We repeat, then, that a tariff sufficient for revenue, or a direct tax,
must soon be resorted to; and, indeed, we believe this alternative is now
denied by no one. But which system shall be adopted? Some of our
opponents, in theory, admit the propriety of a tariff sufficient for a
revenue, but even they will not in practice vote for such a tariff; while
others boldly advocate direct taxation. Inasmuch, therefore, as some of
them boldly advocate direct taxation, and all the rest--or so nearly all
as to make exceptions needless--refuse to adopt the tariff, we think it
is doing them no injustice to class them all as advocates of direct
taxation. Indeed, we believe they are only delaying an open avowal of
the system till they can assure themselves that the people will tolerate
it. Let us, then, briefly compare the two systems. The tariff is the
cheaper system, because the duties, being collected in large parcels at a
few commercial points, will require comparatively few officers in their
collection; while by the direct-tax system the land must be literally
covered with assessors and collectors, going forth like swarms of
Egyptian locusts, devouring every blade of grass and other green thing.
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