necessities of the public service.  It ordained that “if at any time during the existence of that act there should be an imposition of duties on imports inconsistent with the provision of the act of the 2d March, 1833, and beyond the rate of duties fixed by that act, to wit, 20 per cent on the value of such imports or any of them, then the distribution should be suspended, and should continue so suspended until that cause should be removed,” By a previous clause it had, in a like spirit of wise and cautious patriotism, provided for another case, in which all are even now agreed, that the proceeds of the sales of the public lands should be used for the defense of the country.  It was enacted that the act should continue and be in force until otherwise provided by law, unless the United States should become involved in war with any foreign power, in which event, from the commencement of hostilities, the act should be suspended until the cessation of hostilities.

Not long after the opening of the present session of Congress the unprecedented and extraordinary difficulties that have recently embarrassed the finances of the country began to assume a serious aspect.  It soon became quite evident that the hopes under which the act of 4th September was passed, and which alone justified it in the eyes either of Congress who imposed or of the Executive who approved, the first of the two conditions just recited were not destined to be fulfilled.  Under the pressure, therefore, of the embarrassments which had thus unexpectedly arisen it appeared to me that the course to be pursued had been clearly marked out for the Government by that act itself.  The condition contemplated in it as requiring a suspension of its operation had occurred.  It became necessary in the opinions of all to raise the rate of duties upon imports above 20 per cent; and with a view both to provide available means to meet present exigencies and to lay the foundation for a successful negotiation of a loan, I felt it incumbent on me to urge upon Congress to raise the duties accordingly, imposing them in a spirit of a wise discrimination for the twofold object of affording ample revenue for the Government and incidental protection to the various branches of domestic industry.  I also pressed, in the most emphatic but respectful language I could employ, the necessity of making the land sales available to the Treasury, as the basis of public credit.  I did not think that I could stand excused, much less justified, before the people of the United States, nor could I reconcile it to myself to recommend the imposition of additional taxes upon them without at the same time urging the employment of all the legitimate means of the Government toward satisfying its wants.  These opinions were communicated in advance of any definitive action of Congress on the subject either of the tariff or land sales, under a high sense of public duty and in compliance with an express injunction of the Constitution, so that