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This was a protective tariff passed by Andrew Jackson, in order to protect industry in the North. This ruined trade with Europe, which in turn ruined the southern region's economy, as they relied heavily on trade with England for financial gain.
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Written by Vice President John C. Calhoun, this was an essay explaining that Calhoun thought the Tariff of 1828 unconstitutional, and encouraged the states to ally together and nullify the tariff.
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South Carolina refused to pay the protective tariff and threatened to secede from the Union if it was not lifted.
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Jackson warned South Carolina that they were coming very close to treason, and if needed, he would personally lead the U.S. Army to S.C. to enforce the law.
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This protective tariff was designed to lower the duties enforced by the Tariff of Abominations in order to resolve the conflict created by it. This fueled the South's rebellious fire even more.
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This allowed Andrew Jackson to use the navy and army to enforce the law and collect the duties of Tariffs 1828 and 1832. South Carolina nullified this bill and refused still to pay the taxes.
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Senator Henry Clay proposed a bill (quickly passed) that specified that all duties in excess of 20 percent of the value of the goods imported were to be reduced year by year, so that by 1842, the duties would reach the level of the moderate tariff of 1816.