The purpose of this article is to examine congressional views on the tariff as expressed in th debates on the Hawley-Smoot act. The principal arguments in favor of am increase of duties are given in the Report of the Ways and Menans Committee. The Democrats, with the exception of a small minority, has abandoned opposition to protection ad a pricniple. Eastern Congressmen favored low diuties on foodstuffs and raw materials; spokesmen for westerrn agricolture held that the export deventure was necessary to give "tariff equality". The protectionist argument assumed competition in the United States and monopoly abroad. Almost no attention was given to the idea of comparative advantage. The supporters of high tariffs assumed that the way to make the country prosperous was to male specal groups prosperous, and failed to recognize any relation between tariff policy and our international creditori position. Congressional opinion was largely a reflection of prevailign public opinion.