The daily union. [volume] (Washington [D.C.]) 1845-1857, 1849-11-03

New Orleans Crescent brief but admirable comparative
view Of the ad vaorem and specific duy systems. The ad
vantage is clearly on the side OF the former It is best
in every point of view according the abstract princ.
pie Of apporoning the tax according the value Of the
artcle-best for the great body Of the community who
should contribute to the support of government according
the ability Of their and the amount Of their con.
sumption; whilst the other system is best only for the
manufacturer, in protecting his fabrics:
AID vALoRExs AND SPECIFIC DUriEs.--Recenfy general
attack by the friends OF the protective policy been made
upon the ad vaorem principle Of levyng duties upon i'm
1t has been discovered that this principle, which
takes certain fixed proportion OF the value Of imported
goods for the Of the government, 10 oppressive
nestle interests and destructive the pubic morals Long
essays published, plentiiuly interpreted with tariff
statistics to prove how the may be and 10 habit
ualy derauded extent by false invoices
and wholesale perjury There undoubtedly great deal
af difficulty in exactly vauing the goods imported, but il
say thar the foreign invoice Is the Of
value received at the custo-house Il is only the
proofs of value which is determined by our own
ooer. and penalties imposed for
II an invoice OF goods Is found appsasemen exceed
in value by only tea cnt the value declared by the
entry, the whole invoice is chargeabe with tvssty per
ce~f increase Of duty the appraised value Dligent
and faithful officers could think make undervaua.
lion dangerous and expensive business. Besides II
the objection be merely TO the operation Of the SYSTEM
ought not to be condemned without the previou. ex.
mains yet uDred which would doubtless have a stringent
effect In REFRESHING frauds Il that all occasions gov
,nmen should have the option oftakng the duties either
cash upon the valuation or 10 kind taking It's proportion
II the goods This has been proposed different times
when tariff bills under consideration but there are
difficulties In the details for carrying out which caused
rejection But II would decidedly, be better 10 adopt H.
rather than abandon the ad vsorem system for that
specifics The difficulty of administering the law should
ground for the adoption Of antagonist principle
while any remedy is possible for the Dialects
But the defects of the law Of secondary importance
after all, in the objections the ad vaorem duties The
real grievance is in the principle. and the real ground Of
complaint Is that does not Sufficiently protect the domestic
In the possession Of tho make. foreign
competition Fairly stated, and openly stated the demand
IS that specific duties needed proect domestic man
the interest of the manufacturer that they should rise and
rise when they are OF no use 10 him.
Yet IL often stated that the manufacturer want
no increase in the absolute rates Of All they
that the protection contained the ad vaorem duties
shoull be made specific.
The propositions are irrcconclabe. Specific dates
tske into consideration quantity In form only. Ad
valorens consider only value By one SUSTAIN fixed tar
charged upon all imports Of the kind without
gard to cost by the nj vaorem every individual an
ae Is charged In proportion he valuation specific
duty any class Of articles, square yard of cloth,
dozen Of glassware Of kind may be accident
ally equivalent 10 given ad vslorem upon Of
'ices. Bot with all others Of the class, is differ.
:nand The difference increases In both directions from
the point Of casual coincidence. Thus specific duty
Of one dollar yard upon cloth. twenty-five per
luy sd valorem upon cloths costing Jour dollars yard;
and every specific duty be rhas shown TO be equiv
alcnt In some cases certain ad vaiorcm Bat at
every other point the duties by seals increase the
other dminishes Thus the duty wentyHv per
equal to duty OF one dollar yard cloths costing four
dollars But cloths costing six dollars yard the twenty
i've per cent would amnunt dollar and half Tho
specific duty Of dollar the yard would be only sixteen
and two thirds Of psr cent ad vaorem So the info
or quality, costing two dollars yard, the specific duty
would be y per cent and the nd vsorom OF twenty 1--we
per cent would be only fly Both hactuass the
coat Of the article vaesonly the ad valorem duty pre-.
serves the proportion TO the value Of the article taxed
being the 10 s.priced and higher more cosby,
while specific duty operates reverscy md Is higher m
the value Of the article diminshes and fas as Il rises
This violates the first principle Of L.. that
should contribute 10 the support of government In pro-
portion 10 their The principle Of tho specific
that all who use imported articles the corresponding
domestic article OF which the price IL BY taxing
the foreign article, shall pay alike whether they use
cheapest and coarses or the fine and costly article.
The tar Is essentially unequal and its inequality OF the
worst sort Tor dscrminstes In favor those who
most able to pay and imposes burdens by system the
poorer consumer the hghed upon the poorest As
nue., te ad vaorcn contains the only true principle Of
revenue that taxation shall be graduated by the ability OF
the payer. The specifics the conrsry-bcng the
liked sum upon every description Of suclemake the do
ties largest on the inferior article growing lghcr as tho
cost sugnents.
The plain Distinction therefore, be observed for the
fair discussion Of this question: al vaorem duties are
equitable adjustments OF the contributions payers of
revenue the government In which protection 70 manu-
lecturers incident Specifies are arbitrary arrange
Of the In which the protection Is the first con-
alteration, and merely contingent and accidental
CoRRxorroS The signature the Of Mr. Douglas,
yesterdays Uao~ should have been JoHS DouoLAs,g,
instead OF John s Douglas" The deacel safe Of The
Manuscript led 10 the error,