The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 7
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The Tariff History of the Republic of Texas
dition of the revenues at that time, and came to the conclusion
that on account of the necessity for revenue the tariff could not
be repealed at that time. He said that in spite of the utmost
endeavor and ingenuity of statesmen in attempting to raise a
revenue by taxation, not one-third of the expenses of government
has been met from that source. The delinquency of the sheriffs,
the distances between residences rendering it impossible to see
all the people, and the refusal of some counties to pay direct
taxes at all, were given as the reasons for this situation. While
he came to the conclusion that import duties were necessary, he
thought the rates at that time too high. He again declared that
the West bore almost the whole burden of taxation.
It may be well to give some reasons for the opposition of the
East to the tariff. In the first place, the facilities for smuggling,
and the consequent prevalence thereof, emphasized the burden
under which the law-abiding citizens were laboring, and it was
largely the efforts of these to discontinue an evil that was con-
stantly before them. Again, the eastern members of congress and
eastern newspapers gave as a reason for their opposition the fact
that no drawbacks were allowed on goods reshipped from the
United States, and that the eastern section being contiguous to
the United States must of necessity import practically all their
goods from that country. They cited figures showing that the
average duties of the United States were 30 per cent, and the
average for Texas 25 per cent, hence on all goods brought into
the East duties were plaid at the rate of 55 per cent.108 The first
of these reasons was probably the real reason, and the second
the reason assigned. The argument regarding drawbacks was
invalid, because almost the whole of the exports from the United
States were domestic exports, and hence the double duty was not
required. Besides, whatever duty was required of the East was
also required of the West, as the West imported as largely from
the United States.
Early in the Seventh Congress the usual bills were introduced
for repeal and modification of the tariff. The bill for repeal
was referred to the House Committee on Finance, December 10,
10Telegraph and Texas Register, November 30, 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/m1/13/: accessed September 22, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.