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UNITED STATES TARIFF ACTS.

IN

N the history of American finances, commerce and industries, given

elsewhere in this volume, the several tariff measures proposed and passed at various stages of the life of the Republic are described in full, with their bearing upon the general fortunes of the country. Subjoined will be found the date of passage of each tariff act from the foundation of the government to the present time, its title and purpose, and explanations as to some of the effects resultant therefrom:

JULY 4, 1789. An act "for laying a duty on goods, wares and merchandise im. ported into the United States.” It will be noted that this act, the second passed by congress after the adoption of the Constitution, had a preamble in which occurred the following significant passage: “Whereas, it is necessary, for the support of the government, for the discharge of the debt of the United States and the encouragement and protection of manufactures, that duties be laid on goods, wares and merchandise imported, be it enacted,” etc.

AUGUST 10, 1790. An act making further provision for the payment of the debts of the United States. This act increased the duties of the one mentioned above.

MARCH 3, 1791.

An act "repealing after the first day of June next the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead; and also upon spirits distilled within the United States, and for appropriating the same.” This was the first

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UNITED STATES TARIFF ACTS.

IN

N the history of American finances, commerce and industries, given

elsewhere in this volume, the several tariff measures proposed and passed at various stages of the life of the Republic are described in full, with their bearing upon the general fortunes of the country. Subjoined will be found the date of passage of each tariff act from the foundation of the government to the present time, its title and purpose, and explanations as to some of the effects resultant therefrom:

JULY 4, 1789. An act "for laying a duty on goods, wares and merchandise im. ported into the United States." It will be noted that this act, the second passed by congress after the adoption of the Constitution, had a preamble in which occurred the following significant passage: “Whereas, it is necessary, for the support of the government, for the discharge of the debt of the United States and the encouragement and protection of manufactures, that duties be laid on goods, wares and merchandise imported, be it enacted," etc.

AUGUST 10, 1790. An act making further provision for the payment of the debts of the United States. This act increased the duties of the one mentioned above.

MARCH 3, 1791. An act "repealing after the first day of June next the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead; and also upon spirits distilled within the United States, and for appropriating the same." This was the first

case of indirect taxation, other than duties on imports. The duty ran from nine cents a gallon to twenty-five, according to its percentage below or above proof. There was also a yearly duty of sixty cents per gallon on the capacity of the stills employed.

MAY 2, 1792. An act "for raising a further sum of money for the protection of the frontier, and for other purposes therein mentioned."

JUNE 5, 1794. An act laying certain duties upon snuff and refined sugar; also upon carriages; and requiring retail dealers in wines, etc., to pay a license of five dollars per year. The duty on snuff manufactured in the United States was eight cents a pound; on refined sugar, two cents a pound.

JUNE 7, 1794. An act laying additional duties on goods, wares and merchandise imported into the United States.

MARCH 3, 1797.

An act for raising a further sum of money, by additional duties on certain articles imported, and for other purposes. At this time stamp duties were imposed on certain certificates, bills of exchange, letters patent, insurance policies, promissory notes, etc.

JULY 8, 1797. An act “laying additional duty on salt imported into the United States, and for other purposes.”

MAY 7, 1800.

An act to continue in force the act last named above.

MAY 13, 1800.
An act "to lay additional duties on certain articles imported."

MARCH 27, 1804. An act "for imposing more specific duties on the importation of certain articles, and also for levying and collecting light money on foreign ships or vessels, and for other purposes." While increasing the duty on numerous articles, this act made free from duty rags of linen, of cotton, of woolen and of hempen cloth; swine

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