[248]
Jackson suspected Calhoun of writing the Exposition and Protest, and opposed his interpretation. Jackson argued that Congress as a whole had full authority to enact tariffs and that a dissenting state was denying the will of the majority.[249] He also needed the tariff, which generated 90% of the federal revenue,[250] to achieve another of his presidential goals, eliminating the national debt.[251] The issue developed into a personal rivalry between the two men. For example, during a celebration of Thomas Jefferson's birthday on April 13, 1830, the attendees gave after-dinner toasts. Jackson toasted: "Our federal Union: It must be preserved!"– a clear challenge to nullification. Calhoun whose toast immediately followed, rebutted: "The Union: Next to our Liberty, the most dear!"[252]
As a compromise, Jackson supported the Tariff of 1832, which reduced the duties from the Tariff of 1828 by almost half. The bill was signed on July 9, but failed to satisfy extremists on either side.[253] On November 24, South Carolina had passed the Ordinance of Nullification,[254] declaring both tariffs null and void and threatening to secede from the United States if the federal government tried to use force to collect the duties.