# United States Statutes at Large/Volume 4/20th Congress/1st Session/Chapter 55

The Tariff of 1828 was a protective tariff passed by the Congress of the United States on May 19, 1828, designed to protect industry in the Northern United States. Created during the presidency of John Quincy Adams and enacted during the presidency of Andrew Jackson, it was labeled the "Tariff of Abominations" by its Southern detractors because of the effects it had on the Southern economy. It set a 38% tax on 92% of all imported goods and a 45% tax on raw materials, such as tobacco and cotton, two of the South's strongest commodities.
The manufacturing-based economy in the Northern United States was suffering from low-priced imported goods from Europe. Additionally, the North's agrarian industry could not compete against the South's, a fact that encouraged Northern leaders to seek more aggressive protectionist measures despite the harm it may cause the South. The major goal of the tariff was to protect the North's industries by heavily taxing goods from Europe and the South. The South was harmed directly by having to pay higher prices on goods the region did not produce, as well as a 45% tax on the raw goods its producers exported to the North. The South was also harmed indirectly because reducing the exportation of British goods to the U.S. made it difficult for the British to pay for the cotton they imported from the South. The reaction in the South, particularly in South Carolina, led to the Nullification Crisis. The tariff marked the high point of U.S. tariffs in terms of average percent of value taxed, though not resulting revenue as percent of GDP. Warning: template has been deprecated.
Chap. LV.—An Act in alteration of the several acts imposing duties on imports.
After Sept. 1, 1828, there shall be levied the following duties:Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the first day of September, one thousand eight hundred and twenty-eight, in lieu of the duties now imposed by law, on the importation of the articles hereinafter mentioned, there shall be levied, collected, and paid, the following duties; that is to say:
On iron, in bars, or bolts, not manufactured.First. On iron in bars or bolts, not manufactured, in whole or in part, by rolling, one cent per pound.
On bar and bolt iron, made wholly, or in part, by rolling. Proviso.On bar and bolt iron, made wholly, or in part, by rolling, thirty-seven dollars per ton: Provided, That all iron in slabs, blooms, loops, or other form, less finished than iron in bars or bolts, except pigs or cast iron, shall be rated as rolled iron bars or bolts, and pay a duty accordingly.
On iron, or steel wire.Fourth. On iron or steel wire, not exceeding number fourteen, six cents per pound, and over number fourteen, ten cents per pound.
On round iron, or brazier’s rods.Fifth.On round iron, or brazier’s rods, of three sixteenths to eight sixteenths of an inch diameter, inclusive; and on iron in nail or spike rods, slit or rolled; and on iron in sheets, and hoop iron and on iron slit or rolled for band iron, scroll iron, or casement rods, three and one half cents per pound.
On axes, adzes, &c.Sixth. On axes, adzes, drawing knives, cutting knives, sickels, or reaping hooks, scythes, spades, shovels, squares, of iron or steel, bridle bits of all descriptions, steelyards and scale beams, socket chisels, vices, and screws of iron for wood, called wood screws, ten per cent. ad valorem, in addition to the present rates of duty.
On steel.Seventh. On steel, one dollar and fifty cents per one hundred and twelve pounds.
On lead, in pigs or sheets.Eighth. On lead, in pigs, bars, or sheets, three cents per pound; on leaden shot, four cents per pound; on red or white lead, dry or ground in oil, five cents per pound; on litharge, orange mineral, lead manufactured into pipes, and sugar of lead, five cents per pound.
After June 30, 1828, there be collected, &c. the following duties:Sec. 2. And be it further enacted, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, in lieu of those now imposed by law.
On wool unmanufactured. Wool imported.First. On wool unmanufactured, four cents per pound; and also, in addition thereto, forty per cent. ad valorem, until the thirtieth day of June, one thousand eight hundred and twenty-nine; from which time an additional ad valorem duty of five per cent. shall be imposed, annually until the whole of said ad valorem duty shall amount to fifty per cent. And all wool imported on the skin, shall be estimated as to weight and value, and shall pay the same rate of duty as other imported wool.
On manufactures of wool, or of which wool shall be a component part, except carpetings, &c. Proviso: on all manufactures of wool, except, &c.Second. On manufactures of wool, or of which wool shall be a component part, (except carpetings, blankets, worsted stuff goods, bombazines, hosiery, mits, gloves, caps, and bindings,) the actual value of which, at the place whence imported, shall not exceed fifty cents the square yard, shall be deemed to have cost fifty cents the square yard and be charged thereon with a duty of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem: Provided, That on all manufactures of wool, except flannels and baizes, the actual value of which, at the place whence imported, shall not exceed thirty-three and one third cents per square yard, shall pay fourteen cents per square yard.
On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, to exceed fifty cents the square yard.Third. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed fifty cents the square yard, and shall not exceed one dollar the square yard, shall be deemed to have cost one dollar the square yard, and be charged thereon with a duty of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem.
On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, not to exceed 2 dollars and 50 cents the square yard, shall be deemed, &c.Fourth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed one dollar the square yard, and shall not exceed two dollars and fifty cents the square yard, shall be deemed to have cost two dollars and fifty cents the square yard, and be charged with a duty thereon of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem.
Fifth. All manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place ​Fifth.whence imported, shall exceed two dollars and fifty cents the square yard, and shall not exceed four dollars the square yard, shall be deemed to have cost, at the place whence imported, four dollars the square yard, and a duty of forty per cent. ad valorem, shall be levied, collected, and paid, on such valuation, until the thirtieth day of June, one thousand eight hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem.
Sixth.Sixth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed four dollars the square yard, there shall be levied, collected, and paid, a duty of forty-five per cent. ad valorem, until the thirtieth day of June, one thousand eight hundred and twenty-nine, and from that time a duty of fifty per centum ad valorem.
Seventh.Seventh. On woollen blankets, hosiery, mits, gloves, and bindings, thirty-five per cent. ad valorem. On clothing ready made, fifty per centum ad valorem.
Eighth.Eighth. On Brussels, Turkey and Wilton carpets and carpetings, seventy cents per square yard. On all venetian and ingrin [ingrain] carpets or carpeting, forty cents per square yard. On all other kinds of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of either, thirty-two cents per square yard. On all patent printed or painted floor cloths, fifty cents per square yard. On oil cloth other than that usually denominated patent floor cloth, twenty-five cents per square yard. On furniture oil cloth, fifteen cents per square yard. On floor matting made of flags or other materials, fifteen cents per square yard.
After June 30, 1828, there shall be collected, &c., on the importation of the following articles, certain duties.Sec. 3. And be it further enacted, That from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid on the importation of the following articles, in lieu of the duty now imposed by law:
On unmanufactured hemp.First. On unmanufactured hemp, forty-five dollars per ton, until the thirtieth day of June, one thousand eight hundred and twenty-nine, from which time, five dollars per ton in addition, per annum, until the duty shall amount to sixty dollars per ton. On cotton bagging, four and a half cents per square yard, until the thirtieth day of June, one thousand eight hundred and twenty-nine, and afterwards a duty of five cents per square yard.
On unmanufactured flax.Second. On unmanufactured flax, thirty-five dollars per ton, until the thirtieth day of June, one thousand eight hundred and twenty-nine, from which time an additional duty of five dollars per ton, per annum, until the duty shall amount to sixty dollars per ton.
On sail duck.Third. On sail duck, nine cents per square yard; and, in addition thereto, one half cent yearly, until the same shall amount to twelve and a half cents per square yard.
On molasses.Fourth. On molasses, ten cents per gallon.
On all imported distilled liquors.Fifth. On all imported distilled spirits, fifteen cents per gallon, in addition to the duty now imposed by law.
On all manufactures of silk, &c.Sixth. On all manufactures of silk, or of which silk shall be a component material, coming from beyond the Cape of Good Hope, a duty of thirty per centum ad valorem; the additional duty of five per centum to take effect from and after the thirtieth day of June, one thousand eight hundred and twenty-nine; and on all other manufactures of silk, or of which shall be a component material, twenty per centum ad valorem.
On indigo.On indigo, an additional duty of five cents the pound, from the thirtieth day of June, one thousand eight hundred and twenty-nine, until the thirtieth day of June, one thousand eight hundred and thirty, and from that time an additional duty of ten cents each year, until the whole duty shall amount to fifty cents per pound.
After June 30, 1828, no drawback of duty shall be allowed on the exportation of any spirits, &c.Sec. 4. And be it further enacted, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, no drawback of ​duty shall be allowed on the exportation of any spirit, distilled in the United States, from molasses; no drawback shall be allowed on any quantity of sail duck, less than fifty bolts, exported in one ship or vessel, at any one time.
After June, 30, 1828, on window glasses of certain sizes. Proviso: all window glass imported.Sec. 5. And be it further enacted, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, in lieu of the duties now imposed by law, on window glass, of the sizes above ten inches by fifteen inches, five dollars for one hundred square feet: Provided, That all window glass imported in plates or sheets, uncut, shall be chargeable with some rate of duty. On vials and bottles not exceeding the capacity of six ounces each, one dollar and seventy-five cents per groce.
On all imported roofing slates.Sec. 6. And be it further enacted, That from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, in lieu of the duties now imposed by law, on all imported roofing slates, not exceeding twelve inches in length, by six inches in width, four dollars per ton; on all such slates exceeding twelve, and not exceeding fourteen inches in length, five dollars per ton; on all slates exceeding fourteen, and not exceeding sixteen inches in length, six dollars per ton; on all slates exceeding sixteen inches, and not exceeding eighteen inches in length, seven dollars per ton; on all slates exceeding eighteen, and not exceeding twenty inches in length, eight dollars per ton; on slates exceeding twenty inches and not exceeding twenty-four inches in length, nine dollars per ton;On ciphering slates. and on all slates exceeding twenty-four inches in length, ten dollars per ton.
On cotton cloths, excepting nankeens, imported direct from China, &c.Sec. 7. And be it further enacted, That all cotton cloths whatsoever, or cloths of which cotton shall be a component material, excepting nankeens, imported direct from China, the original cost of which, at the place whence imported, with the addition of twenty per cent. if imported from the Cape of Good Hope, or from any place beyond it, and of ten per cent. if imported from any other place, shall be less than thirty-five cents the square yard, shall, with such addition, be taken and deemed to have cost thirty-five cents the square yard, and charged with duty accordingly.
In all cases where the duty now is, or hereafter may be, imposed on any goods, &c.Sec. 8. And be it further enacted, That, in all cases where the duty which now is, or hereafter may be, imposed on any goods, wares, or merchandises, imported into the United States, shall, by law, be regulated by, or be directed to be estimated or levied upon the value of the square yard, or of any other quantity or parcel thereof; and in all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares, or merchandises, imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated, and ascertained, and the number of such yards, parcels, or quantities, and such actual value of them, as the case may require: And it shall, in every such case, be the duty of the appraisers of the United States, and of every of them, and of every other person who shall act as such appraiser, by all the reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto, to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require; and all such goods, wares, and merchandises, being manufactures of ​wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States,Appraisement. of as great actual value as if the same had been entirely finished. And to the value of the said goods, wares, and merchandise, so ascertained, there shall, in all cases where the same are or shall be charged with an ad valorem duty, be added all charges, except insurance, and also twenty per centum on the said actual value and charges, if imported from the Cape of Good Hope, or any place beyond the same, or from beyond Cape Horn; or ten per centum if from any other place or country: and the said ad valorem rates of duty shall be estimated on such aggregate amount, any thing in any act to the contrary notwithstanding:Proviso. Provided, That, in all cases where any goods, wares, or merchandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon the value of the square yard, or any other quantity or parcel thereof, shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof, at the time of purchase before such last exportation to the United States, in the country where the same may have been originally manufactured or produced.
In cases where the actual value of any goods, &c. imported into the United States, and subject to ad valorem duty. Proviso.Sec. 9. And be it further enacted, That, in all cases where the actual value to be appraised, estimated, and ascertained, as hereinbefore stated, of any goods, wares, or merchandise, imported into the United States, and subject to any ad valorem duty, or whereon the duty if regulated by, or directed to be imposed or levied on, the value of the square yard, or other parcel or quantity thereof, shall, by ten per centum, exceed the invoice value thereof, in addition to the duty imposed by law on the same, if they had been invoiced at their real value, as aforesaid, there shall be levied and collected, on the same goods, wares, and merchandise, fifty per centum of the duty so imposed on the same goods, wares, and merchandise, when fairly invoiced: Provided, always, That nothing in this section contained shall be construed to impose the said last-mentioned duty of fifty per centum, for a variance between the bona fide invoice of goods produced in the manner specified in the proviso to the eighth section of this act, and the current value of the said merchandise in the country where the same may have been originally manufactured or produced: And, further, That the penalty of fifty per centum, imposed by the thirteenth section of the act, entitled “An act supplementary to, and to amend the act, entitled ‘An act to regulate the collection of duties on imports and tonnage, passed the second day of March, one thousand seven hundred and ninety-nine, and for other purposes,’”1799, ch. 22. 1823, ch. 21. approved March first, one thousand eight hundred and twenty-three, shall not be deemed to apply or attach to any goods, wares, or merchandise, which shall be subject to the additional duty of fifty per centum, as aforesaid, imposed by this section of this act.
Duty of the Secretary of the Treasury.Sec. 10. And be it further enacted, That it shall be the duty of the Secretary of the Treasury, under the direction of the President of the United States, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, as the President of the United States shall think proper, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities thereof, as the case may require, and of such actual value of every of them: And it shall be the duty of the Secretary of the Treasury to report all such ​rules and regulations, with the reasons therefor, to the then next session of Congress.
Approved, May 19, 1828.