Year: 1878

with y view 70 nut on every import the high
cst dutv that would be productive of immediate
revenue to a needy Government. AS tie deIects
in that Tariff have been gradually revealed
many of them have been corrected. buIuehs
that were uncqually severe have been consid-
erably adjusted. The free list has been much
enlarged. Among the Improvements designed
to prevent frauds on the revenue by simplify
ing the scale of duties, the sO-called Little
Tariff is one of the best, as well as the latest
The tendency of these changes has been on the
one hand to simplify Custom House transac-
tons, and on the other to reduce the number
of articles on which duty is imposed, so that
the bulk Of the revenue should be collected
from comparatively few imports, those being OF
kind best capable of bearing this form OF
taxation. There is room for carrying this re-
form much further, and that, it was expected,
would be achieved by the new Tariff Bill.


Judging from its appearance, however, the
Wood tariff has been evolved on different
principle. First, specific duties have been sub
stituted to large extent for ad valorem.
There are strong arguments in favor OF either
system, but when the best is said for an ex-
tensye change from one to the other, 1t must
be admitted that new order of experiments
will thereby be started, Of which the near ls-
sues cannot be foreseen, except that fresh
changes will be required, from year to year,
till the new system can be made effective.
Next, a general scaling down of duties has
been attempted; but the reductions are quite
uneoual and are estimated to be much greater
on goods of inferior than of superior grades
Il is not clear why such a distinction should
7 oft fhn
in the revenue, which would be caused by
these deductions, had been estimated, 1t was
made up by taking great number OF articles
out of the free list and imposing duties upon
them. without consistency or reason. This Is
the most inexcusabe part of the whole per-
Torrance.


Among the things to he gained in an improved
tariff il simplicity This cannot be secured
when there is a variety of rates OF duty upon
articles that may diiier-or may be made to
dilicr-only in the names by which they are
known. The whole set of duties on hemp,
iBte and like substances in the Wood bill, Is
full OF such complications, but they are too
numerous to quote here. The duty on silk
.plush- is 20 per cent; on "hatters plush of
"back color, solely for batters' use, whether





Manufactures of cotton, linen, or silk, if en-
broid red in the loom or by machinery or
otherwise, are to pay 80 per cent, while silk,
satins, and velvet pay 80; of course, it will
be very easy for foreign manufacturers to put
"A triiIe of embroidery on any KIND OF SIX
goods, so rs to pass them under the lower
rate. A very troublesome provision In the
old Tariff is a different rate of duty for goods
of mixed materials depending on the
percentage of mixture, or as to whether
one or the other material is the component
"of chief value The new Tariff is quite as
bad as the old one in that respect. The duty
of 80 per cent on aniline dyes. strikes at all
orr manufactures in which they are used.
The unhcard-of imposition of a tax on raw
s,lk-a material not produced here, and only
of use in our manufactures-is subllmely ab-
surd As a "reformn IN the Wood bill The
charge of 10 per cent on philosophical appa-
ratus and Instruments, is an indelenslble tax
upon knowledge. The bill is full of such
crudties and mistakes even its friends, II 1t
has any, have as yet not announced its merits.
The Committee on Ways and Means are sup
posed 10 be at work in improving the meas
IRE. A far simpler process, which VIII give
them much less trouble and prove more sat
lsfactory than patchwork, or than repairs
like those IN the Navy which leave n few
original timbcrs for appearances sake would
be to put the Wood Tariff Bill in the waste
basket and begin again.