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CHAPTER XI. DUTIES AND TARIFFS.
 1. Duty is a term used to designate a sum paid by foreign merchandise coming to our country for sale, for the privilege of entering and being offered to purchasers. Tariff is a rate, or scale, of duties. 2. Ever since intercourse has become frequent between different nations commerce has been occupied in effecting interchanges of the products and industries of each country with others. Each country has peculiarities that specially fit it for the production or manufacture of some article, or list of articles, which others would be unable to produce, or would produce at greater inconvenience and expense, and which is of high value to all, or many of the others. The social principle has proved to be of extreme value to the improvement of men, and to their happiness; and we might say that, in this unequal distribution of capacities in the lands, and the races who inhabit them, the exercise of the social principle, on a broad scale, was made, by nature, indispensable.
3. Each nation, then, devotes itself to its special features of production, and exchanges its surplus with others for what it wants of their different surplus, to mutual profit. Just as A is a farmer, and raises grain, while B is a mechanic. Each has a natural adaptation to the business he pursues, and each needs what the other produces. So they exchange, and each has the full benefit of the success and different genius and resources of the other. Commerce is the same in principle, and interchange becomes constantly more extensive.
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4. Government naturally regulates commerce because it is one of the general interests of the country. It finds an indefinite amount of foreign merchandise waiting to enter to be put on sale. It was long ago discovered that here was a convenient mode of producing a government income without disturbing the people with a constant demand for money to pay its expenses. Whatever foreign goods had to pay for permission to enter, was quietly added to the price afterward, and so the people paid their taxes to the government in an indirect way in the form of a Duty. They pay the price asked, if it be within their means, without knowledge, or thought, of what part goes to the government, unless they study the subject carefully.
It has always been the case, then, that a government could get all the money it wanted, from this source, in ordinary times, with very little trouble. That mode is naturally a favorite with them. Whether it is the best way for the people is another question, which has been, at different times, very warmly debated in our government. It is not our place here to take up the argument, but it is worthy of a careful study by the people.
5. A Tariff of duties is established to carry on the government. There is another object that has had many advocates, and has quite commonly exerted an influence to raise the tariff on some things. It is stated in the preamble, or introduction, to the first act passed by the first Congress, on this subject, July 4th, 1789, “Whereas, it is necessary for the support of the government, for the discharge of the debts of the United States, and the encouragement and protection of manufactures, that duties be laid on goods, wares, and merchandise imported.” It was considered important to protect and encourage our manufactures, by putting so high a price on the same kind of foreign goods that ours would have the advantage and sell at a less price or greater profit.
This might have been a wise measure, in the early days of the country, when there were few manufactures. Whether it has been so since, or is so now, is not so clear.
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6. Every man should make up his mind what is right and best and act as he sees to be most for the general good. It has two disadvantages. It embarrasses the interchange that we have described as so profitable, and under a high tariff sometimes practically forbids it. It is unsocial, and we declare by it, that we will, so far as possible, live within ourselves, and have as little to do with our neighbors as we can. Besides, it is our own people who have to pay the duty, mainly, if they use the foreign goods; or the higher price on domestic goods if they buy them; so that one class of the people, that is, the mass of them, pay another small class large sums to manufacture what might be bought from foreigners with less money. It is a fine thing for the manufacturers, but not quite so fine for those who buy them, unless they feel like making their countrymen a present for every piece of goods he will manufacture for them, beside the proper cost as made by others.
It has the advantage of encouraging industries of different kinds; and has been believed to contribute greatly to the general prosperity in that way. Some think it best to let all those things arrange themselves, and leave each nation to bring us what they can produce cheapest and sell them more of what we can produce cheapest. They believe this is the secret of prosperity, besides being more social. It is a question to be carefully examined. It seems probable, that, in the end, all nations will agree on this policy, and raise their revenue in some other way. It is perhaps too soon to expect that, as yet.
We have never been without a tariff, though there has been much discussion in Congress, and between parties, whether it should be protective or not. So it has often changed from low to high and back again. The necessities of our war, and the heavy debt, made it important, in the highest degree, to raise all the revenue we could, and the subject has not been much discussed for many years.
7. The Duties are mostly collected in the cities, and, as foreign goods come mainly by water, in the seaports of the country. Duties are often called Customs, and the places where[269] they are collected Custom Houses; and the officers Custom House Officers. These places are located in ports along our sea coast, and there are some thousands of custom house officers of all grades. The buildings erected by the government have cost many millions of dollars. The larger part of the duties are collected in the great seaport cities, as Boston, New York, Baltimore, New Orleans, and San Francisco.
Places, designated for foreign vessels to present their goods for examination and collection of the duty, are called Ports of Entry. If they are delivered at some other place, where there is no custom house they are called Ports of Delivery.
8. Congress alone has power to lay these duties. There are two modes of imposing them; sometimes one and sometimes the other being adopted, according to the views of the Congress legislating. They are called specific and ad valorem duties. Ad valorem means, according to the cost, and is counted on the cost in the country the article comes from. Specific duties are so much on the article, without regard to the cost. On many things imported there is no duty, and they are called “free goods.”
Changes are continually made in the tariff to conform to the requirements of the Treasury, the desires of the people, and the changing views of the legislators.
DRAWBACKS.
 
9. When the duties on foreign goods have been paid, and they are afterwards exported, the duties which have been paid are refunded to the owner. The money thus paid back is called a drawback. All imported goods are entitled to drawback whenever they are taken out of the United States.
BOUNTIES ON EXPORTED GOODS,
 
take money out of, instead of putting it in the treasury, yet the government in a few cases has allowed bounties upon exported articles. Fish taken by American vessels, refined sugar and distilled spirits made from imported sugar and molasses, are examples. This was done to encourage domestic industry and enterprise.
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CUSTOMS REVENUE FOR FIFTY-ONE YEARS.
 
A Comparative Statement showing the Customs Revenue, Amount of Dutiable and Free Goods Imported, and the Average Rate of Duty on Imports, every year from 1821 to 1871, inclusive.
Year. Receipts from Customs. IMPORTS. *Per cent. on dutiable. *Per cent. on aggregate.
Free. Dutiable. Total.
1821 $18,475,703 57 $ 10,082,313 $52,503,411 $62,585,724 35.6 29.5
1822 24,066,066 43 7,298,708 75,942,833 83,241,541 31.7 28.9
1823 22,402,024 29 9,048,288 68,530,979 77,579,267 32.7 28.8
1824 25,486,817 86 12,563,773 67,985,234 80,549,007 37.5 31.6
1825 31,653,871 50 10,947,510 85,392,565 96,340,075 37.1 32.8
1826 26,083,861 97 12,567,769 72,406,708 84,974,477 34.6 30.7
1827 27,948,956 57 11,855,104 67,628,964 79,484,068 41.3 35.1
1828 29,951,251 90 12,379,176 76,130,648 88,509,824 39.3 33.8
1829 27,688,701 11 11,805,501 62,687,026 74,492,527 44.3 37.1
1830 28,389,505 05 12,746,245 58,130,675 70,876,920 48.8 40.0
1831 36,596,118 19 13,456,625 89,734,499 103,191,124 40.8 35.4
1832 29,341,175 65 14,249,453 86,779,813 101,029,266 33.8 29.0
1833 24,177,578 52 32,447,950 75,670,361 108,118,311 31.9 22.4
1834 18,960,705 96 68,393,180 58,128,152 126,521,332 32.6 15.0
1835 25,890,726 66 77,940,493 71,955,249 149,895,742 36.0 17.2
1836 30,818,327 67 92,056,481 97,923,554 189,980,035 31.6 16.2
1837 18,134,131 01 69,250,031 71,739,186 140,989,217 25.3 12.4
1838 19,702,825 45 60,860,005 52,857,399 113,717,404
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