In my annual message of the 8th December last I submitted for the
consideration of Congress the propriety of imposing, as a war measure,
revenue duties on some of the articles now embraced in the free list.
The principal articles now exempt from duty from which any considerable
revenue could be derived are tea and coffee. A moderate revenue duty on
these articles it is estimated would produce annually an amount
exceeding $2,500,000. Though in a period of peace, when ample means
could be derived from duties on other articles for the support of the
Government, it may have been deemed proper not to resort to a duty on
these articles, yet when the country is engaged in a foreign war and all
our resources are demanded to meet the unavoidable increased expenditure
in maintaining our armies in the field no sound reason is perceived why
we should not avail ourselves of the revenues which may be derived from
this source. The objections which have heretofore existed to the
imposition of these duties were applicable to a state of peace, when
they were not needed.
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