Don't know about others, but I have.
If you had, you would never have quoted the reference to Smith's four exceptions since they in no way support your position for protectionist tariffs. Nice bluff, however, FR is a tougher forum than what you're probably used to.
Time for you to reread Smith. What you want is in Book Four, Chapter Two. The information is not so easily laid out, but it is there. Buchannan got it right.
Book Four, Chapter Two.
Not a surprise that PJB got it right, by the way...
Homework assignment, Rudeboy--you're still in grad school, right? OK. Disprove Smith. (Or Samuelson...)