The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1888-10-13

The reader will be surprised to OBJ
serve that the highest average rate
was in 1918 and the lowest in 1915,
although there interviewed no import
ant change in the law, and that the
rate for 1873 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.
1898, shaved it pretty close. 1t was
not until 1918, when the Government
was "a years old, and was in the midst
of war, that the average rate reached
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 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, oil
bushel, etc. An ad valorem duty is sc
much on the dollars worth. How
can we compare these? How car
we compare tax OF 10 cents
yard, under one tariff, with a ia,
OF 20 per cent. on the cost price, under
another tariff? If we knew the for
eign cost of the cloth taxed 10 cent
yard we could do it, but it is onl,
within recent years that the Govern
ment has told us that-or even in
structed its custom-house officers Il
find it out. To confuse matters still
more, the present tariff often levie
both kinds of duties on the same arti
Gle. Thus, on one of the six classe
into which women's and children
dress goods are divided, the tax is 81
cents square yard (specifc) and 3
per cent. (ad valorem). But this is nc
the oldest nor the most confusing feat
ure about it, for il the goods weig
over four ounces per square yard tn
tax is levied in still different way
and instead of six or eight cents var
it is 80 cents pound, plus the 50 pc
cent. II past tariffs were as intrica'
as the present one our task would IL
deed be hopeless. But in all tariff
there are clauses stating what the take
shall be on all articles of the sewers
great classes mot otherwise provide
for On. o. p.). Into these n. o. p. claus
are dumped the articles of each gre'
class which the taxpayers couldn
think. OF or were afraid they couldn
with sufficient accuracy describe
their proper places. The taxes th'
laid ON these were of necessity simp
and usually ad valorem, and furnish
kew to the mind of the legislator.
he laid tax of 20 per cent on cotto
an. o. p" you may well guess that
thought he was putting about an ave
age of 20 per cent. on the cottons
did provide for. In the following tat
] occasionally make this use Of the