In his first inaugural address, Lincoln threatened to invade the Confederate states if they didn't pay federal tariffs or if they refused to allow the federal government to occupy and maintain federal forts in Confederate territory ". . . the President's inaugural address. . . . he left the South no alternative but to return to the Union, or else fight to stay out. He declared it his intention to execute the federal laws in all states, to 'hold, occupy, and possess the property and places' belonging to the United States, and to collect as usual the duties and imposts." (Hicks, The Federal Union, p. 557)
3 days before Lincoln took office, the Congress passed and Buchanan signed the Morrill Tariff which jacked up tariffs from 17% to 36% (more hikes in the tariff were soon to follow til it was raised to 47%).