He distrusted the quality of that grown at home because so far from the equator, and he wished the new factories in Rhode Island and Massachusetts to have the best article at the cheapest possible rate.

To this end the repeal of the three-cent duty on cotton levied the preceding year was "indispensable." He argued that "not being, like hemp, an universal production of the country, cotton affords less assurance of an adequate internal supply." If the duty levied on glass should not prove sufficient inducement to its manufacture, he would stimulate it "by a direct bounty." Mr.Hamilton's conceptions of an enlarged plan of "protection" included not only "prohibitive duties," but when necessary a system of "bounties and premiums" in addition.

He was earnestly opposed to "a capitation-tax," and declared such levies as an income-tax to be "unavoidably hurtful to industry." Indirect taxes were obviously preferred by him whenever they were practicable.

Indeed upon any other system of taxation he believed it would prove impossible for the Republic of 1790 to endure the burden imposed upon the public treasury by the funding of the debt of the Revolution.
More promptly than any other financier of that century he saw that ten dollars could be more easily collected by indirect tax than one dollar by direct levy, and that he could thus avoid those burdensome exactions from the people which had proved so onerous in Europe, and which had just aided in precipitating France into bloody revolution.
THE WAR TARIFF ENACTED IN 1812.
Important and radical additions to the revenue system promptly followed Mr.Hamilton's recommendations.

From that time onward, for a period of more than twenty years, additional tariff laws were passed by each succeeding Congress, modifying and generally increasing the rate of duties first imposed, and adding many new articles to the dutiable list.