A few days later, Lincoln authored a campaign circular on economic issues. He wrote ‘that a tariff sufficient for revenue, or a direct tax, must soon be resorted to; and, indeed, we believe this alternative is now denied by no one. But which system shall be adopted? Some of our opponents, in theory, admit the propriety of a tariff sufficient for revenue; but even they, will not in practice vote for such a tariff; while other boldly advocate direct taxation. Inasmuch, therefore, as some of them boldly advocate direct taxation, much, therefore, as some of them boldly advocate direct taxation, and all the rest, or so nearly all, as to make exceptions needless, refuse to adopt the tariff – we think it is doing them no injustice to class them all as advocates of direct taxation. Indeed, we believe, they are only delaying an open avowal of the system, till they can assure themselves that the people will. Let us then briefly compare the two systems. The tariff is the cheaper system, because the duties, being collected in large parcels at a few commercial points, will require comparatively few officers in their collection; while by the direct tax system, the land must be literally covered with assessors and collectors, going forth like swarms of Egyptian locusts, devouring every blade of grass and other green thing. And again, by the tariff system, the whole revenue is paid by the consumers of foreign goods, and those chiefly, the luxuries, and not the necessaries of life. By this system, the man who contents himself to live upon the products of his own country, pays nothing at all. And surely, that country is extensive enough, and its products abundant and varied enough, to answer all the real wants of its people. In short, by this system, the burthen of revenue falls almost entirely on the wealthy and luxurious few, while the substantial and laboring many who live at home, and upon home products, go entirely free.”44