The Somerset herald and farmers' and mechanics' register. [volume] (Somerset, Pa.) 183?-1852, 1845-12-30

ON. That all mInlmunS, and all spe-
cific duties, should be abolished. ad-vaIo-
rem duties substituted in their place-cars
being taken to guard against fraudulent
invoices and under-yaluaiion, and to assess
the duty upon the actual market value.
9th. That the duties should be so i'm
posed as to operate as equally as possible
throughout the Union, discriminating nsi-
thcr for nor against any class Of section.
No horizontal scale of duties is recon-
mended because such scale would &c
refusal TO discriminate for revenue, and
might sink that revenue below the wants
of the government. Some articles viii
yield the largest revenue at duties ihat
would be wholly or partially prohibiiory
IN other cases. Luxuries, as a general
rule, viii bear the highest revenue duties.
but even some very costly luxuries. casi-
ly smuggled, viii bear but light duty
for revenue; while other articles, Of great
bulk and weight, win bear higher duty
for revenue. There Is no instance With
IN the knowledge of this department Of
any horizontal tariff ever having been en-
acted by any one Of the nations OF
the world. There must be diserimina-
uOn for revenue, or the burden Of taxa
tlan must be augmented, in order to bring
the same amount of money into the trea-
sury. In is dificult, also, TO adopt any
arbitrary maximum, to which an in1exi-
bic adherence must be demanded in al
cases. Thus, upon brandy and spirits.
specific duty, varying as an equivalent
ad-valorem from $50 TO 261 per cent,
yields large revenue; vet no one would
propose either of these rates as maxi
mum. These duties are too high for re-
enue, from the encouragement they pre-
sent for smuggling these baneful Iuxu-
nes; yet duty Of 20 per cent. upon
brandy and spirits would be far below the
revenue standard, would greatly diminish
the income on these imports, require IN
creased burdens upon the necessaries of
life, and would revolt the moral sense of
the whole community. There arc many
other Injuries which will bear a much
higher duty for revenue than 30 per cent;
and the only maximum IS that which ex-
Perience demonstrates will bring, in each
case the largest reveni1a AZ the Ioszsss -afs
Of duty. Nor should maximum reveue
duties be imposed upon all articles; for
this would yield too large an income, ard
would prevent all discrimination within
the revenue standard, and require necessa-
ries to be taxed as high as Injuries. But,
whilst it IS impossible to adopt anv hori-
zontai scale of duties, or even arbitrary
maximum, experience proves that, as a
general rule, duty of 20 per cent, ad-
valorem will yield the largest revenue
There are, howeve few exceptions a.
boye, as well as many below, this stand
ard. Thus, whilst the lowest revenue
duty on most Injuries exceeds 20 per
cent, there are many costly articles, Of
small bulk and easily slnuggled, which
would bring, perhaps, no revenue at du-
ty so high as 20 per cent, and, even at the
present rate Of a per cent, they viii
yield, IN most cases, a small revenue:
whilst coal, iron, sugar and mOlzsses, ar
ticles OF great bulk and weight, yielded
last year SIX millioas of revenus, at an g.
verage rate Of duty exceeding 60 per
cent, ad-yslorem. These duties are far
too high for revenue upon all these arti-
cles, and ought to be reduced to revenus
standard; but if Congress desire to obtai7
the largest revenue from duties on these
articles, those duties, at the lowest rate for
revenue, would exceed 20 per cent, ad-
valorem.
The Secretary is Of the opinion that
sufficient means can be obtained, at he
lowest revenue duties, on the articles now
subjected to duty; but if Congress desire
large revenue, it should be procured bv
taxing the free articles, rather than trans
cend, IN any case, the lowest revenue d.
ties. /. is thought, however, that, with
out exceeding the limit in any case, an
adequate revenue viii still be produced,
and permit the addition 10 the free list OF
salt and guano.
The duty on cotton bagging Is equiva-
lent to $500 per cent. ad-valorem on the
Scotch bagging, and to l22,Il per cent.
on the gunny-bag; and vet the whole rev.
enue from these duties has fallen to sG6,
066,50. Nearly the entire amount, there
fore, Of this enormous tax makes no sddi-
ton to the revenue, but enures TO the ben
eft Of about thirty manufacturers. As
five-sixths of the cotton crop is exported
abroad, the same proportion OF the bag
ging around the bale is exported, and sold
abroad at heavy loss, growing oul Of
the deduction for tare. Now, as duiies
are designed to operate only on the do
mestic consumption, there ought to be a
drawback Of the whole duty on cotton
bagging re-exported around the bale, on
the same principles on which drawbacks
are allowed in other cases. The cotton
planting is the great exporting interest an
suffers from the tariff in the double capa-
city of the consumer and exporter. Get
ion is the great basis of our foreign sx-