Volume 1 — CHAPTER LXXXII. (continued 2)

"Mr. B. said this was a strange principle to bring into a bill to reduce duties. It was an increase, in a new form—an indefinable form—and would be tax upon tax, as the whole cost of getting the goods ready for a market valuation here, would have to be included: original cost, freight, insurance, commissions, duties here. It was new protection, in a new form, and in an extraordinary form, and such as never could be carried before. It had often been attempted, as as a part of the American system, but never received countenance before.

"Mr. Calhoun rose and said:

"As the question is now about to be put on the amendment offered by the senator from Kentucky, it became necessary for him to determine whether he should vote for or against it. He must be permitted again to express his regret that the senator had thought proper to move it. His objection still remained strong against it; but, as it seemed to be admitted, on all hands, that the fate of the bill depended on the fate of the amendment, feeling, as he did, a solicitude to see the question terminated, he had made up his mind, not, however, without much hesitation, not to interpose his vote against the adoption of the amendment; but, in voting for it, he wished to be distinctly understood, he did it upon two conditions: first, that no valuation would be adopted that should come in conflict with the provision in the constitution which declares that duties, excises, and imposts shall be uniform; and, in the next place, that none would be adopted which would make the duties themselves a part of the element of a home valuation. He felt himself justified in concluding that none such would be adopted; as it had been declared by the supporters of the amendment, that no such regulation was contemplated; and, in fact, he could not imagine that any such could be contemplated, whatever interpretation might be attempted hereafter to be given to the expression of the home market. The first could scarcely be contemplated, as it would be in violation of the constitution itself; nor the latter, as it would, by necessary consequence, restore the very duties, which it was the object of this bill to reduce, and would involve the glaring absurdity of imposing duties on duties, taxes on taxes. He wished the reporters for the public press to notice particularly what he said, as he intended his declaration to be part of the proceedings.

"Believing, then, for the reasons which he had stated, that it was not contemplated that any regulation of the home valuation should come in conflict with the provisions of the constitution which he had cited, nor involve the absurdity of laying taxes upon taxes, he had made up his mind to vote in favor of the amendment.

"Mr. Smith said, any declaration of the views and motives, under which any individual senator might now vote, could have no influence, in 1842; they would be forgotten long before that time had arrived. The law must rest upon the interpretation of its words alone.

"Mr. Calhoun said he could not help that; he should endeavor to do his duty.

"Mr. Clayton said there was certainly no ambiguity whatever in the phraseology of the amendment. In advocating it, he had desired to deceive no man; he sincerely hoped no one would suffer himself to be deceived by it.

"Mr. Wilkins said, if it had been his intention to have voted against the amendment, he should have remained silent; but, after the explicit declaration of the honorable gentleman from South Carolina [Mr. Calhoun] of the reason of his vote, and believing, himself, that the amendment would have a different construction from that given it by the gentleman, he [Mr. W.] would as expressly state, that he would vote on the question, with the impression that it would not hereafter be expounded by the declaration of any senator on this floor, but by the plain meaning of the words in the text.

"The amendment of Mr. Clay, fixing the principle of home valuation as a part of the bill, was then adopted, by the following vote:

"Yeas.—Messrs. Bell, Black, Bibb, Calhoun, Chambers, Clay, Clayton, Ewing, Foot, Frelinghuysen, Hill, Holmes, Johnson, King, Knight, Miller, Moore, Naudain, Poindexter, Prentiss, Rives, Robbins, Sprague, Tomlinson, Tyler, Wilkins.—26.

"Nays.—Messrs. Benton, Buckner, Dallas, Dickerson, Dudley, Forsyth, Grundy, Kane, Robinson, Seymour, Silsbee, Smith, Waggaman, Webster, White, Wright.—16."

And thus a new principle of protection, never before engrafted on the American system, and to get at which the constitution had to be violated in the article of the uniformity of duties, was established! and established by the aid of those who declared all protection to be unconstitutional, and just cause for the secession of a State from the Union! and were then acting on that assumption.