In the series of articles on the cost of living, signed Excelsior, and published from time to time in "THE FRIEND" the original object of the writer, was to show the connection between our two "expensive systems of revenue," and the increased cost of living, and to awaken public attention to the subject. To these views your correspondent "Americus" takes exception; and with a zeal worthy of a martyr, or with the desperation of a gambler playing his last stake, has battled for his darling theory of a protective or rather prohibitory tariff upon imported goods; and after making all sorts of admissions as to the correctness of my points on the general subject of revenue, (which admissions I think cover the whole ground of controversy), this same Americus suddenly makes another plunge, as follows. "I do now most emphatically deny the fact, that this expensive system of taxation (the Tariff) involves a cost to the majority, etc., greater than need be if we would simply abolish it and raise our revenue by direct taxation."

Americus says, the object of a tariff in a young and growing manufacturing country such as ours, is to secure the greatest possible good to the largest number of people."

Let me say that the only real object, and the only possible result, of a prohibitory tariff of the "Americus" but not American stripe, is to destroy the natural rights of men, to buy and sell where they can do so to the best advantage, and as such is wrong. To shut out all competition which the free entry of foreign goods of all kinds in cur markets would produce, and to allow, encourage, nay, necessitate, the organization of Companies of men with unlimited capital, who could and would have the entire control of every species of manufacture, who could and would control the price both of raw material and manufactured goods, who managing such a complete and wide spread monopoly, would hold the industry of the country (scattered as it is in a thousand little rivulets, without power of concentration or combining for the general good) completely at their mercy, and what would become of the theory of the greatest good of the greatest number in the hands of such a merciless money power as this? No true American can, no "Americus" should, advocate a systein that may even possibly lead to such results. What is it that "Americus" claims to act as a check upon what he chooses to term the old aristocratic British monopolists or manufacturers, but the compe

tition of American manufactures? And in this he is right, it is competition from some quarter that serves to check extortion in prices the world over. Now shut out all competition from this class abroad and we but change the location of the monopoly. British gold which he so much dreads can and will organize upon American soil. Far better for us to recognize the rights of man to trade untrammelled, and let the waters of commerce find their natural level.

And now as to the assertion that these expensive systems of taxation do not involve a cost to the majority greater than need be, etc. The cost of living from some cause has doubled. By these systems we in the first place render a vast number of able-bodied men non-producers, and we pay them a large sum for salaries.

Second, The Internal Revenue part of the thing by taxing nearly every article including manufactured goods in various ways has added to the cost of living.

Third, The tax on manufactured goods has raised a howl for, and produced an increased tariff on many things for the purpose of protecting the manufactures This protection to be effective must help and has helped to raise the price of manufactured goods, and these two results of the scheme do increase the cost

of living, and affect the majority severely. But says Americus "duties on imports, have a direct tendency to reduce the price of the articles on which they have been levied, and to prove it he quotes one John L. Hayes in substance as follows. In 1850-51 Soda Ash paid a duty of ten per cent ad val., and the imported article sold at ten cents per pound. He adds, "this duty was barely sufficient to protect so new a manufacture." "A Factory was started at Pittsburgh, and as soon as the competition of the American manufactures was felt, the price of the British article was reduced to six cents per pound. At this price the Pittsburgh factory was able to earn a small profit. But now mark In 1837 the duty was reduced to four per cent ad val. Our manufacturers held their own, and the market price of the British product was reduced to four and a half cents per pound." Mr. Hayes adds "The Tariff of 1861 placed soda ash on the free list, which, (says he,) served to crush out American manufactures. and raise the price of the British article in this country to from twelve to fifteen cents per pound.' Let us recapitulate. In 1861 the British article realized nine cents per

pound duty paid, at six cents it realized five and four-ten cents. In 1857 the Pittsburgh factory realized $4.50 per hundred pounds. The British article $4.32. The duty or protection at this time amounted to eighteen cents per hundred pounds, a very slight protection this. Now bear in mind, our mill could manufacture and hold its own at four and a half cents per pound with a protection of only eighteen cents per hundred pounds, and the moment the price was raiced to seven cents there was a net profit of fifty per cent. At nine and a half cents per pound a net profit of hundred per cent, at twelve cents per pound a profit of hundred and fifty per cent at fourteen and a half cents per pound, two hundred per cent net profit, other things being equal.

The above either proves too much or too little. A reduction of the Tariff from ten to four per cent ad val. was followed by a reduction in the price from six to four and a half cents per pound. Did Americus wish to prove such a result? In 1861 other causes were at work, machinery of many kinds was turned to making war material, that of the Pittsburgh factory probably among others. Soda Ash on the free list went up in price three fold, cotton goods under heavy duties advanced five fold, woolen goods, iron, and many other things paying heavy duties nearly kept price with cotton goods, and left poor free list Soda Ash far in the rear. Americus says "our great

need is a Tariff carefully revised, etc., in order that the duty may be in proportion to the needs of the manufactures and the popularity and standing in the market of the foreign article." Rather a funny idea this. The more needy the poor mendicant, the more we must tax the masses to enrich him; the higher the standing of the foreign article to be excluded, the more bounty we must pay our pauper manufacturer for perhaps an inferior one. On one more thing we agree, "The present Tariff is a poor one in this particular, etc." Americus "demands a stringently protective Tariff on the following grounds:"

1st, "Its gradual but sure tendency to cheapen prices and effectually destroy a large and growing monopoly." Excelsior objects, 1st, To' its gradual but sure tendency to increase prices and effectually to build up a large

and growing monopoly; 2nd, Americus "Its tendency to enlarge and build up home trade and home enterprise with incalculable rapidity, thereby ensuring our national prosperity.' Objection 2nd by Excelsior, Its direct tendency to cripple and destroy all foreign trade and home enterprise with incalculable rapidity, thereby not ensuring our national prosperity, and 3rd, "The incentives it cannot fail to arouse in our people to learn so far as possible to depend upon themselves, etc." Objection 3rd, "The incentives which it cannot fail to discourage in our own people to learn so far as possible to depend on themselves, etc So long as our manufacturers look to Congress for subsidies or live in perpetual fear of British gold, foreign competition, etc., they will not be likely to depend upon themselves like other men. Americus says, "God speed the day when they (enormous dividends) shall become the rule for then we (Query does he mean the manufacturers ?) shall be on the high road to national and individual prosperity." In answer, excessive profits of any particular class must be paid for by the masses of community. And as an offset thereto let me say, "if British manufactured goods for the American market are invoiced and sold at prices lower than the average at the place of production," God speed their arrival here.

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Should "Excelsior and those who share his views in this matter," follow the pleas int suggestions of "Americus" by selling farms, etc." and "investing" in enormous dividend paying mills, and should their "hearts and voices" also" follow their treasure in sustaining them," it might add a few more of the

Americus" pattern to that side of the question, it might prolong the struggle of greed against principle, of crafty subterfuge against fair dealing, of legislative wrongs against human rights, but in the "eternal years of God" the overthrow of errors of this kind are certain, and like chattel slavery, the more we legislate to give this thing vitality, the greater the upheaving of society at its final overthrow, and with every accession of renegades to its side, every new lease we give to its poisonous life, we but accelerate the causes which tend to enhance "The Cost of Living."

EXCELSIOR.

I like THE FRIEND for its independance and freedom from sectarian fetters. There is a great work for those to do, that are bold enough to dare to do their own thinking. The great mass of the community need to be educated, or perhaps more properly speaking, they need to be uneducated; they have got

to unlearn a great deal that they have been taught to believe were truths of vast importance. Many of their mistakes through life, in their dealings and treatment of their fellow beings, may be justly chargeable to a corrupt and cruel Theology; or in other words, their conduct will be controlled by their ideas of the character and attributes of their deity. These ideas they have received from our sacred books, they may be true, or they may be false. Under these circumstances it seems to me, that it would be wisdom in us to take the Apostle Pauls advice: "Try all things, and prove all things, and hold fast that which is good."

It appears to me, that when any theory is presented to us for our consideration, or adoption, that is revolting to humanity, and at war with the best and holiest interests of our nature, it should be promptly and firmly rejected, although it may claim the authority of holy-writ.

There are many great and grievous evils that abound in our land. Slavery, I rejoice to see, has received its death blow, and will, I trust,

shortly give up the ghost; yet its twin sister, prejudice against color, and a firm belief in skin depravity, still survives, and seems likely to live to a good old age, for its advocates and supporters may be numbered by millions. This prejudice is indeed a strong hold, it is the American Sebastapool, against which I should like to see the FRIEND direct its heaviest Artillery; but Alas! who is clear of it? If the Editor of THE FRIEND is, she should cast the first stone.

There are not a few, kind hearted, well meaning people, that are fully convinced of the wickedness, and cruelty of this prejudice, and would gladly banish it at once and forever from their bosoms, but for Noah's drunken curse, which is a salvo to their consciences, and awes them into submission.

There is, indeed, great power in these time honored, hoary headed relics, which have been handed down to us under the authority of a THUS SAITH The Lord.

But I have come to the conclusion, that if they are destitute of Justice, Love, and Mercy, the Lord has had nothing to do with them. Very cordially and truly, thy friend

JOSEPH CARPENTER.

Boston, Feb. 17th 1868.

Editor of THE FRIEND:

I have consented to print in a pamphlet the 7 articles on "Bunsen's Egypt" which with more or less misprinting have been floating about in the pages of various periodicals.

This is done to supply a certain information to clergymen and Biblical students at a small expense.

A subscription of $250 will be necessary to this end. Contributions toward it will be received after this date by Messrs LEE & SHEPHARD, Publishers, Boston, or by myself at 141 Warren Avenue, Boston

Details may be found in the Christian Register of this week, and you will do me a favor by inserting this notice. Very truly yours

CAROLINE H. Dall.

Sexology as the Philosophy of Life,-By Mrs. E. O. G. Willard. Chicago, J. R. Walsh, 1867.

THE work attempted in this book will be most readily explained by the words of the author in regard to it.

"The nature of the work is an explanation of the laws of sex, generation, organization and control in the solar and human systems, showing their perfect correspondence with each other and with the laws of social organization and government." "Its object is the revolution and reform of society in conformity with natural sexual law, giving woman her true place in its governmental orders."

The author also attempts to solve various difficult problems in political economy, and in physical and linguistic science.

We have examined the book quite carefully, and have much sympathy with its object.

Many of the views on marriage and various social questions are sensible and practical, well worthy the earnest thought of all interested in the subject, and who is there that is not?

Her style is direct and argumentative; indeed any other than a careful reader has need to be on guard against her arguments, for a single glance will not suffice to show the flaw which exists in some of them, more especially in those upon scientific subjects.

While we acknowledge the great need of earnest search into the cause of the many existing social disorders, this book fails to convince us, that the forces which regulate social life on our planet are to be sought for elsewhere than in our midst.

These subjects will make themselves heard, and we are glad they have found so able a mouth piece in another western sister.