One which imposes a uniform rate of duty.
1842. Was it expected that this committee would send in a horizontal tariff?—Mr. Saltonstall of Mass., House of Repr., March 17: Cong. Globe, p. 331.
1844. The horizontal tariff was impracticable. It never was put in practice, and it never would be.—Mr. Phelps of Vermont in the U.S. Senate, Feb. 16: id., p. 286.
1844. A horizontal tariff would be unfair, as well as unequal. [We ought] to levy, if it were possible to do so, the highest duties upon the luxuries of the rich, the lowest upon the necessaries of the poor.—Mr. Slidell of Louisiana, House of Repr., April 27: id., p. 387, App.
1845. We had a tariff of 20 per cent in 1841–2; and what was our revenue?…. What was the effect of this horizontal duty?—Mr. Stewart of Pennsylvania, the same, Dec. 9: id., p. 35.
1845. The Secretary of the Treasury (Mr. R. J. Walker) had assumed that twelve-and-a-half per cent horizontal was the true revenue standard.—The same, Dec. 9: id., p. 56, App.
1847. I am not for eking out the insufficiencies of a horizontal tariff by taxes upon tea and coffee.—Mr. Winthrop of Mass., the same, Feb. 22: id., p. 409, App.
