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Why did Calhoun and the South see the Tariff of 1828 as such an abomination and raise threats of nullification over it?

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Answer:

The tariff of 1828 raised taxes on imported manufactures so as to reduce foreign competition with American manufacturing. Southerners, arguing that the tariff enhanced the interests of the Northern manufacturing industry at their expense, referred to it as the Tariff of Abominations.

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