The Washington union. [volume] (City of Washington [D.C.]) 1857-1859, 1857-12-25
AID vALoREM AND SPECIFIC DUTIES.


Under the present tariff the duties levied are ad
uaiorem-that is, certain per centage is imposed
upon each dollar of the cost abroad of the article inn
ported. Under every tariff more less Of the i'm
portations have been assessed in the same way. On
some occasions specific duties have been imposed Of
80 many cents per pound, square-yard, or gallon.
Under the latter, when sugar, wool, tea, coffee,
Spices gums lead iron, and like articles, cost very
low or very high price, the duty remains the same.
Sugar costing four cents pound abroad would pay
as much duty if the same had cost ten or twelve.
So of lead, iron, &C. A square yard of cloth would
pay the same duty, whether it bore in the market
high or low price. Wine, brandy, molasses, and ar
tcles sold by the gallon, would pay the same duty
whether costing high or low price. Some tariffs
have declared that certain articles should be deemed
to cost specified prices whether they did so not.
Of course all such enacments relate not to the real
but to an artificial value. The importer pays the
same amount of duties on given quantity, whether
it cost much or little. The real value cost of the
importation would not affect the amount Of duties to
be paid. The government would demand the same
tax for admission to entry whether the article inn
ported was worth large or small sum.
The real value of the importation would have no
bearing upon the amount of duties because the spe-
cifc tax is arbitrarily fixed by an memorable rule.
Under tariff regulated the consumer enjoys only
partial benefit from low prices abroad, because the
customhouse assessments continue at the same rate
regardless of the cost. Such system is artificial
and unnatural and cannot lead to just and salutary
results. The tariff of 1886 abolished these artificial
rules, and imposed duty upon the actual cost Of all
importatons at specified per centages. IF articles
purchased at low price abroad, they pay duty
upon the cost and the consumer enjoys every ad-
vantage resulting from low duties He is not COM
PEELED to pay large duty upon what costs but little.
If the importer purchases low he can sell low he
buys at high rates, he will sell accordingly Every
thing is real instead of fictitious and the consumer
will profit to the broadcast extent by low prices
abroad. sey . a.s
The amount of revenue derived from importations
is much uniform under ad uaorem tariff than
under one imposing specific duties. When prices
are high abroad, importations usually checked
by them, and the amount of will essentially
fall off, except for the increased amount of duty paid
upon given quantity; and when low, the amount
would be diminished, but for the increased amount
of the mportations. Under the specifc-duty system
the variations in foreign prices produce great inc
qualities in our national income. When goods are
high abroad with high duties at home, the revenue
falls off, although the gross amount Of the foreign
purchase may be large When they are low abroad
the tendency is towards an increased quantity of i'm
portations, and consequent large increase of re-
cepts into the treasury. This instability is always
injurious to the public interest. The present mode
of estimating duties has simplicity about it which
is very convenient to the importer and government
Duties estimated by the pound, gallon, or square
yard, require that every article shall BIO weighed,
guaged, or measured and in the lastnamed class
long computations to ascertain the number Of square
yards before tho duties can be calculated. This
artificial system is still further complicated when the
maximum and minimum mode of valuation is rcsorted
to, under which certain articles deemed to cost
fixed sum, whether they do not. The tariff act
Of 1916 wisely rejected all these artificial contri-
vances, and adopted the common-sense plan of levy
ing duties upon the actual cost, with reference only
to the collection of such an amount of revenue as
the commerce of the country win bear, without ma
teriaH affecting the importatons or disturbing the
laws of supply and demand, and the wants of the
government require for its support. Thus far the
system of I'D palorem duties has worked most admi
rably in every respect, and mono but those who have
illegimate collateral purposes in vicw and seek to
profit by special legislation, have ever thought Of
complaining. u M39l aN
NAVAL NEWS. is3.sf
The Navy Department has received dispatches
from Captain s. F. DUPONT, commanding the steam
frigate Minnesota, dated Table Bay, Cape of Good
Hama Sentamher La lah7 having arrival at that