Care should be taken that all the great interests
of the country, including manufactures, agriculture, commerce,
navigation, and the mechanic arts, should, as far as may be practicable,
derive equal advantages from the incidental protection which a just
system of revenue duties may afford. Taxation, direct or indirect, is a
burden, and it should be so imposed as to operate as equally as may be
on all classes in the proportion of their ability to bear it. To make
the taxing power an actual benefit to one class necessarily increases
the burden of the others beyond their proportion, and would be
manifestly unjust. The terms "protection to domestic industry" are of
popular import, but they should apply under a just system to all the
various branches of industry in our country. The farmer or planter who
toils yearly in his fields is engaged in "domestic industry," and is as
much entitled to have his labor "protected" as the manufacturer, the man
of commerce, the navigator, or the mechanic, who are engaged also in
"domestic industry" in their different pursuits.
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