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, iv, 548-9, 570, 672. Vattel, book 3, chap. 9, sect. 161. Balt. American, Feb. 17, 1847. Wash. Union, Apr. 12, 1847. N. Y. Herald (weekly), May 1, 1847. Sen. 1; 30, 1, pp. 552, 558, 561 (Polk); 553 (Walker). Niles, Apr. 24, 1847, p. 118. _Ho. 1; 30, 2, p. 1075 (Shubrick). 47Shubrick, Apr. 15, 1848. 76Lavallette, proclam., Oct. 26, 1847. Sen. 24; 30, 1 (Polk, Message). Ho. 20; 30, 2 (Polk, Message). Polk, Diary, Mar. 10, 1847.

We do not positively know that Walker originated the idea of the tariff in Mexican ports, nor that it had any relation to the tea and coffee tax; but one would naturally assume as much, and so the Washington Union stated (Niles, Apr. 24, 1847, p. 118). At first, however, Walker did not perceive that the tariff would have to rest upon the President's military authority. Contributions took the place of the pillage formerly practised in war. An advantage of the plan, perhaps not contemplated at frst, was that it would greatly discourage smuggling, and therefore, since imports would mostly have to pass the inspection of American officers, contraband could much more fully be excluded. This tariff was fiercely attacked in Congress, but the position of the Executive was impregnable. 'Complaint was also made that Americans as well as neutrals had to pay it; but had they not done so, they would have been able to defy competition, foreign nations would have complained, the Mexicans would have benefited by the low prices of merchandise, and the United States would have obtained no revenue.

The American policy prior to March 31, 1847, is shown by Walker's circular of June 30, 1846 (Ho. 60; 30, 1, p. 158) and by Mercy's 63instructions to the commanding officer at Tampico, Dec. 15, 1846. The latter said: Only United States vessels may enter, and those only when carrying articles produced in the United States or imports upon which United States duties have been paid, and on all such goods no duties will be charged. "But in a spirit of accommodation" clearances to Tampico of cargoes of foreign products, etc., in American vessels will be granted (duties having been paid) without being unloaded in the United Stztes. Vessels admitted at Tampico may take out return cargoes of the property of Americans or neutrals without paying export duties; and specie belonging to neutrals may be freely exported. Indeed this export of specie should be encouraged, since it prevents Mexico from seizing the means of waging war. Pakenham complained that this policy would give American goods (which would not have to pay a duty) a monopoly of tke Mexican market; but it seemed impossible at this time to run the risk of the military injury liable to result from admitting neutral vessels generally. He seems to have felt inclined to protest, but he did not find that the ministers of France, Spain and Germany intended to do so (13 no. 147). Previous to Dec. 15, 1846, American goods had been extensively smuggled into Mexico across the Rio Grande, and of course that process continued.

17. Ho. 60; 30, 1, pp. 975, 1014 (Marcy); 1083 (Shubrick). Sen. 1; 30, 1, pp. 552-76, 583, 585 (Marcy); 585 (circular); 586 (Walker); 951 (Mason). Ho. 1; 30, 2, pp. 1073, 1086 (Shubrick). Sen. 14; 380, 1, pp. 9 (Marcy); 10 (Walker). London Times, June 8, 1846; June 15, 1847. Polk, Diary, June 11; Nov. 6, 1847. Richardson, Messages, iv, 531-2, 548. 52Chargé Martin, no. 31, May 15, 1847. 138Consul Glass, July 12, 1848. Ho. 6; 30, 1 (Walker, report, Dec. 8, 1847). Ho. 7; 30, 2 (Id., report, Dec. 9, 1848). Constitutionnel, May 15, 1847. 13Mora to