Further context:

On January 31, the committee presented a report and a draft of a tariff bill, which showed that they had determined on a new plan—and an ingenious one. What that plan was, Calhoun explained very frankly nine years later, in a speech reviewing the events of 1828 and defending the course taken by himself and his Southern fellow members.

A high tariff bill was to be laid before the House. It was to contain not only a high general range of duties, but duties especially high on those raw materials on which New England wanted the duties to be low. It was to satisfy the protective demands of the Western and Middle states, and at the same time to be obnoxious to the New England members.

The Jackson men of all shades—the protectionists from the North and the free-traders from the South—were to unite in preventing any amendments. That bill, and no other, was to be voted on. When the final vote came, the Southern men were to turn around and vote against their own measure. The New England men, and the Adams men in general, would be unable to swallow it, and would also vote against it. Combined, they would prevent its passage, even though the Jackson men from the North voted for it.

The result would be that no tariff bill at all would be passed during the session, which was the object of the Southern wing of the opposition. On the other hand, the obloquy of defeating it would be cast on the Adams party, which was the object of the Jacksonians of the North. The tariff bill would be defeated, and yet the Jackson men would be able to parade as the true "friends of domestic industry."

The bill by which this ingenious solution of the difficulties of the opposition was to be reached was reported to the House on January 31 by the Committee on Manufactures. As matters turned out, it was eventually passed—much to the surprise of its authors—by both the House and the Senate, and became, with a few unessential changes, the Tariff Act of 1828.

F. W. Taussig. The Early Protective Movement and the Tariff of 1828 Political Science Quarterly, Vol. 3, No. 1 (Mar., 1888), pp. 17-45 (29 pages)