Tariff of Abominations

The "Tariff of Abominations" was a protective tariff passed by the Congress of the United States on May 19, 1828, designed to protect industry in the northern United States. Enacted during the presidency of John Quincy Adams, it was labeled the Tariff of Abominations by its southern detractors because of the effects it had on the antebellum Southern economy. It set a 62% tax on 92% of all imported goods.

Industries in the northern United States were being driven out of business by low-priced imported goods; the major goal of the tariff was to protect these industries by taxing those goods. The South, however, was harmed directly by having to pay higher prices on goods the region did not produce, and indirectly because reducing the exportation of British goods to the U.S. made it difficult for the British to pay for the cotton they imported from the South. The reaction in the South, particularly in South Carolina, would lead to the Nullification Crisis that began in late 1832. The tariff marked the high point of U.S. tariffs.

The 1828 tariff was part of a series of tariffs that began after the War of 1812 and the Napoleonic Wars, when the blockade of Europe led British manufacturers to offer goods in America at low prices that American manufacturers often could not match. The first protective tariff was passed by Congress in 1816; its tariff rates were increased in 1824. Southern states such as South Carolina contended that the tariff was unconstitutional and were opposed to the newer protectionist tariffs, but Western agricultural states favored them, as well as New England’s industries.

In an elaborate scheme to prevent passage of still higher tariffs, while at the same time appealing to Andrew Jackson’s supporters in the North, John C. Calhoun and other southerners joined them in crafting a tariff bill that would also weigh heavily on materials imported by the New England states. It was believed that President John Quincy Adams’s supporters in New England, the National Republicans, or as they would later be called, Whigs, would uniformly oppose the bill for this reason and that the southern legislators could then withdraw their support, killing the legislation while blaming it on New England:

...
Wikipedia