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Fiske, John, 1842-1901

"Volume 4, part 3: James Knox Polk"


With such gratifying evidences of prosperity and of the successful
operation of the revenue act of 1846, every consideration of public
policy recommends that it shall remain unchanged. It is hoped that the
system of impost duties which it established may be regarded as the
permanent policy of the country, and that the great interests affected
by it may not again be subject to be injuriously disturbed, as they have
heretofore been, by frequent and sometimes sudden changes.
For the purpose of increasing the revenue, and without changing or
modifying the rates imposed by the act of 1846 on the dutiable articles
embraced by its provisions, I again recommend to your favorable
consideration the expediency of levying a revenue duty on tea and
coffee. The policy which exempted these articles from duty during peace,
and when the revenue to be derived from them was not needed, ceases to
exist when the country is engaged in war and requires the use of all
of its available resources. It is a tax which would be so generally
diffused among the people that it would be felt oppressively by none and
be complained of by none.


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