It
does not follow that Congress should levy the highest duty on all
articles of import which they will bear within the revenue standard, for
such rates would probably produce a much larger amount than the
economical administration of the Government would require. Nor does it
follow that the duties on all articles should be at the same or a
horizontal rate. Some articles will bear a much higher revenue duty than
others. Below the maximum of the revenue standard Congress may and ought
to discriminate in the rates imposed, taking care so to adjust them on
different articles as to produce in the aggregate the amount which, when
added to the proceeds of the sales of public lands, may be needed to pay
the economical expenses of the Government.
In levying a tariff of duties Congress exercise the taxing power, and
for purposes of revenue may select the objects of taxation. They may
exempt certain articles altogether and permit their importation free of
duty. On others they may impose low duties. In these classes should be
embraced such articles of necessity as are in general use, and
especially such as are consumed by the laborer and poor as well as by
the wealthy citizen.
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