Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1849-09-28
SPECIFIC DurIEs.-With some unimportant

SPECIFIC DuTIEs.-W With some unimportant
devia.ions not affecting the general principle, ]
the Democratic Tariff of 1916 is based upon y
the ad caiorem psinciple,-or principle &C v
cording to which the duties upon all articles b
subject 10 pay duty. are charged in proportion
to the actual value of the articles themselves.
The system commended for by our opponents
imposes fixed duty of certain amount up
on all articles of similar character without
reference TO their respective values, as, for in
stance, so much per yard upon broadcloth' or
so much per pound upon coffee. Now every
body knows that some descriptions OF broad
cloth are worth twice as much per yard as
others. Some descriptions of coffee are worth
twice as much per pound as others, yet under
system OF specific duties they are all charged
alike per yard or per pound. To show the
operation of this, let US take two yards of
broadcloth. one costing, say six dollars, the
other three dollars, and both paying duty of,
say two dollars per yard. Is it not evident
that one is taxed twice as high according to
its value as the other This, while the finer
and more expensive article. chiefly used by
the rich, pays duty of only thirty-three and
one-third per cent, the lower priced article
which the poor man uses pays double, or that
proportion-66 2-3 per cent.
Against the ad valorem system, II is conten-
tended. that as the duty is charged according
10 the invoice, il leads merchants to commit
perjury by invoicing their goods two low, and
then swearing TO the invoices. But it should
be remembered that the5collector. in any case
where he suspects fraud, has the power of
compelling the merchant TO part with his goods
at the value he return them to the custom
pretty effectual guard against fraud to any
great extent. Besides, il should be remem-
bered that this liability to deception and fraud
: is inseperable from all human systems, and as
none can altogether prevent. it, that is bes,
y which most nearly accomplshes this desirable
end. At any rate the specific system, by its
very use, inf1icts far more fragrant wrongs
= than even the abuse of the ad valorem system
can lead TO. So plain indeed, is the fact. that
l. even Henry Clay himself was forced TO ADM,
u it, and in one of his last speeches in the Sen.
a ate Of the United States, he furnishes one OF
l. the mos: forcible arguments in favor of the
/ ad valorem principle which we have anywhere
n met. We would call the attention of our whig
J. readers to the words of their ablest statesman
- and formerly at least their great embodiment
70 Extracts from Mr.. Ctay's speech.
le "What are the other principles of the act
First, there is the principle that fixed ad va
loren duty shall prevail and be in force at al
Il times. For one, am willing 10 abide by tina
IE principle. There are certain vague notion
6. afoat as 10 the utility and necessity OF specf
duties and Determinations, which, am per
le snaded, arise from want of right under
ur standing on the subject We have had tn
of ad Ua1orem principle practically in force eve
q. since the compromise act was passed ; an
there has been no difficulty in adminstern
70 the duties OF The treasury on that principle.
er cit was necessary first to ascertain the va
ge ue of the goods, and then to impose the dut
If. upon them; and from the commencement
l.. the act to this day. the ad valorena principl
y has been substantially in operation. Compal
We the difference between specific and the ad 10
it loren system of duties, and | maintain tn;
de the latter is justly entitled 10 the preference
"a, The one principle declares the duly paid sha
'"' be upon the real value OF the article taxed
eS the specific principle imposes an equal dut
en- on articles greatly unequal in value. Cote
re for example, (and it is an article which alway
Gu suggests itself TO my thoughts.) is one of II
ur articles on which specific duty has bee
levied Now it is perfectly we'll known tn
Or, the Mocha coffee is worth at least twice
er- much as the coffee of ST. Domingo or Cub
te, yet both pay the same duty The tax has
led respect to the value, but ii is arbitrarily levi
'as on all articles of specific kind alike, howe
Ith er various and unequal may be their value.
I'D say that, in theory, and according to eve
!th sound principle of justice, the al galore
1t mode of taxation is entitled TO the prefererc
lad There is, admit, one objection TO it !: as Il
he value Of an article is matter subject 10 OPT
OF ion, and as opinions will ever vary. eth
ly- honestly or fraudulentIy, there is some diff
ial Guilty in preventing frauds But with Il
/, it home valuation proposed by my friend fro
u.s. Rhode Island, (Mr Simmons the ad galore
A system can be adopted with all practical
net safety, and will be liable to those chances O
in y of fraud which are inevitable under al
md and every system.
he again what has been the fact from Il
M. origin of the government until now The a
leo tlcles from which the greatest amount OF rev
po- nue. has been drawn, such as woolens, linen
&C. silks, cottons, worsteds, and a few other
er- have all been taxed on the ad valorem primo
TO pie, and there has been no difficulty in Il
operation. | believe, upon the whole, that
ia is the best mode. believe that if we ado
Ute fixed rate ad valorem, wherever it can
IN, done, the revenue will be subjected to few
to frauds than the injustice and frauds incide
hat to specific duties. One of the most prolil
yht sources of the violation of our revenue Law
his has been, as everybody, knows, the effort
Or get in goods of finer quality and higher va
W. ue, admitted under the lower rate of duty r
lch quired for those of lower value. The hon
ent rabIe gentleman from New Hampshire, IN
red Woodbury. and the honorable senator fro
cry New York, (Mr. Wright,) both wei: kno
this But if the duty was laid ad valore'
ton there could be no motive for such an efo
&c and the fraud in its present form would ha
II no place. In England, as all who have re;
IT'S, the able report made by Mr. Hume, a Scott.
Out member in the House of Commons, must pc
ty' ceiye. they seem to be giving up specific d
as ties, and the tendency in the public mind a
The pears to be, instead of having variety
ne specific duties and variety OF ad Ualorem
his ties, to have one permanent fixed rate OF du
the for all articles am willing. repeat, 10 a.