In a discussion of the ever present tariff problem one often reflects on the determining factors in the tariff policy of our country. The correspondence of Justin S. Morrill, ardent protectionist and author of the Morrill Tariff Act of 1861, sheds considerable light upon this subject. The material covers the period between 1867 and 1897. It has been acquired by the Baker Library through the courtesy of John Spargo, President of the Vermont Historical Society.