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Because it looked like a Northern tax on the South.

The North was trying to protect its manufacturing industry by raising the tariff against foreign imports.

The South had almost no manufacturing industry, but it exported cotton on a large scale, in exchange for the imports it badly needed.

if the North continued to hold a majority in Congress, the import tariff might have been increased further still.

That was one of the reasons why the South needed more slave-states, to try and keep something like a balance of power in Congress.

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Q: Why did Southerners resist the increased tariff in 1828 arguing it should be nullified?
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