Absolutely agree. The libertarian view of tariffs is that they limit free trade, and are often used for inefficiently for market manipulation than as a funding source.

One question this US election cycle has brought up is how to best fund a government. Every reasonable person understands that a government needs funding to operate. But every mechanism employed has trade offs. But I have not found enough information to develop an informed opinion on under what conditions a flat tariff on imports be better than a progressive income tax, a flat income tax be better than capital gains, etc. Tax policy is adhoc, driven by a multitude of factors. If you or anyone can provide an interesting survey on some principle approaches to tax policy I would be grateful.