failed to agree on a platform; most of the southern delegates withdrew and met in Baltimore, June 28th, and nominated J. C. Breckenridge, Kentucky, and J. Lane, Oregon. Upon their defeat at the election they advocated secession and their followers in the South supported the Southern Confederacy. The Constitutional Union Party, 1860, favored State Rights and put in nomination John Bell, Tennessee, and Edward Everett, Massachusetts. The Regulars or Union Democrats nominated S. A. Douglass, Illinois, H. V. Johnson, Georgia, 1860; G. B. McClellan, New Jersey, and G. H. Pendleton, Ohio, 1864; H. Seymour, New York, and F. P. Blair, Missouri, 1868; H. Greeley, New York, and B. G. Brown, Missouri, 1872 (Uniting with the Liberal Republicans); S. Tilden, New York, and T. H. Hendricks, Indiana, 1876. [Although the Democratic Ticket received 250,970 more votes than the Republicans, the election was contested in Louisiana, South Carolina, Florida and Oregon, and an Electoral Commission decided in favor of Hayes and Wheeler.] W. S. Hancock, Pennsylvania, and W. H. English, Indiana, 1880.. The Straight Out Democrats, 1872, opposed the fusion of the Democrats with the Liberal Republicans and met in Louisville and nominated Charles O'Conor, New York, and C. F. Adams, Massachusetts.

1885The Democrats in power under Cleveland and Hendricks, pledged to Civil Service Reform and reduction of the Tariff. THE OPPOSITION were the Republicans, led by Blaine and Logan; the Prohibition and Labor parties each polled a large vote.

TARIFF ADJUSTMENT OF 1773. 342 chests of tea broken and thrown overboard at Griffin's Wharf, Dec. 16, known as "The Boston Tea Party." The first overt act of the Colonists against British rule.

HISTORICAL AND EXPLANATORY.

The name is derived from the Moorish town of Tarifa, north of the Strait of Gibraltar, where duties. were collected upon articles of African commerce. It is in general a table or list of duties, drawbacks and bounties charged or allowed on the importation or exportation of goods from one country, or state, to another, and is a plan for raising money for the expenses of government, by which it is collected in the custom-houses, from duties on imports, and not taken directly from the people by excise or internal revenue taxes. This is the cheapest way to get the necessary revenue, and it saves the people from the annoying visitations of the tax gatherers. A law of Congress fixes the amount of duties on imports in the United States. The first United States tariff law on imported goods was approved July 4, 1789. Its preamble recited:

"Whereas, it is necessary for the support of the government, the discharge of the debts of the United States, and the encouragement of manufacturers, that duties be laid on goods, wares and merchandise imported."

A small tax was then imposed at the suggestion of Alexantler Hamilton, Secretary of the Treasury, upon sugar, coffee, tea, salt, manufactured iron, glass, wool, silk goods and several articles of minor importance. In the Congress of 1823-4 it became a party question, with and downs ever since. While the rate of duty has fluctuated, the general tendency has been toward increase, but since the war toward decrease. In 1882 the President appointed a Tariff Commission; their report

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in the main was adopted in 1883. The average of duty on all imported merchandise, free and dutiable, was, in 1868, 46.55 per cent.; the average rate in 1888 is 31.03 per cent. With the exception of a few years when Andrew Jackson was President, and the national debt paid off (1835) the different Congresses, Democratic as well as Republican, have maintained the duties upon the imports of the country. Republicans are mainly responsible for the present tariff (1888) laws, but Democratic Representatives from manufacturing districts have of late years given cheerful aid to the maintenance of a protective tariff.

The Free List are articles exempt from duty.

A Tariff for Revenue is a duty, or tax imposed (direct or indirect) to aid in the support of the government. A direct tax is one which is levied upon the very persons who it is intended should pay it as a poll-tax and a tax on articles manufactured by a person or company. An indirect tax is one which it is intended should be paid by another than the person levied upon, as customs duties.

Duties are of three kinds-ad valorem,specific and combined. An ad valorem duty is a tax assessed at a certain per cent. on the dutiable or market value of the merchandise at the port of export. A specific duty is a tax assessed at a certain sum per ton, foot, etc., without reference to value. Combined duty is a specific and ad valorem duty on certain goods.

A Protective Tariff is a tax on foreign goods brought into this country, so levied as to collect the larger part of the revenue necessary to operate the general government from articles which can be made or raised in this country (which it is claimed has the effect to protect