It will be remembered that in the latter days of the last session a new tariff was adopted; but, owing to the disturbed state of the country, and the impediments to commerce, it is not too much to say that we have no present experience of its operation. We do not know to what extent it will supply revenue. While thus ignorant of its operation, it is proposed to make an important change, being nothing less than to pile another story upon what is already criticised as too high. In addition to all existing duties, we are asked to impose a further duty of ten per cent. In the present exigencies of the country, if there were reasonable assurance that out of such extraordinary tax the revenue would be advanced, I should have nothing to say against it,--on the contrary, I should hold up both hands for it; but, so far as I am informed,--and I have taken pains to inform myself,--there is no reasonable ground to believe that the addition of ten per cent extra upon present duties would yield any additional revenue. MR. POLK. If the Senator will allow me to interrupt him---- MR. SUMNER. Certainly. MR. POLK. I will ask if the result of his investigations is not that the addition of ten per cent would actually decrease the revenue? MR. SUMNER. The Senator properly directs attention to an important point. I said there was no reasonable assurance that there would be an increase of revenue. I believe that I may go further, as the Senator has suggested, and say that a tariff so far prohibitory will actually diminish instead of increasing revenue. Where then will be your revenue? Revenue comes from commerce, and is just in proportion to the extent of commerce; but if you make commerce impossible, where is your revenue? You kill the bird that lays the golden egg. There is a pleasant story, which I remember to have heard, of a shopkeeper who once announced to his friends that before breakfast he had increased his fortune by ten per cent; but, on inquiry, it was ascertained that he had merely marked his goods on hand at an increased price of ten per cent, and that was his boasted increase. I much fear that this additional ten per cent will be equally vain for the increase of our national revenue.