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Rh the real war had only begun. Besides, the temper of Congress had already threatened trouble and made it. Not only to ensure additional revenue in general, but in particular — it would seem — to strengthen the credit of the government by showing how the interest on its obligations would be taken care of, the Secretary brought up again the suggestion of his annual report, that a duty of twenty-five per cent should be placed on tea and coffee, which — although the free list had been restricted in the tariff of 1846 — had been left untaxed. In fact it had been intimated by him at New York, even if not actually promised, that such a step would be taken; and a few days before Christmas, 1846, he notified the committee on ways and means that probably without this assistance a satisfactory loan could not be made. Yet Congress rejected the proposition by a great majority.

A plan of Benton's also — to grade the public lands on the basis of their attractiveness, and reduce prices accordingly — which would have increased the income of the government, failed to pass, though endorsed by Polk, Walker and the general land commissioner. Pessimists were happy. With Polk, the war, the weather, the sub-treasuries "and perhaps the Devil" to struggle against, wrote a correspondent of Martin Van Buren, soon not an ingot would be "left standing," and there was "no calculating, no prophesying" what would become of the nation.

Apparently to offset the failure of the tea and coffee tax, Walker's active brain produced another scheme, designed not only to bring in revenue and reassure the capitalists, but also to please the shipping men of the United States and neutral countries. This was to open the Mexican ports controlled by us, and permit merchandise to enter there under a moderate scale of duties. During March, 1847, assisted by Senator Benton and the attorney general, Polk satisfied himself that under his powers as commander-in-chief he could impose and collect the duties as military contributions, for by the right of conquest he could either exclude commerce or admit it on his own terms, and contributions were legitimate under the laws of war. Said Vattel, "A nation [at war] on every opportunity lays its hands on the enemy's goods, appropriates them to itself, and thereby, besides weakening the adversary, strengthens