The state chronicle. [volume] (Raleigh, N.C.) 1891-1893, 1893-03-25
TARIFF REFORM BILL.
REVENUE TO BE THE SOLE
BASIS.
Full Details as to Raw Materials, Tin
Plate, Silk and Other Items

Thomas G Sherman, David A Wells.
John Dewitt Warner snd Everett p.
Wheeler. has complt ted the first draft ct
its new tariff bill, which is to be suo
mitted to the Administration and Con
gress for consideration and action.
The general principles upoa which the
proposed tariff has been frat led are in
the main as follows:
Crude material to be used in the pro
cess of manufacture are generally made
free of duty.
In taxing other articles, the general |
object has been to fix such rates as would |
produce the largest amount of revenue in
a series of years consistent with large |
importations.
The purpose of obtaining the largest
revenue has, however, been limited Ly
consideration of the welfare and necessi
ties of the people at large, and especially
the poorer classes.
The purpose of obtaining revenue for
the Government having been made in
good faith the sole reason for levying
any of these duties, it has not been
thought necessary and hardly proper to
reduce rates merely for the purpose of
avoiding some Incidental protection to
domestic producers.
All duties have been made strictly ad
valorem except some Of those which
have been levied as compensatory for
internal revenue taxes upon similar
articles produced at home.
In order to secure the honest admins
tration of an ad valorem tarff it is essen
tial that the rates of duty upon the great
mass of articles should be kept at very
moderate figures. Upon articles of i'm
mense value and small bulk it is abso-
lutely necessary to impose very low cu-
ties, because otherwise they will be
smuggleo by wholesale, and no revenue
will be obtained. Upon other articles
experience has shown that duties cannot
be raised above 25 per cert without
| offering si.ugerous incentives to frauds;
while, ii they are kept below that rate,
the Undue ments to fraud ere not often
sufficient t. compensate for the risk of
punishm nt A few articles Of luxury
may be excepted from the operation Of
these general rules in Difference to wide
spread prejudice on that point, although
it may we'll be doubted whether u duty
of 25 per cent is not as much as can
wisely be levied upon any thing whatever.
Ali foreign articles which, if made
here, would be subjected to internal
revenue taxes, must of course, be sub
jected to at least an ,Yuai tax. Silk is
classed as luxury, but silk ribbons are
practically necessity of life to the vast
majority of women. Marble may be
considered a luxury, and, therefore, we
| n hot
ordinary stone, AS to liquors and to
baccos, the duties upon them should bt
made with q view to obtaining the great
est possible amount of revenue wlthou
any concern in so doing as to whethe
we give or withhold protection to tn
| domestic producer
Yielding in part to the popular opin
ion that silk is luxury, We I've placed
silk manufacturers generally in schednl
ID" at 30 per cent, instead of with cot
; tons and wooens. Silk yarns, sill
l thread, and sewing silk, which are no,
,, charged 30 per CENT, are placed III sche
> dule ''F'' at 20 per cent, and spun an
y thrown silk at Is per cent, leaving ra'
silk, of course, free
The 25 per cent schedule is the mos
: important of any, and is purposely MAJ
l the most sweeping Long experien(
Il has shown that this rate OF duty upon II
whole is the most productive of revenu
All forms of crude metal not mere
in ores, but in pigs and bars. with tt
le exception of iron and steel, have bee
is made free of duty.
l. The duty upoa woolen and worste
manufactures Of every description
a placed at 25 per cent Leather GLOW
n and all other gloves. except of silk a
is placed on the 25 per cent. schedul
re Gloves are not luxury; they are q
n cessity.
ct Tin plate should certainly not ha
a. been taxed more than 30 per cent, al
:, perhaps not more than Is per cent.
TO Manufactures of wool IN the most fl
r ished forms are placed in the 20 +
cent. schedule, as are also buttons, e
cept of metal or glass.
Most provisions are made free of du,
bu. some, which partake in mild
gree of the nature of luxurjes. are put
~ ar the 20 per cent schedule, while rres
ha stutfs are mostly made free Potato
~ are left subject to duty of 10 per Gel
-. Domestic books could not be adm
- ted without the consent of the domes
ho he publisher; and foreign books, copyrig
no ed here, could not be admitted at {
~ On the other hand, so long as pap
~ binding materials and machinery
90 80 taxed it is not just to make competi
100 os books free. The demand for reve1
y; may well turn the scale; and 10 per ce
- is probably the best revenue duty.
It would be exceedingly desirable
W have no specific free list, but to ms
everything free which is not made &
pressly subject to duty. All artic
upon which the revenue collected is
ole small to pay for collection, and vi
lay which it ie not probable that any n
m reduction of rates would produce s.
ted stantial revenue, have been placed on
lne' free list.
'ity We are satisfied that the propo
ate tariff would produce an immediate +
ave enue of $l2O, 600, 900, if not more.
ing II the existing duty of half Ger
nee pound on refined sugar should be
lrs. tained, it is suggested by two of
Who number that specific duty of 7-16
per pound might be imposed upon
sugar, which would produce ana
tional revenue Con 600, 900, 900 pou1
E. of probably Sis, 900 900, besides RET
sas- ing the bounty by $4,000, 600 To
day however, one OF us Is entirely oppo
de- and three express no opinion.
He amount of revenue which would be
lind duced by this duty is so large as to 7
up a full discussion of the propriety of
tax necessary.