The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 8
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The Southwestern Historical Quarterly
1842.100 It was reported favorably by this committee, Decem-
ber 17.11o It was passed to engrossment on the 27th, and failed
of final passage on January 3, 1843, by a tie vote.111 The vote
on this measure indicated the closest battle we have yet seen on
the tariff. The vote on reference to the committee on finance
was 16 to 11; on engrossment the vote was 19 to 13; and the
vote on final passage was 18 to 18. In each case it was a solid
East favoring the bill with a coalition of high tariff and mod-
erate tariff men uniting to cause its defeat.
The report of the committee, besides the conventional argu-
ment that the tariff was a great burden on the West and hardly
felt by the East, advanced the argument that the tariff hindered
immigration. The committee said that those who were intend-
ing to come to Texas, when they got to Arkansas and found that
the Texas tariff was so high decided to remain there, and they
believed that without a, repeal of the tariff the population of Texas
would be no larger five years from that time than it was then.
They said that the tariff had driven merchants and capital from
the country, there being only one store in all the counties lying
upon the Sabine and the: dry line from it to the Red River, a dis-
tance of three or four hundred miles. As a remedy the commit-
tee suggested a direct tax, though they had not worked out the
.details. A tentative suggestion was offered that a poll tax of
$4 a man would bring in all the revenue that the government
needed, the number of men being estimated at 20,000 and the
necessary revenue at $80,000. They expected the repeal of the
tariff duties to result in greater importation into Texas, and ulti-
mately the smuggling of goods from Texas into the United States
rather than the reverse.'12
After the failure of the repeal bill, the moderates decided to
push their measure for reduction. On January 3, 1843, the
same day that the repeal bill was defeated, A. M. Lewis of Colo-
rado County moved that the tariff be amended so that the rate
on all articles would be 10 per cent ad valorem.*13 This was
"'Seventh Congress, House Journal, 46.
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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/m1/14/: accessed March 23, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.