The New Student's Reference Work/Tariff

Tar′iff. A tax on imports. The following summary of United States tariff legislation gives the date, purpose and character of each measure and the name by which it is known:

1789. Hamilton (q. v.). Object, to put money into country's empty treasury. Articles listed 51; duties 5 to 15%; amended six times (1789-1804).

1812. Lowndes-Calhoun. First to protect as well as raise revenue. Many manufactures had sprung up during the war. Duties 7½ to 33% ad valorem.

1824. Clay (q. v.) and “Tariff of Abominations” (1828), both of which further raised duties. Average of latter 37%.

1832. The “Modifying” tariff. Endeavored to readjust duties more equally.

1833. “Compromise” tariff. Reduced duties ⅓ yearly down to uniform rate of 20%.

1842: Polk-Walker. For revenue only. Duties reduced by 1857 to average of 15.66%.

1861. Morrill, Protective. Doubled existing duties.

1890. McKinley. Increased duties 60% but enlarged free list and empowered president to remove from free list certain products of any country charging unreasonable duties on U. S. products. (Reciprocity clause.)

1894. Wilson. Removed duties on raw materials, lowered duties generally and provided for income tax (q. v.). Latter declared unconstitutional.

1896. Dingley. Rates somewhat lower than McKinley.

1910. Payne-Aldrich. Made some reductions but Democrats won on platform condemning the act as failing to fulfill Republican promise of reduction. (See Taft.)

The Tariff of 1913.

The tariff of 1913 made 938 reductions of duty, 86 increases and left 307 rates unchanged. Reductions and removals of duty affect raw material, machinery and manufactured goods including cotton, woolen, linen and silk, sugar and other food stuffs. The average rate on cotton goods was cut from over 45% to about 30%. The duty on wool was removed and on woolen cloth fixed at the uniform rate of 35% ad valorem as against 90 to 152%; on clothing at 35% as compared with 75%. Comparative rates (ad valorem) on woolen products are as follows: 35-90 to 152; clothing 35-75; flannels 25 to 30-75 to 110; blankets, 25-68 to 200%. Agricultural products 15-29, and all food animals are admitted free. Free admission of sugar after May 1, 1916; immediate free admission from the Philippine Islands and reduction of about one-fourth after March, 1914. Leather and tanning extracts are admitted free; also agricultural machinery and implements of every kind. Wood and woodenware and furniture reductions, all the way from 25 to 60%. Original works of art on free list. The increase affects mostly articles of luxury.