DEBATE OF MARCH 14, 1888.Question: "Should the present Congress follow the policy outlined in the President's message?"

Best single reference for both sides: The pamphlet "Taxation and Revenue Discussed," containing the message, Blaine's comments and the articles of Edmunds and Watterson.

Brief for the Affirmative.F. B's. Williams and F. D. Peale.

I. The surplus and its evils: H. C. Adams in New Princeton Review for January, 1888.

II. The President's remedy should be adopted by Congress because-(a) He recommends a reduction of the tariff and the retention of the present internal duties.- (b) The present internal taxes are levied upon articles which are peculiarly suitable objects of taxation.- (c) A dual system of excise and customs duties should be maintained: Bolles' Financial History of U. S., I. 253-260, and 181-182.

III. The necessary reductions can be made upon the tariff without endangering our industrial interests: Speech of Horace N. White, Boston Herald, Feb. 28, '1888, third column.

Brief for the Negative.D. F. Dickinson and C. L. Griffin.

I. The message is "a recommendation that the surplus revenues of the government be prevented by the reduction of our customs duties."- The Message, p. 11, pam.

This policy should not be adopted by the present Congress, for-(a) to be effective this reduction would destroy our protective system: The President's Puzzle, N. Am. Review, March; Speech of Senator Frye upon the Message, pam.; Speech of John Sherman, Jan. 4, 1888.- (b) Whether a protective system promotes or retards the welfare of the United States, its sudden abolition would be poor statesmanship.

II. A customs duty, besides advancing and protecting our own industrial interests, is the most economical and the least burdensome system of taxation: George F. Edmunds, in Harper's Magazine, Feb., 1888; Western View of the Tariff, Forum, Dec., 1887; Two Messages, N. Am. Review, Jan., 1888.

III. A reduction of the internal revenues, a revision of the tariff with due regard to vested interests, and the retirement of United States bonds, present the wisest means of preventing a surplus: Senator Sherman's speech, Jan. 4, 1888.