miscellaneous permanent receipts of the government which are derived from other sources than the ordinary internal and customs taxes, averaging twenty-five million dollars a year, when combined with the revenue from domestic and imported liquors and tobacco, sufficed to cover, within a small fraction, all the expenditures of the government of every name and nature except the disbursements for pensions in the fiscal year ending June 30, , and will more than suffice for the same purposes in the present fiscal year which will terminate June 30, In other words the revenue now derived from miscellaneous permanent receipts is now in excess of the interest on the public debt and the revenue from liquors and tobacco is now in excess of the disbursements for the civil service,—the judiciary, the army, the navy, public buildings, fortifications, the construction of naval vessels, rivers, harbors, the support of Indians and even the probably unconstitutional and wholly unlawful misappropriation of the revenue to bounties to sugar planters and maple-tree tappers.

In dealing with the figures of this account we may first put down what are called the miscellaneous permanent Edition: current; Page: [ 18 ] receipts. The revenue attributable to liquors and tobacco in the same fiscal year was as follows:. By reference to the previous statement of expenditures in Chapter III.

The miscellaneous permanent receipts have not varied greatly for many years. The average revenue from liquor and tobacco—. This sum will more than cover bounties on sugar, if the Supreme Court permits such bounties to be paid. The revenue from customs after deducting that derived from liquors and tobacco may therefore be dealt with as the source from which pensions are to be paid. On the other hand, the customs revenue may be computed for the fiscal year ending June 30, , upon the supposition that the increased revenue now accruing from the advance in rates on tin-plates, wool and machinery, of which the imports are increasing, will more than offset the reduction of revenue due to the advance in rates upon other goods.

This excess may be applied to additions to the free lists, as we are far in advance of the requirements of the sinking fund for reduction of debt. In dealing with the government account, the simplest way is to pay no regard to what are called the requirements of the sinking-fund act.

It provides for nothing but a sort of hocus-pocus or juggle in bookkeeping, or in the method of keeping the national accounts. As a matter of fact the framers of the act never dreamed of the rapid payment of our debt; the liquidation is already far in advance of what they wished to secure. In dealing with this excess, consideration may be given to the classification of dutiable imports with reference to their use, and for this purpose we may reverse the customary order, placing the articles which may be rightly subject to revenue duties at the head.

The following table gives the revenue from customs in the fiscal year ending June 30, , omitting sugar, sisal, and other vegetable fibres, now on the free list; also omitting liquors and tobacco:. I am aware that this estimate of surplus differs in slight measure from the computations submitted by the Secretary of the Treasury.

It may be remarked, however, that the conservative estimates of prospective revenue submitted by the executive officers of the Treasury for very many years have almost invariably been exceeded and that it is now apparent that even the estimates which I have taken in the present computations are already certain to be exceeded, even in the present fiscal year. If in the interval, assurance shall be given that credit will no longer be shaken by a prospective debasement of the standard of value through the free coinage of silver dollars of full legal tender which are now worth after being melted less than seventy cents, this surplus income or revenue may be much larger.

It may be remarked that the revenues already received the present fiscal year fully warrant the expectation of a normal increase on liquors and tobacco, while the customs revenue may be largely in excess of the estimates upon which the above computations are made. It is almost certain, therefore, that the excess of revenue from liquors, tobacco, and permanent receipts in the fiscal years ending June 30, and , will suffice to cover any increase in pensions above the estimate for the present year. In a recent hearing, the Commissioner of Pensions testified that pensions would reach the highest point under existing laws in the fiscal year ending June 30, , and after that would diminish rapidly.

At the same time wages would rise with the greater activity in manufactures, agriculture, and commerce. Under these conditions, substantially all the partly manufactured articles which enter into the processes of domestic industry could very soon be added to the free list. Then alternative would be, after having put all articles of food and all crude materials into the free list, and having reduced the duty on manufactured goods in proportion to the reduction on materials, then to adjust the duties by a reduction by percentage, year by year, until we reached an equilibrium of expenditure with the income derived from liquors, tobacco, and dutiable imports of the nature of luxuries or of purely voluntary use.

Another method of tariff reform might be considered. One-half of the specified articles on which duties are now imposed, yield so insignificant a revenue, that if put into the free list the amount of tax abated would not exceed fifteen per cent. This change would greatly promote commerce, and might diminish the cost of collecting customs even more than one-half. The way to tariff reform is very plain—the will is not wanting—what is now needed is concentration upon a definite and consistent plan of tariff reduction.

The preparation of such a measure is a very simple matter, provided those who undertake to frame it proceed upon the rule that all taxes that the people pay the government should receive. There have been three attempts to reform the war tariff of this country. The present system is intellectually dead; it lives only by a vis inertia and through an undefined fear of change.

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The Tariff Commission appointed by a Republican administration made one futile attempt. The Democratic Congress, which reported the Mills Bill, made the second effort. The last Congress brought forth a measure known as the McKinley Bill, which is the scorn and contempt in its dutiable list, even of a majority, or at least of a large minority, of those who voted for it.

The movement of the people is slow but sure. Every great reform in this country has passed through the same sequence of blind and misdirected effort, until at last when the time has arrived the true leaders have taken their places, and the reform has been accomplished. The will of this people now is that taxation shall be reduced; that revenue measures shall be so framed that the government shall receive all the taxes that the people pay; that the civil service shall be maintained on the basis of honest and faithful service, without regard to party politics.

The Supreme Court of the nation has defined the principle of taxation by which Congress must in the end be governed. In Loan Association vs. Topeka, Justice Miller established the limits of taxation in terms that admit of no evasion 20th Wallace, This Edition: current; Page: [ 25 ] power can as readily be employed against one class of individuals and in favor of another, so as to ruin one class and give unlimited wealth and prosperity to the other, if there is no implied limitation of the uses for which the powers may be exercised.

To lay with one hand the power of government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation. This is not legislation. It is a decree under legislative forms. The huge abundance with which this country is endowed, coupled with the continental system of absolute Free Trade among the several States, over a wider area and among a greater number of people than ever enjoyed such rights before, has saved us from any disaster like that in which the protective system culminated in Great Britain in Yet signs are not wanted of a very false distribution of products—notwithstanding the rapid accumulation of wealth and the undoubted progress which has ensued in spite of the obstructions to commerce—great centres of poverty are found in our midst and great classes, especially in agriculture, are suffering from causes which they cannot define, and which in some instances they propose to remedy by measures which would be worse than the disease.

The one merit of the McKinley Bill was its free-trade part. The placing of sugar, fibres, and some other small articles upon the free list has already given an impetus to exports, which is but an example of what may follow in yet greater measure when a tariff for revenue is enacted which shall be so framed that all the taxes that the people pay the government will receive. In dealing with the proposed remission of taxes on crude and partly-manufactured materials, consideration must be given to the relative burden of one class of taxes as compared to another.

In twelve years, to inclusive, the duties upon the imports of articles of luxury or of voluntary use, entered at a valuation at the port of shipment disregarding fractions in this and the subsequent statements ,. So far, the duties upon these classes may be justified under the necessity for a revenue from customs, provided they are rightly adjusted.

It is to be observed that a very considerable part of the revenue which is derived from the import of textile fabrics is yielded by articles which are not of prime necessity. It is secured from kinds of goods that depend mainly upon fashion and fancy rather than upon utility for their Edition: current; Page: [ 27 ] sale; these taxes may, therefore, do no injury to consumers even if for a time or even permanently continued at high rates of duty for revenue only.

In the same period of twelve years, to inclusive, the dutiable imports of crude materials, which are necessary in the process of domestic industry, valued at port of shipment,. This reduction of debt is a benefit, and may be set down as so much gain to the people. The evils of these taxes are, however, manifold while the actual cost of their collection can hardly be measured. These evils consist in the following relative disabilities or additional charges upon consumers of sums of money which the people pay but which the government does not receive.

Third —In diminishing the purchasing power of other nations in respect to the excess of our farm products, thus reducing the demand upon us and depressing the price of our excess which is necessarily sold for export upon which the price of our whole crop depends. Fourth —In rendering it necessary to grant compensatory duties on the import of manufactures ready for consumption, in order to overcome in part the evil done to domestic manufacturers by the enhanced cost of their materials in consequence of this bad system of duties on crude materials.

Fifth —In the grave injury done to the workmen occupied in the special production of ores, pig-iron, wool, and other crude materials by the uncertainty of their occupation, by the import of foreign laborers for special service and in many other ways. Any advantages given by such duties being as a rule wholly secured by owners rather than by workmen. It is of course impossible to measure the exact burden of the taxes which the people pay but which the government does not receive.

The imposition of these taxes upon imports in Class B, crude materials, and in Class C, partly manufactured materials, vastly increases the burden of taxation while yielding a revenue which is insignificant in amount. Since there has been a very great reduction in the cost of producing iron and steel in this and all other countries, accompanied by a very great reduction in prices.

By a very careful computation made by myself and by Mr. David A. The workmen in mines and laborers in furnaces have received no benefit from this interference; their actual earnings as a body are barely sufficient to support the life even of the imported laborers who constitute the majority of their number. There are a few exceptionally high-priced men in nearly every establishment.

The disparity in the price of the higher forms of iron and of steel as compared to the lower prices in Great Britain has been much greater than on pig-iron. The effect of duties upon ores, coal, and crude iron has been to keep the average price of pig-iron several dollars per ton above the price in other countries, varying year by year with the urgency of the demand. This excess of price has been in some years more than the duty in such years—being accompanied by imports in such years. In some years the excess of price has been less than the duty—then without imports except of some special qualities—the general result has been low wages to the miners and furnace workmen as a body, and large profits to a very limited number of iron masters.

Wool is produced by very many flock owners and in many places throughout the world; there is no such limit of numbers as that which affects iron mining, and no limit to a few places. Hence, when the imports of the wool of South America and Australia were obstructed by the duty imposed in the original wool and woollen tariff of , the precise effect followed which was foretold by the opponents of that measure. The prices of wool in the two great markets of London and Antwerp were reduced in the lack of our demand—the manufactures of Europe were promoted at the expense of our own—the cost of foreign worsted and woollen goods was thereby reduced while our manufacturers being deprived of a proper mixing of wool, were limited to the fabrics to which American fleeces are adapted, which are also limited in variety.

The price of American wool was lowered and yet the manufacturer was not protected. Imports of wool, and of fabrics at the artificially lowered prices, but at very high rates of duty, increased. These conditions, varying in different seasons, have continued to the present day. Thus the farmer has paid the cost of bad legislation by being forced to take a lower price for his wool and also to pay a higher price for his clothes. How much this double disadvantage costs in money cannot be even approximately computed, but it must come to a large sum annually.

The disadvantages under which we exist from the misdirection of our taxes are mainly confined to the two classes of duties treated in this chapter, i. When these are removed, the manufactures of this country will Edition: current; Page: [ 31 ] for the first time in the present generation be enabled to measure their own power. If any one contests this estimate, I shall be glad to know on what grounds. Revenue duties on the other classes of manufactured goods, and upon articles of voluntary use as well as luxuries, will yield increasing revenues with the greater abundance, lower prices, and consequent increase in consumption.

A Very common but utterly erroneous idea prevails in this country that Great Britain only gave up the system technically called Protection when by means of this system she had attained conditions of great prosperity and a substantially commanding position in manufactures and commerce. The very reverse is true; the protective system was given up by Great Britain under the pressure of pauperism and bankruptcy, in which it culminated in the years immediately preceding , when Sir Robert Peel presented and carried his first great measure for the reform of the British tariff.

The origin of customs in England was in the time of Edward I. In , William Pitt carried through an act for consolidation without reducing the number of articles taxed; this measure left twelve hundred articles subject to duty, and in order to bring the act into force three thousand resolutions were required in the House of Commons. In , however, the laws relating to customs filled six large folio volumes, unprovided with an index. At length taxes became so numerous that nothing was left untaxed; even premiums offered for the suggestion of fresh subjects of taxation failed to stimulate invention.

Another consolidation was begun which required twenty-five years for its completion. Then a third was undertaken under the direction of Mr. James Deacon Hume, and finally a fourth, which was enacted in All, however, worked changes in form rather than in substance, except that in , under the lead of Huskisson, several of the crude materials necessary to British industry had been put into the free list, of which the most important was wool.

This change had worked great benefit to both wool grower and manufacturer; the price of domestic wool advanced, while the manufacturer was enabled to reduce the cost of goods through the opportunity given him by freedom from taxation on imported wool to buy, sort, and mix his wool in the most effective manner. The first decisive step in tariff reform was brought about in by the appointment of a Parliamentary Committee at the instance of Mr.

Joseph Hume. The condition of the country was then desperate. The masses of the population were unable to secure food, and had consequently nothing to spend upon British manufactures. This table at once disclosed two facts, first, that a large part of the burden of taxation rested either upon necessary articles of food or else upon articles which were necessary component materials in British industry.

Second, that the greatest number of specific articles taxed yielded a very small part of the revenue—more than half yielding such insignificant sums as not to pay the cost of collection. It was the logic of this table that led Sir Robert Peel to change his convictions in regard to the tariff policy and upon it his measures of reform were framed.

In the writer ventured to call the attention of Hon. Hugh McCulloch, then Secretary of the Treasury, to the bad form of our tariff acts, coupled with a corresponding bad form in the customary annual statements of imports and of the revenue derived therefrom. Subsequently, under instructions from Secretary Manning, the annual accounts from inclusive were classified under the same forms, so that upon a single page of the annual report of imports entered for consumption which is issued by the Bureau of Statistics of the Treasury Department, one may compute at a glance the relative burden of taxation upon all classes of imports.

Some of the conclusions which are developed by the logic of these tables have already been given in this treatise. At the very time when the protective system culminated in the desperate conditions of Great Britain in , it will be observed that it was at the end of a period of profound peace which had lasted over twenty-five years, in which the personal wealth of the upper classes in Great Britain had become immense.

You will bear in mind that there are indications among all the upper classes of society of increased comfort and enjoyment; of increased prosperity and wealth: and that concurrently with these indications there exists a mighty evil which has been growing up for the last seven years and which you are now called upon to meet. The remedy was sought in a re-distribution of the burden of taxation. The tariff then covered 1, separate subjects of taxation, of which seventeen yielded ninety-four per cent. In the first measure Sir Robert Peel wholly abated or reduced the duty upon a consistent plan on articles, and also caused an income tax of seven pence in the pound to be put upon classified incomes, which is a fraction less than three per cent.

Like causes produce like effects. Under the pretext of protection to the miners of this country, and especially Pennsylvania, a duty has long been maintained upon the import of foreign iron ores; it is now seventy-five cents a ton, which is precisely equal to the labor cost of producing a ton of iron ore in Pennsylvania,—according to the sworn statements of the iron masters of Pennsylvania, by whom its iron mines are worked.

There are iron masters in the state of Pennsylvania, whose single incomes in a single year have exceeded the whole sum earned by the protected iron miners. Where is the leader who will do what Sir Robert Peel did for England? Who is the legislator who will give up the errors of a life-time in the face of the logic of such facts and lead his political supporters to a conclusion which will give him a right to use the same words which Sir Robert Peel uttered, when he left office in , after having carried the repeal of the Corn Laws? In the Irish famine forced the abatement of all taxes upon food by orders in council, subsequently followed by the repeal of the Corn Laws.

In Sir Robert Peel left office, but the immense benefits to every branch of British industry rendered it a comparatively easy matter to bring the tariff substantially to its present condition in , coupled with a repeal of the Navigation Laws under the lead of Mr. Since that date the people of the United States have been forbidden by their own acts to compete with Great Britain in the construction and use of ocean steamships, while the commercial flag of Great Britain dominates every sea under the beneficent influence of freedom from all restrictions, and by virtue of the protection which is given by exemption from taxation on all the materials used in the construction and in the subsistence of the vessels.

In the speech of in which Sir Robert Peel surrendered the conviction of a life-time of active political influence when introducing a reform of the whole fiscal system of Great Britain, he laid down the principle of which he had framed that measure in this memorable declaration:. I think the proper object is first to lay the foundation of good laws, to provide the way for gradual improvement which may thus be introduced without giving a shock to existing interests. If you do give a shock to those interests, you create prejudice against the principles themselves and only aggravate the distress.

This is the principle on which we attempted to proceed in the preparation of the tariff. This principle was justified by events—the most earnest opponents at the beginning became the most urgent supporters of the reform before its completion, giving Mr. It would be difficult to state the rule upon which tariff reform should be conducted in this country in any plainer or simpler terms.

Thought Leaders: The British Are Coming

A few words may now be rightly given to some of the subjects of our national expenditure and some directions in which our appropriations should be increased. No other country denies to its principal executive officers a salary which should be adequate to sustain their position with dignity. No man in this country who might not well be ashamed of the miserable compensation of the judicial officers of the national courts, although the salaries of some of the judges of the lower courts were slightly raised by the last Congress.

No one who gives any attention to the matter but would try to devise some method for relieving members of Congress from being the errand boys of their districts, by giving them at the public cost the assistance of such secretaries and stenographers as they might require. No business man but would advocate such payment to senators as would relieve those who have not a fortune from the necessity of practising law in the minor courts during the recesses of Congress, or from being in part supported by their business or law partners while in the public service.

A small part of the money annually spent on remote improvements which have little true claim, would suffice to meet these requirements. The money proposed to be given to a few hundred sugar-planters as a bounty would cover a suitable increase to the niggardly standard of the present compensation of our judges and other public officers many times over. I think the public has no conception of the meanness of the compensation of its principal officers and other public servants.

There is not a lawyer capable of filling their place on the bench, and there is not an official connected with any considerable railroad, bank, insurance company, or other similar corporation, who would not be called upon to make a very large pecuniary sacrifice if named for any one of these places. It would not be difficult to name less than ten men, in business life, each of whom is in charge of affairs of vastly less importance, measured by the mere work to be done than our government officers, whose united salaries would exceed the payment of the thirty principal officers of the United States, omitting the Edition: current; Page: [ 41 ] President.

I think I could name six men whose salaries exceed the thirty designated officials. It is difficult to express the sense of the utter unfitness and unsuitability of these payments. The salaries of the subordinates in the many departments of this government are in their wretched proportion corresponding to these payments made to the principal officers. To one who knows anything—to any one who has even a very slight knowledge of the enormous volume of careful accounting and of thorough work which of necessity must be done in the conduct of the service of this nation, the only wonder is that without any true order of merit in the Civil Service, without any assurance of a tenure of office during efficient and honest service, and without any suitable provision for old age, men can be found who will bury themselves in these departments and do the work of which every merchant can have some conception when reading the condensed statement or account current of the United States with the Tax Payers which has been given in this treatise.

It would be well if every one who holds any responsible position in business life would Edition: current; Page: [ 42 ] give attention to this matter and picture for himself the amount of work which must have been done in order to enable the writer to condense a complete analysis of the affairs of a nation so as to give it in a single column of a newspaper or on two pages of a magazine. See Forum, Sept. The reform in the Civil Service will not be fully accomplished until this wrong is righted by making an appropriation for the increased compensation of the judicial and executive officers of this government.

A very small part of the annual increase in the revenue derived from liquors and tobacco only would suffice for the purpose. Having thus dealt with the present burden of taxation in this country, we may rightly consider some of the elements of comparative taxation which will indicate the transcendent position that we may assume when our own taxes are rightly adjusted. We should never lose sight of the fact that our continental system of Free Trade among the several States of the Union saves us from the necessity of any army except for service as a border police.

If our army were equal in magnitude to the average of the armies of the European States at the present time, the number of men in the prime of life who would be taken from productive work would be somewhere between six hundred and eight hundred thousand. Each one of these worse than idle men would consume the product of about one other person, while the time taken for camp duty and drill by men in the reserves would again deplete the product. Therefore our relative burden, measured in terms of work, is not over one-third that of European countries.

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  • The mere measure in money of the war tax of about one thousand million dollars which is now impoverishing Europe is but a slight indication of the true burden of the passive war which is miscalled peace. The actual European war tax, when computed in terms of work, is the correlative of thrice the whole work which we now devote to the entire support of our government, including pensions.

    There are twenty-three million people occupied for gain in this country at the present time—men, women, and young persons, of whom perhaps eighteen million are men, many of them beyond arms-bearing age. The proportion of men in this country of arms-bearing age at the present time does not exceed fourteen million, of whom only about thirty thousand are taken away from productive work for occupation in the army or in the navy.

    Let it be assumed that our armed forces were increased to seven hundred thousand in active service in preparation for war and seven hundred thousand more supporting this force; that would come to ten per cent. Even this country could hardly bear such a strain. What must be the necessary effect of such a burden upon countries like Germany, Austria, and Italy, where the capacity or the productive energy of soil and labor combined under present conditions, is not one-half that of Edition: current; Page: [ 44 ] this country, with corresponding wages at one-third to two-thirds our rates?

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    No wonder that the people in many parts of Germany are almost unfit to work, and are incapable of the maximum of production; no wonder that a loathsome disease called the pellagra, which is due to insufficient food, has devastated some parts of Italy,—the price that poor Italy pays for freedom from despotism! No wonder that Russia is famine-stricken.

    But light is breaking: witness the recent treaty of reciprocity in trade between Austria and Italy—hereditary enemies,—Germany, Switzerland, Belgium, and other countries, through which treaty for mutual service perhaps a considerable portion of their forces may be disarmed. One who can read what is written between the lines of these figures which relate to armies may comprehend the advantage which this country might have over other countries, if we do not pervert our system of taxation so as to diminish our great advantage in productive power.

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    What one can readily see in the figures and the facts may, however, disclose what one does not see so plainly. The system formerly called Protection varies very much from the policy which is now advocated under that name, which should rather be called McKinleyism. In dealing with this subject certain propositions may serve as a true guide. In selecting the subjects upon which duties are to be placed in framing a tariff bill, such discrimination should be used as will most fully protect American labor from injury.

    In the preparation of measures for collecting duties upon imports, such discrimination should be used as will most fully promote domestic manufactures, mining, and mechanic arts. In framing measures for collecting duties on imports, such discrimination should be used as will most readily and fully develop a home market for domestic products to the utmost either for export or for home consumption.

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    It is not expedient or even lawful to impose duties upon imports without such discrimination in the choice of the subjects of taxation as may conduce most fully to the public interest. In devising a just method of framing a tariff, if any separation can be made in respect to the relations of capital and of labor, the interest of the workmen should be first considered. The public revenues derived from taxation either by way of an excise on domestic liquors and tobacco or by way of duties on imports should be strictly limited to the necessary expenses of the government when economically administered.