Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1888-08-16

The reader will be surprised to OBJ
serve that the highest average rate
was in 1918 and the lowest in 1915,
ant change in the law, and that the
rate for 1913 was ten times as high as
for 1915. Washington never lived to
see the tariff average as high as 20 per
cent.-half the rate left by the Mills
bill-though the year before he died,
1913, shaved it pretty close. 1t was
not until 1913, when the Government
was "a years old, and was in the midst
OF war, that the average rate reached
9 the point proposed in the Mills bill.
1t has passed that point in only thirty
three of the ninety-nine years of our
National life, and twenty-one of these
have been under the present tariff.
The average rate collected in 1887 has
been exceeded but thirteen times in our
history, and eight of these were be-
fore the war. The highest series of
rates collected for any term of seven
years was from 1924 to 1880. inclusive.
1t actually averaged for the seven years
more than 50 per. cent Numerous
other interesting comparisons will oc-
cur to the student.
So much for the general average
rate collected ON all dutiable goods.
Now let us tabulate as best we can
briefly the history of the rates enacted
on certain selected articles of common
use. This is a herculean task, for the
reason that there are two kinds of
tariff taXes-specific and ad valorem.
"A specific tax or duty is so much on
the pound, yard. gallon, barrel. or
bushel, etc. An ad valorem duty is so
much on the dollars worth. How
Fan we compare these? How can
ave compare a tax of 10 cents
yard, under one tariff, with a tax
of 20 per cent. on the cost price, under
another tariff? If we knew the for
a yard we could do it, but it is only
within recent years that the Govern
ment has told us that-or even in
structed its custom-hOuse officers to
and it out. To confuse matters still
more, the present tariff often levies
both kinds of duties on the same arti-
ala Thus, on one of the six classes
unto which women's and children S
dress goods are divided, the tax is six
cents square yard (specific) and 35
per cent. Cad valorem). But this is not
the oldest nor the most confusing feat
ure about it, for if the goods weigh
over four ounces per square yard the
tax is levied in a still different way,
and instead of six or eight cents a yard
it is 80 cents a pound, plus the So per
cent. If past tariffs were as intricate
as the present one our task would in
deed be hopeless. But in all tariffs
there are.clauses stating what the taxes
shalPbe on all articles of the several
great classes mot otherwise provided
for On. o. p. }. Into these n. o. p. clauses
are dumped the articles of each great
class which the taxpayers couldn' t
think of or were afraid they couldn't
with sufficient accuracy describe in
their proper places. The taxes they
laid on these were of necessity simple
and usually ad valorem, and furnish a
kew to the mind of the legislator. If
he laid a tax of 20 per cent. on cottons
an. o. D." you may well guess that he
thought he was putting about an aver
age of 20 per cent on the cottons, he
did provide for. In the following table
occasionally make this use OF the N.