New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1883-02-17
np1nrLCAL T1KLEES.

it have q fair trial.
PRACTICAL T1RIFFS.
Certain general principles should net DC loS'
SIGHT of by the ril-makers when relate 10
the practical administration OF such laws
Where the line of separation between dlher-
emf classes OF merchandise is one diihcuit I'D
nractice TO be drawn such dividing line should
be wiped ont. "Dolls" and TOYS for in
stance. under existing and proposed tarlii
laws are made to pay widely different rates OF
duty Yet in many cases ii is impossible to tell
whether an article is doll or toy IL may DC
either or both. Left to the judgment or us
erection of The expert, the same article now pays
80 per cent at one port and 80 at another. Inc
remedy for this confusion Is simple. Let DOM
classes of goods pay the same rate Ol duty' by
40 per cent, or some such compromise rate.
The difference between iron and steel Is by no
means so clearly defined as is commonly sup
noseG. To draw the line between the superior
grades of the one and inferior qualities oil the
other requires the application of more tests
than can be made within the time ordinarily at
thc cxuert's command. Whctl er an article Is
iron or steel cannot he positively aSceriained
frconcn,ly without destroying the merchandise
way out of this practical difficulty is easy.
Make manufactures of iron and steel pay the
same rate of duty if not 40 per cent some
couitablc rate. 1t would tend greatly toward
qualification in the practical execution OF the
tariff laws if the distinction between iron ana
steel, in all their forms, were broken down
The present law, as well a b0th DIS no"
before Congress, makes artificial mineral waters
dutiable and natural mineral waters free.
This is all very well, provided any aTprai>lng
officer living can know where 10 ORA" the Inc
dividing INTO two classes about thirty mineral
waters imported, all more or less natural ana
all in one sense more or less artificial. HE
Apolhnaris water, for example has been called
ly a m tiority of the chemists IN the coun-
trv of expectation "Tatural.' it has been
pronounced 10y all tie chemists IN the
United States anayziug It, artificial lie
| Applaser and Collector at this port placed
! duty upon st. the Attorney General sua-
| tanned their action, and held that the water was
dutiable the Secretary OF the Treasury over
rulcd the law-oiiiccr of the Government, and
| maid back to a foreign importer about S9o.ouO
in disregard Of the opinion of the Attorney
| General. There this interesting controversy
| stands. with the delightful prospect ahead OF
having similar disputes or differences about "A
dozen other mineral waters, IN which the Hccrc-
| tary of the Treasury will extraordinarily lag
| down the law TO the legal adviser of the Gov
| eminent and solemnly override the chemists
| in n pure question of science The only way To
mt an cud to these irregularities Il to make
| all mineral waters dutabic, or all free. ~ It
cannot in practice be accurately determined
whether these waters are IN fact natura" or
artificial" the law should he so framed as TO
| make such determination unnecessary.
What all the revenue laws most need Is SIM
plihcation. The merchant cares not 50 much
what the rate of duty H. forhc charges the buyer
of his goods with 1t, As that that rate, whether
high or low, shall be fixed uniform and easily
| forcknown. He must know upon what to base
his calculations with view to future purchahes
and sales. As good citizen, he Is ready and
wiling to pay all taxes OH his wares and mor-
chandise imposed by law, but not the taxes inn
posed by the Customs official or Treasury clerk
who may he ignorant Of law. That tariff which
leaves the least possible latitude To the dlscrc-
! ton of those administering 1t IS the simplest
/ and hest Already hopeful progress has been
| made. The vexatious discriminating duty has
been abolished. The Tariff Commission
| through tho efforts of such practical men MS
| Mcmahon, Porter and Amber, wisely recon =.
mended that charges, commissions, and other
| foreign fees DO abolished. They should have
gone one step further, and recommended
| that petty fees and cXactions at home
| should cease to annoy taxpayers and
embarrass commerce. These Custom House
fees in effect impose duty frequently
of 10 or 20 per cent upon samples or
merchandise which the law makes free. II is
generally supposed that the right or power Of
taxation belongs to the legislative, not the ex-
| ccutiyc branch of the Government. But whether
lawfully or unlawiully eXactcd, to compel a
merchant who contributes millions each year TO
| the support of the Government to pay ten
cents here and twenty cents there and generally
larger fees at every Custom House desk at
which he transacts business, is suhjecting him
TO annoyances which a great Government
should not have the littcness to impose. None
but petty principally should charge the tax
payer for the stationery upon which he does
his business while paying his taxes to the State.
Liberal and lghtened protection requires no
obnoxious indirect taxation like this.
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THE REALLY SUSPICIOUS PARTIES.