TARIFF. 43 TARIK. Supreme Court declared the income tax feature uuc-onstitutiomil and parti}' because of the busi- ness depression which began in the summer of 18'J3 and caused a marked falling oil' in imports. The dominant issue in the next Presidential campaign (1890) was the silver rather than the tariff question, but the election of the author of the JIcKinley Act was naturally construed as a popular verdict in favor of the policy with which his name was identified. A special ses- sion of Congress was called in JIarch, 1897, and after prolonged debate the Dingley Act, copied closely in its leading provisions after the JIcKinley Act, became a law. The duties on wool, wooleH goods, cutlery, pottery, and a few other articles were made even higher in this act than they had been in the act of 1890. Lumber was restored to the dutiable list, and hides, which had heretofore been admitted free, ■were taxed, out of deference to the wishes of the so-called "Silver Republicans' in the Senate, who made this concession a condition to their adhesion. The sugar bounty provision of the McKinley Act was not revived, but the reciproc- ity provisions were, in modified form. "in 1898 (.June 1.3th) the so-called 'War Reve- nue Law' was passed to supply the revenue re- quired in consequence of the war with Spain. An interesting feature of this law was that it relied upon increased internal revenue duties and a purely revenue duty of ten cents a jiound on im- ported tea rather than on changes in the general tariff to secure the additional revenue required. The war taxes were repealed by the acts of
- ^^arch 2, 1901, and April 12, 1902 (except those
on 'mixed flour'). During the session of 1902 to 190.3 earnest efforts were made in Congress by members of the Republican Party represent- ing some of the States of the ISIiddle West (e.g. Wisconsin) to effect a revision of those clauses of the Dingley Act supposed to be favorable to the 'trusts,' but without success. ADmNISTRATI'E ASPECTS OF THE TARIFF. There is a marked difference in form between purely revenue tariffs, such as that of Great i3ritain, and protective tariffs like tho.se of the United States and Germany. In the former only the few articles subject to duty are enumerated and unenumerated articles are admitted free. In the latter all articles that may claim free admission are expressly enumerated in the so- call 'free list,' and other articles are subject to ■dutv either under the special schedules or under the so-called 'drag-net clause.' which imposes a certain rate of duty on unenumerated articles. Tile German tariff of 1902 enumerated nearly one thousand different classes of commodities, •while in the American tariff of 1897 the free list alone contains nearly two hundred and fifty separate items. Another difference that has frequently charac- terized protective and revenue tariffs in the United States is that the duties in the former are mainly specific, that is based on the quanti- ties or the number of units of the commodities imported, while in the latter they are mainly ad valorem, that is a certain per cent, of the value of the commodities imported. The prefer- ence of protectionists for specific duties is to be expl.ained partly by the greater certainty of such ■duties, since they cannot be evaded by under- Taluations, and partly by their conviction that Voi,. XIX. -4. since protection rather than revenue is the ob- ject sought, the ordinary canons of taxation, which prescribe that ta.xes shall be in proportion to the value of tlie property taxed, may be disre- garded. The identification of specifi(^ duties with protection appears to lie confined to tlie United States, since even in free-trade Kngland all the duties now imixised are specific. The adminis- trative advantage of such duties, which are prac- tically self-assessing, need scarcely be dwelt upon. BiBUOGRAPiiY. JlcCulloch, On Taxation (Lon- don, 1845) ; Sumner, Lectures on the Bistory of Protection in the United States (New York, 1877) ; Ayers, Review of the Tariff Legislation of the United States (Newark, 1883) ; Mason, A Short Tariff History of the United States (Chi- cago, 1884) ; Hall. A History of Customs Reve- nue in England from the Earliest Times to the Year 1S27 (London, 1885) ; Wagner, Finanz- wisscnschaft, especially the section on "Das Zoll- wesen Frankreichs und Englands" (Leipzig, 1883- 1901); Bolles, The Financial History of the United States (New York, 1880) ; Dowell, His- tory of Taxation and Taxes in England (London, 1888) ; Say, Dictionnaire des finances, articles "Entrepot," "Douaiie" (Paris, 1889) ; Goss, The History of Tariff Administration in the United States (New Y'ork, 1891); Taussig, Tariff His- tory of the United States (New York, 1892) ; Leroy-Beaulieu, Traite de la science des finances (0th ed., Paris, 1899) ; Palgrave, Dictionary of Politi^^nl Economy (London, 1899), articles "Im- port Duties," "Export Duties;" Conrad, Hand- worterbnch der Staatsu-'isscnschaften (Jena, 1900), articles "Zolle." "Zollverein ;" Dewey, Financial History of the United States ( New Y'ork, 1903). See Free Trade; Protection; Reciprocitv; Tax a>d Taxation. TARIJA, ta-re'na. A southern department of Bolivia, bounded by Argentina and Paraguay on the south, and Brazil on the east (Map: Bolivia, E 8). Its boundaries are ill defined. Area is estimated at 53,000 square miles. The surface in the western part (one-third of the area) is very mountainous, and in the east is flat, resembling the Chaco of Paraguay, of which it is a continuation. There are .extensive for- ests and large stretches of grazing land. The chief river is the Pilcomayo. Agriculture and stock-raising are the main industries, but both are only slightly developed, on account of the sparse population. The civilized population, largelv in the mountain region, was ofiicially estimated, in 1898, at G5.000, including over 46,- 000 Indians. Capital, Tarija (q.v. ). TARIJA. The capital town of the Depart- ment of Tarija. Bolivia, on the upper course of the ^4ermejo, 180 miles .south of Sucre, near the, border of Argentina, with which it has extensive trade (MapV Bolivia, E 8). The climate is pleasant. Population, about 9000. TARIK, ta'rjk, Ibn Ziad (?-c.720). The leader of the first Moslem invasion of Spain. He was a Berber, and had been converted to Mohammedanism by the Emir Musa, who made him governor of Tangier. It was probably on April 30, 711, that Tarik landed at Gibraltar (i.e. Djct)el-Tarik. the hill of Tarik) with a force of twelve thousand men. He speedily overran . dahisia. and in Jul.y. 711, the Visi- gothic King Roderick was totally defeated at
