peace, for the fiscal years, ending on the 30th of June, 1849 and 1850.*

In order to diminish the amount of loans necessary to prosecute the war, Mr. Polk, in his message to Congress, December, 1846, in general terms recommended the levying of duties upon articles, which, by the tariff of 1846, were placed upon the free list. This proposition created much excitement in Congress, in the ranks of both political parties. Democratic members who were ultra in their views upon the propriety of taxing tea and coffee, were unmeasured in their denunciations of the Executive. The views which he entertained before his elevation to the presidential chair, were freely com

"This statement shows a balance in the Treasury, on the 30th of June, 1849, of $2,853,694 84; and a balance in the Treasury on the 30th of June, 1850, of $5,040,542 11. In the estimated expenditures for the year ending on the 30th of June, 1850, are included balances of appropri ations, amounting to the sum of $3,762,537 29, a considerable portion of which may not be required. Unless new and extraordinary expenditures are authorized by Congress, no further loans will be required, and the public debt may be reduced.-Report of Mr. Walker, Secretary of the Treasury, December 9, 1848.

"If, however, Congress should, at the present session, impose a revenue duty on the principal articles now embraced in the free list, it is estimated that an additional annual revenue of about two million and a half, amounting, it is estimated, on the thirtieth of June, 1848, to four million of dollars, would be derived from that source; and the loan required would be reduced by that amount."-Message of the President to Congress, December 8, 1846.

"It is submitted for your consideration, whether it may not be proper, as a war measure, to impose revenue duties on some of the articles now embraced in the free list. Should it be deemed proper to impose such duties, with a view to raise revenue to meet the expenses of the war with Mexico, or to avoid to that extent the creation of a public debt, they may be repealed when the emergency which gave rise to them shall cease to exist, and constitute no part of the permanent policy of the country.—

mented upon. It was asserted that he had opposed in his canvasses for the gubernatorial chair of Tennessee, a tax upon tea and coffee. It is but justice to Mr. Polk to say, that he only advocated the collection of duties upon those articles as a war measure, to be repealed when a treaty of peace was concluded. The motives which governed him were truly patriotic, and had for their object the preservation of the public credit, by keeping the stocks of the United States at par value. Unawed by the denunciations which were levelled at him by members of all political parties, he reiterated his recommendation for a tax upon the free list, in a more specific form. In a special message to Congress on the 13th of February, 1847, he briefly, but in language of great force and power, examined the condition of our finances, and recommended the raising of customs from tea and coffee.* Against the mea

*"In my Annual Message of the 8th of December last, I submitted for the consideration of Congress, the propriety of imposing as a war measure, revenue duties on some of the articles now embraced in the free list. The principal articles now exempt from duty, from which any considerable revenue can be derived, are tea and coffee. A moderate revenue duty on these articles, it is estimated, would produce annually an amount exceeding two and a half millions of dollars. Though in a period of peace, when ample means could be derived from duties on other articles for the support of the Government, it may have been deemed proper not to resort to a duty on these articles, yet when the country is engaged in a foreign war, and all our resources are demanded to meet the unavoidable increased expenditure in maintaining our armies in the field, no sound reason is perceived why we should not avail ourselves of the revenues which may be derived from this source. The objections which have heretofore existed to the imposition of these duties, were applicable to a state of peace, when they were not needed. We are now, however, engaged in a foreign war. We need money to prosecute it, and to maintain the public honor and credit. It cannot be doubted that the patriotic people of the United States

sure, however, was arrayed a large majority of the House of Representatives.* The opposition members of Congress opposed the recommendation of the President, and there were only forty-eight of his own party in the House who sustained his views. It is difficult to see any propriety in the opposition which was made to levying a war tax upon tea and coffee. That the people of the United States would submit to any tax which might be necessary to sustain the national honor, there can be no doubt. Indeed, this was unanimously voted by the House, with great gravity. If this question was divested of the sophistry with which politicians have invested it, it would be extremely difficult to see why a duty should not be raised from tea and coffee in time of peace. It is asserted that these articles have now become necessaries of life, still it cannot be maintained that they are indispensable. There are other importations upon which a tariff of twenty and thirty per cent. are levied, which are absolutely necessaries of life. It is almost as impossible for the people of this country to dispense with

would cheerfully, and without complaint, submit to the payment of this additional duty, or any other that may be necessary to maintain the honor of the country, provide for the unavoidable expenses of the Government, and to uphold the public credit. It is recommended that any duties which may be imposed on these articles, be limited in their duration to the period of the war."-Message of Mr. Polk to Congress, February 13, 1847. *"Resolved, That it is inexpedient to levy any duty on tea and

coffee."

This resolution passed by a vote of 115 to 48.”—Congressional Globe, 2d session 29th Congress, p. 102.

"Resolved, That the people of the United States are too patriotic to refuse any necessary tax in time of war."

This resolution was unanimously adopted.-Ibid. p. 103.

the use of iron and salt, as to exist without water. Why then should these necessaries be taxed, and tea and coffee be placed upon the free list? It is easily conceived that the protectionists are in favor of this policy, because the exemption of articles which are not raised or manufactured in this country from taxation, will create the necessity for higher duties upon merchandise which comes in competition with their own manufactures. But that those persons who advocate the doctrine of free trade, should desire to place tea and coffee upon the free list, and produce thereby the necessity for more exorbitant taxes upon articles of still greater importance to the people, is equally surprising and preposterous.

CHAPTER XI.

Internal Improvements.-Contest between Congress and the Executive upon that question.-Discussions upon the power granted Congress to authorize the States to lay duties upon tonnage in the Constitutional Convention.Public lands. Pre-emption rights.-Lands granted to several States.Land granted to soldiers.-Post-Office Department.-Rates of postage.Foreign mails.-Lines established to Chagres and California.-The Navy.

THE administration of Mr. Polk was signalized by the struggle between the friends of internal improvements, and the Executive. A large majority in both Houses of Congress, numbering members of both political parties, were favorable to a lavish expenditure of the public treasury for such purposes. The struggle was commenced during the first session of the 29th Congress, and was continued with unabated energy throughout. On the 31st of December, 1845, a bill was introduced into the House of Representatives by Mr. Tibbatts, for the improvement of harbors and rivers, and passed that body on the 20th of March, by a vote of 109 to 90. It passed the Senate precisely as it was reported to that body on the 24th of July, 1846, by a vote of 34 to 16.* The bill encountered an Executive veto. The message which the President transmitted to the House of Representatives, assigning the reasons why he could not approve the

* Congressional Globe, 1st session 29th Congress, p. 1136.