The South, being primarily agricultural, opposed tariffs, because, unable to manufacture the goods they needed, had to import them from Europe or buy them from the North. In the view of the South, tariffs made everything more expensive, and thought that there was unequal distribution of the money derived from the imposition of the tariff. The North favored the tariff, believing it protected domestic industries from unfair foreign competition.
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The North thought it was important to protect American manufacturing industry - which was all in the North.
So it raised tariffs against imported goods - which hit the South hardest, because they had no manufacturing industry of their own, and needed imports.
The Commerce Compromise addressed the conflict between Northern businessmen and Southern plantation owners over the issue of tariffs.
They depended on goods from Europe.
Only the leaders of the North thought the war would be so brief.
Why are tariffs needed to protect our young industries
The Northern states had put an end to the practices, at least officially they did, but most of the Framers from the Northern states were just so opposed to slavery as were some of the Framers from the Southern states too. However many farmers from the Southerns were still financially dependent on slavery and wanted it to be continued, so the Southerners believed that each state had a right to decide on the issues itself.