Congress may undoubtedly, in the exercise of a sound discretion,
discriminate in arranging the rates of duty on different articles, but
the discriminations should be within the revenue standard and be made
with the view to raise money for the support of Government.
It becomes important to understand distinctly what is meant by a revenue
standard the maximum of which should not be exceeded in the rates of
duty imposed. It is conceded, and experience proves, that duties may be
laid so high as to diminish or prohibit altogether the importation of
any given article, and thereby lessen or destroy the revenue which at
lower rates would be derived from its importation. Such duties exceed
the revenue rates and are not imposed to raise money for the support of
Government. If Congress levy a duty for revenue of 1 per cent on a given
article, it will produce a given amount of money to the Treasury and
will incidentally and necessarily afford protection or advantage to the
amount of 1 per cent to the home manufacturer of a similar or like
article over the importer.
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