THE FARMER AND THE TARIFF. 2$).") 



every conceivable shade of opinion. The intent of this chap- 

 ter is to make the clearest possible statement of the reasons 

 urged by each party to this controversy in support of its views. 

 Extremists are more likely to be logical than compromisers, 

 and it is believed that by a clear statement of the arguments 

 of the extremists upon both sides, the reader will be best 

 prepared to understand for himself the merits of the innum- 

 erable compromise measures which from time to time are 

 proposed. Neither party in this country has ever been able to 

 pass, or at least to long maintain upon the statute-book, a tariff 

 act logically constructed according to the theory of the most 

 clear-headed of the party.* In fact, the views of such men 

 seldom find expression in party platforms, which are always 

 drawn up by " practical" men, with the view, not of ie- 

 claring economic truth, but of carrying elections. As a 

 rule, therefore, such platforms are capable of two or more 

 meanings, in order that in each section of the country that 

 meaning may be applied by political orators which seems 

 most likely to win votes. The exceptions to this rule are 

 too few to be worth considering, which relieves me from the 

 necessity of any further reference to political declarations 

 upon the subject of the tariff. 



Before taking up the main topic it will be useful to devote 

 a little time to the general subject of taxation, of which a tariff 

 act forms only a part. The American citizen pays taxes for 

 the support of at least three and usually four or more diff'erent 

 governments; in all cases he contributes to the national, state, 

 and some local government, and usually to more than one local 

 subdivision, as county, town, city, school district, road district, 

 irrigation district, or the like. Assuming an equal per capita 

 division of taxes, and five inhabitants to one taxpayer, the 

 taxpayers of San Francisco, for example, contributed, for the 

 fiscal year ending June 30, 1897, per capita, to the United 

 States, $23.75 ; to the State of California, $27.35 ; to the city of 



* The Morrill tariff act of 1861 was possibly an exception to this rule, and 

 in the main it stood for many years. But it was originally passed as a war 

 revenue measure. 



