The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 4
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The Southwestern Historical Quarterly
exchange for his goods: whereas otherwise he would pay cash
into the Treasury for his direct taxes, where nothing would be
receivable but money.100
Although he does not make good his argument that a direct
tax would be more burdensome to the farmer than import duties,
he does make clear his opposition to the direct tax.
As I have said, there was little opposition to the bill as it was
finally passed. It was passed to engrossment in the Senate on
December 23, and only two senators voted against it, Greer of
San Augustine County and Moore of Harris, Liberty, and Galves-
ton Counties, and on its final passage, Jannary 25, 1842, only
three opposed it, and one of these because the duty on lumber
was fixed at 15 per cent ad valorem instead of 30 per cent.l0
The same correspondent of the Houston Morning Star said that
the new tariff, heavy as it was, met with little opposition. He
was most interested in the provision for enforcing the tariff in
the eastern counties, that is, the appointment of an indefinite
number of deputy collectors at all creeks, cross-roa.ds, and other
places suitable for smuggling. He thought that that provision
might not be operative, as so many of the people in that section
were opposed to the tariff that they would connive at the viola-
tion of the law; and that if it did prove inoperative, the trade
of the middle and western sections would be diverted to points
on the Sabine where smuggled goods could be secured at a much
lower cost than in Houston or Galveston.102
The act as passed, and signed by President Houston, January
27, 1842, returned to the policy of levying specific instead of ad
valorem duties as they had been levied in the acts of February
5, 1.840, and February 5, 1841, and though duties were lighter
on necessaries, it was the policy to let nothing escape. The free
list consisted of stock, bibles, testaments, and primary school
books. Even p-owder, lead, and firearms were subject to an ad
valorem duty of 15 per cent, while in earlier acts they had been
free. The duties on some of the household necessities were, salt,
'00Telegraph and Texas Register, December 29, 1841.
lcSixth Congress, Senate Journal, 87; Telegraph and Texas Register,
February 2. 1842.
12Telegraph and Texas Register, February 2, 1842.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918, periodical, 1918; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101073/m1/10/: accessed January 23, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.