Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1893-12-28
SPECIFIC AND an yALoREN.


otitot
win you kindly inform many Inter
Csiod foldUfs NJ your excellent paper sue
difference between specific and nd
valorom duties as applied in tho Nee
kinloy law aud The wilson btl now
before CongrOssl
The difference between the terms
specific aud adj vhlorcm as applied %
customs duties may be explained we
think quite a. clearly aud certainly
much moro briefly without pirticuiar
reference to either Of tho measures
named. Our correspondent hardly
means tina, We should take the space
oven n II were possible at this IN.
complete llagc oi one Of the mtasuros
named, 10 compare the two In detail
that Il, euumcra,o the articles on the
du,lablo llst In both, which in tho one
may DO required t. pay a specific, and
VA the other an ad valorsm tax. Tue
meaning Of the respective terms Ia not
affected by the application Of the terms
themselves In this or that onaclmuni
"spcc.hc duties" means the same
thing whether used by Mckinley
or Wilson; and "ad valorcm du.
ties" likewise. Thismuch, howeyer,may
not iuappropriatcly be added; The
Mckinley law uses both al valorcm
and specific dutlrS, with strong PIE.
ference Tor the latter; the Wilson bill
declares cmphatically ior nd valorom
duties wherever possible, tho Trainer
having substituted these for the spo.
cidc duties "whenever Il seemed
practical, because tho ad valoTem
system has worked well In practice
aud because It Is tax upon actual
values"
Tho latter clause gives fairly com.
plote definition OF the term lad val
ortm"-hecording 10 value. A Iarin
based on that system, therefore, varies
with the price ana value OF the import
--,ho duty Is levied upon the real
value Of the article taxet; and this
value Is determined by tue invoices
sworn TO by importers or agents
and subject TO correction by the
appraisers valuation. This torn
psoihc," a. applied b a customs
duty, implies fixed tax upon articles
imported-as for example, 10 cents a
yard on carpets, whether the
carpets Rro worth 81 or 50 per
yard. This ~ naked defini.
ton Of the two uystems. There Is still
another, the compound duty system,
formed Of union Of both the others,
by which each grade OF the commodity
Ia question Is made to carry It, share,
anu--this In a virtual concession ~ the
ad ynlOrem plan-lho adoption Of a
sliding scale which varies tho duty
according " the texture or cost Of the
article.
AS 10 which " the two Il the better
for general use, there always has been,
there ttill Is, ana there nlwaya will be-
divergent We've. So strong ami mas
teriul pTotectionist Us Henry Clay
placed himself ON record as against
the specific and In favor OF the ad
yal0rom system, making the argument
THAT
believe II We adopt hXOd ratio cd
NalOrom the revenue viii no subjected it
fewer frauds than the injustice and fraud
Incident 20 specific duuOs, ono OF Ga,
most prolific sources a tho violation %
ourroyeuuu laws has heon, us everybody
knows, the effort Co get goods ~ hnul
quality and higher value admitted uudpI
the l0w0r rave Of duty required for lhoal
OF o. lower value.
GA the other hand James buchanan
aud other prominent Democrats Of {
previous generation, ana Daniel Man
ming, tho strong man Of Presiden
Cleyelanl's former cabinet, were uue
quiv0cally opposed to nd yaloyem du
ties as against specific, holding tina
the former pyslem puts premium OF
PERJURY, permits the grossest frauds OF
tho royCuue by uudrIyaluati1ur, aul
increases expense by multiplying DO
number Of peuous required " eXVcut
H.
Il must be said that the tariffs o
other countries cast some doubt on IA
opInionof the ,zpedioncy and iustic
% az valorem duties. Ono sulhosit.
points out tina, England Imposes dutl,
on Ss arl,cIyE France on ono, AuslrI
on al7i Russia on 4A1, swcd,uoa nor
Than 800, aud Denmark on 49,, 1ll d
which duties arc specific. Germany
tariff makes 43i aruclpa du,luu.c Uu
Impose, sIogihc duties on an hut tw.
Inly's taul covers Sg7 pr1Iuels, on
on all but Cua the duties arc fpgulh,
Norway c5llects customs on more tina
go arIlc!ea, aud the tu,Ieg ara spgcid
except In elk Instance; Spain, wit
3GjaItlc.es on itB tariff, impoaes on O.
yalorCmduty on but oac, Auuyoboa a
ether sldO Of the queali0u,it eau hurdl