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Respectfully Quoted: A Dictionary of Quotations. 1989.

NUMBER: 1806
AUTHOR: Grover Cleveland (1837–1908)
QUOTATION: It is a condition which confronts us—not a theory.
ATTRIBUTION: President GROVER CLEVELAND, third annual message to Congress, December 6, 1887.—The Writings and Speeches of Grover Cleveland, ed. George F. Parker, p. 86 (1892).

He was referring to the tariff.