The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1913-03-08

| pins of many a present and future
| statesman.
| The tariff has been, and is, so vital
| because upon it is builded the indus
| trial and commercial life of the nation.
| 1t is the heart of commerce, the blood
| of labor. By proper regulation it can
| be made a lasting foundation to in
| sure the welfare and prosperity of the
American people. By unjust. partial or
avariciouS regulation it can be trans
formed into a veritable volcano be-
meath the feet of America, and emit
! it's destructive lava until industry will
have been wrecked and commerce will
have been stifled.
Colonial Import Duties.
In study of the American tariff
it is we'll to review the impost duties
levied during the early colonial period.
In most cases it is difficult to trace
with accuracy the various stages
through which these duties passed. In
most of the colonies no records were
kept of the duties collected and the
turbulent times which mark the course
of the nations progress have OCCASION
ed the loss of legislative records. In
three of the colonies, however, Massa-
chusetts, Virginia and South Carolina,
the records of legislation in regard to
duties, and Subsequent collections
have been reasonably maintained, and
it is possible to discern from these the
sentiment and effort. 1t is known, how
ever that almost every one of the IL
colonies levied some kind OF tax on
imports, and, in some cases, on ex-
ports. Students of economics have,
however, assumed that the records in
the three colonies mentioned are suf-
ficient material upon which to base
conclusions of early tariff legislation.
The eminent economist, Mr.. William
Hill, writing paper in 1893 Tor the
American Economic association, has
this to say in regard to colonial
tariffs:
I'm some of the colonies the tariff
acts were among the earliest attempts
at financial legislation. Indeed, it is
possible to go back even further and
find provisions for imports, customs
or duties in the charters establishing
governments in America. That
of Virginia may be taken as type
of all. 1t laid a duty of Il per cent
on all goods imported by British sub
jects and 5 per cent on all imported
by Foreigners
The charter granted the government
of Virginia provided that food, cloth
ing, arms and ammunition, nipple
ments and other neceSsarieS might be
imported free of all duties for a period
of seven years. The 2 Y and 5 per
cent duties were to apply to articles
which did not come under the head
of ''necessaries. What means were
taken to determine what were and
w
we have no record. According to the
terms of the charter, the proceeds
from duties were to be used for the
support of the colony for a period of
twenty-one years, after which they
were to revert to the English king.
The privilege of levying other duties
was given the council of Virginia.
The Massachusetts Tariff.
While it is true that the tariff pro-
visions in the charter granted Virginia
fxrY1 Of oil h. r,r-I,- I'll
provisions, the first tariff of the col
ony of Massachusetts passed in 1886,
comes in priority ahead of the other
colonies. The purpose of this act, to
quote from the document itself, was
ito prevent the immoderate expense
of provisions brought from beyond the |
sea" To cheaper goods by discour-
aging importation and diminishing
of the time. The tariff document |
provides:
whatsoever shall buy or receive |
out of any ship any fruit, spice, sugar |
pay to the treasurer one-sixth part of |
the price or value thereof; and every |
person who shall buy or receive any
of the said commodities with intent to |
retail the same to others shall pay
the treasurer one-third part of the |
value or price thereof This act was |
partially repealed the next year, and, |
in 1888, was entirely abolished.
In 1868, the colony of Virginia. with |
a purpose somewhat different to the |
general desire of raising revenue |
passed a tariff act which sought to !
promote the moral and physical well
fare of the colOniStS. The article |
which the council sought to exclude |
from the colony by means of taxation
was rum, it being recited in the pre-
amble to the act that the excessive
use of rum hath by experience been
found to bring disease and death to |
divers DeOnle in ha
preamble, however it is shown that the
commercial features of the rum traf-
fic were partly responsible for the tax
ing of the imported liquor. The pre-
amble says that 1.-The purchasing there
of (rum) is made by the expectation
and unfurnishing the country of its
own staple commodities A duty of
Sd per gallon was placed on rum and
years after the passage of this act.
however, it was repealed, it being
stated in the measure of repeal that
the duties We're difficult to collect
and obstructed the trade of the coun-
try" Nearly twenty years elapsed be-
lore another liquor tax measure was
adopted in Virginia.
So far it does not appear that any
dea of protection entered into the
operations of those who framed the
any manufac tureS in the country at
hat time and the duties laid on manu-
,actured goods were for revenue only.
Prohibitive Measures Passed
To the colony of Massachusetts
must be given the credit of the first
ariff law for protection. In 1862
hat colony passed act, the purpose
If which was to uphold her own sta
Die commodities Together with the
provisions of the act laying duties on
certain articles were provisions pro-
libiting the importation of flour,
neal, wheat, biscuit, beef, barley and
malt. These articles were produced
n Massa chusetts, and their importa-
ion was not taxed but prohibited.
later Virginia prohibited the impor-
alton of tobacco, especially from