Congress passed the Underwood Tariff Bill in 1913 in order to

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The Underwood Tariff Bill was designed to lower tariff rates and promote competition by reducing the protection afforded to American manufacturers. This was done in order to provide relief to consumers, who had been paying artificially high prices because of the protective tariff. Additionally, the bill included a provision to make up for lost revenue through a new federal income tax, which would be levied on individuals and corporations with higher incomes.

Congress Passed the Underwood Tariff Bill in 1913 in Order