Dictionary.net

so called after its framer, Justin S. Morrill, of Vermont. This tariff became law just before the war, March 2, 1861. It restored the protective rates of 1846 and substituted specific for ad-valorem duties. The Tariff Act of 1864, also under the management of Morrill, was distinctly a war tariff used to advance the protectionist notions of its framers. It taxed every possible article indiscriminately and at the highest rates.