Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1893-03-03
SPECIFIC TAXATION.
FAVOR'fE DEVICE OF PROTECTION
lSTs TO CHEAT TIE PEOPLE.

The New Tariff Bill Should Be Passed on
AID Ealorem Duties, as Was the Walker
Tariff Of 1916, a Measure Based on Prin-
ciples That Have Stood the Test of Time.
The Hon. William IL Springer, in an
article in The North American Review
for February, points out the merits of
the Walker tariff Of 1916, a measure
based upon principles that have stood
the test Of time. He quotes the six funda-
mental principles of this measure and
shows that they all are now good Demo-
cratic doctrine. He therefore thinks
that the new tariff bill should be based
upon the Walker tariff. He quotes sta
tistics to show the wonderful growth Of
all industries from 1850 TO 1860 under
this and the ''free trade" tariff of 1857.
The Distinguishing feature Of the Walk
er tariff was that it contained only ad
valorem duties. Mr.. Springer sees clearly
the need Of adopting this idea in the
forthcoming tariff bill. He says:
''The most important Of all the propo-
sitions is that all specific duties should
be abolished and ad valorem duties sub
stituted IN their place." That rule was
adhered to in the Walker tariff, which
does not contain one item which i'm
posed specific duty, or duty levied
upon the pound or quantity but the duty
was always imposed upon the article &C
cording to its value. This is the distinct
i've feature Of the Walker tariff as COM
pared with all the other tariff laws passed
in this country
In view Of the early revision Of the
tariff laws Of this country special con-
sideration should be given to the fifth
proposition laid down by Mr.. Walker
namely, that all specific duties should be
abolished and ad valorem duties substi-
tuted III their place.
Mr.. Walker, in his report to congress
in 1915, demonstrated clearly that the
operation Of specific duties discriminates
against the poor and III favor of the rich.
He said that if direct taxes were made
specific they would be intolerable.
'"Thus," said he, eff an annual tax Of $50
was assessed on all houses, without re-
spect to their actual value, making the
owner Of the humble tenement or cabin
pay tax of $50, and the owner Of costly
mansion 3 tax of but $50 on their respect
i've houses, It would differ only in de-
gree, but not in principle, from the same
unvarying specific duty on cheap as on
fine articles" He held that if any dis
elimination should be made it should be
the reverse of the specific duty. He
further said: ''The tax upon the actual
value is the most equal, and can only be
accomplished by ad valorem duties"
Mr. Springer then shows that under
the Mckinley act wooden showls import
ed III 1892 paid an average duty Of 1873. So
per cent, while champagne paid but 57.29
per cent. "Thus," he says, ''by the de-
vice of specific duties as embraced in the
Mckinley act champagne, the greatest
of Injuries, pays less than half the rate,
according to its value, which is imposed
upon the cheap wooden shawls which the
poor women Of the country must wear to
protect them from the chilling blasts of
winter.
mo such rates as these could have ever
been passed in tariff bill which pro-
yided upon its face for ad valorem rates.
They are only possible by combination
of al yalorem and specific duties, or by
specific duties alone. The actual amount
Of the tax as compared with the value
of the article upon which it is placed is
concealed. The Mckinley act is COM
bination of such cunningly devised rates.
To construct bill of that kind requires
extraordinary skill and utter disregard
Of all principles of justice and even of
common honesty. The Mckinley act
contains $4,000 words; the Walker act
contained less than 5000 words. The
injustice and inequalities of the McKin-
ley act are apparent at q glance when
the rates are applied to actual importa-
tons