over, might be secured by bond to run from four to twelve months, with 10 per cent. discount for prompt payment July 31, 1789 Act laying duties on importations extended to North Carolina, Feb. 8, and to Rhode Island.. ....June 14, 1790 Act of July 4, 1789, repealed, and new law enacted raising duties to equal an 11 per cent. ad valorem rate Aug. 10, 1790 Tariff rate raised to equal 131⁄2 per cent., by act of.. .May 2, 1792 Additional duties levied on imports, particularly tobacco, snuff, and refined sugar, by acts of..... .June 5-7, 1794 Tariff on brown sugar, molasses, and tea increased.. .March 3, 1797 Duty on salt increased from 12 to 20 cents by act of..............July 8, 1797 First elaborate act of Congress for taking possession of arriving merchandise, and levying and collecting duties March 2, 1799 Additional duties imposed on wines, sugar, molasses, and such articles as have paid 10 per cent.... May 13, 1800 Two and one-half per cent. ad valorem imposed on all importations in American vessels, and 10 per cent. in foreign vessels, in addition to existing rates, for a fund to protect commerce and seamen against the Barbary powers, commonly called the "Mediterranean fund "....March 27, 1804 All tariff duties increased 100 per cent., and 10 per cent. additional on goods imported in foreign ships......July 1, 1812 Double war duties continued until June 30, 1816, and after that day an additional duty of 42 per cent. until a new tariff shall be formed... ....Feb. 5, 1816 A. J. Dallas, Secretary of the Treasury, reports to Congress on the subject of a general tariff of increased duties 88 to 54, and the Senate by 25 to 7, and Act passed deferring the time of reduction of tariff on woollens and cottons until 1826, and raising the duty on bar iron from $9 to $15 per ton April 20, 1818 Resolutions introduced in Congress for the abolition of drawbacks, and bills to shorten long credits on importations, to tax auction sales of imports, and to collect duties in cash debated, but fail to become laws.. .1819-22 .... National convention, called by the Pennsylvania Society for the Promotion of Manufactures and Mechanic Arts at Harrisburg, adopts resolutions in favor of more protection on iron, steel, glass, wool, woollens, and hemp... ..July 30, 1827 Tariff bill, based on recommendation of New tariff, with a 41 per cent. rate, [This became known as the "Tariff of Abominations." South Carolina protested against it as unconstitutional, oppressive, and unjust. North Carolina also protested, and Alabama and Georgia denied the power of Congress to lay duties for protection.] Feb. 13, 1816 Mr. Lowndes, of South Carolina, reports a bill from the committee on ways and means to regulate duties on imports and tonnage.. ...March 12, 1816 Tariff bill opposed by Mr. Webster and most of the Eastern States, and by John Duties on coffee, cocoa, and tea reRandolph, and supported by Messrs. Clay, duced by act of May 20; on molasses and Calhoun, and Lowndes. Among other salt by act.... ..May 29, 1830 provisions was one for the gradual reduc- Secretary of the Treasury Ingham, in tion of the tax on cotton and woollen his report, advocates "home" valuation goods. Act passes the House by a vote of in place of "foreign," the current value dutiable value...... National free trade in Philadelphia...... .Dec. 15, 1830 convention meets .Sept. 30, 1831 convention meets of goods in the United States to be the "Force bill" or "Bloody bill," to enforce the collection of duties, passed by Congress.. .March 2, 1833 Nullification acts repealed by South Carolina..... .March 18, 1833 Home league formed to agitate for high .1841 National protection in New York.... .....Oct. 26, 1831 George McDuffie, representative from South Carolina, from committee on ways and means, reports a bill proposing ad valorem duties for revenue only Feb. 8, 1832 John Quincy Adams reports a bill repealing the act of 1828, and reducing duties on coarse woollens, iron, etc. May 23, 1832 • Tariff bill retaining the protective features of the tariff of 1828, but reducing or abolishing many taxes, is reported. It reduced the tax on iron, increased that on woollens, made some raw wools free, and left cotton unchanged. Duties of less than $200 to be paid in cash without discount, law to take effect March 3, 1833; approved... ......July 14, 1832 Representatives from South Carolina publish an address on the subject of the tariff, urging resistance....July 15, 1832 Convention meets in Columbia, S. C., Nov. 19, and calls on the legislature to declare the tariff acts of 1824 and 1828 null and void in that State, and to prohibit the collection of duties there after Feb. 1, 1833; law passed.. Nov. 24, 1832 Secretary of the Treasury, in his report, recommends a reduction of duties to the requirements of revenue....Dec. 5, 1832 President proclaims intention to enforce the laws.... .....Dec. 11, 1832 Mr. Verplanck, from the committee on ways and means, reports a bill providing for the reduction of duties in the course of two years to about one-half duties A general tariff act, with average rate of duty about 33 per cent., and dropping the principle of "home valuation," is passed.. .Sept. 11, 1841 Tariff law passed containing the muchcontroverted and litigated "similitude section" (sec. 20), imposing duties on non-enumerated articles which may be similar in material, quality, texture, or use to any enumerated article. .Aug. 30, 1842 Tariff bill passes the House by a vote of 114 to 95, and the Senate by the casting vote of the Vice-President, George M. Dallas. Average rate of duty 25% per cent......... ....July 30, 1846 established by act ...Aug. 6, 1846 Robert J. Walker introduces the system of private bonded warehouses, which is confirmed by act of Congress Warehouse system of Congress... March 28, 1854 Free-trade policy declared in the platform of the Democratic party at Cincinnati.... ...June 6, 1856 Tariff act passed lowering the average duty to about 20 per cent..March 3, 1857 Republican Convention at Chicago adopts a protective-tariff platform May 17, 1860 Tariff bill, raising the tariff of 1857 about one-third, introduced in the House by Mr. Morrill, passed and approved, March 2, 1861; goes into effect April 1, 1861 Amended tariff act raising duties Jan. 8, 1833 passed..... ...Aug. 5, 1861 "Compromise Tariff bill" introduced Act passed increasing tariff on tea, by Mr. Clay.... Feb. 12, 1833 coffee, and sugar..... .Dec. 24, 1861 House strikes out Mr. Verplanck's bill Act passed raising tariff duties tempoand substitutes Mr. Clay's, which de- rarily.. .July 14, 1862 clares its object to be "to prevent the Act passed "to prevent and punish destruction of the political system, and frauds upon the revenue," etc., which to arrest civil war and restore peace and provides that all invoices of goods be tranquillity to the nation." It provides made in triplicate, one to be given the for a gradual reduction in duties, and for person producing them, a second filed in "home valuation," all duties to be paid the office of the consular officer nearest in cash. Passed by vote of 118 to 84 in the place of shipment, and the third the House, and 29 to 16 in the Senate, and transmitted to the collector at the port of approved.. March 2, 1833 entry.... .March 3, 1863 Joint resolution raising all duties 50 per cent. for sixty days, afterwards extended to ninety days.....April 29, 1864 General revision of tariff, increasing duties passed.. ..June 30, 1864 Bill passed increasing tariff rates, March 3, 1865, and amended..July 28, 1866 Transportation in bond of goods destined for Canada or Mexico, through the United States, provided for by act of July 28, 1866 Convention of woollen manufacturers at Syracuse ask increased duties. They form an alliance with wool-growers, and arrange a tariff which becomes a law by act of.. .March 2, 1867 Duty on copper and copper ore increased by act of.. . Feb. 24, 1869 First law distinctly authorizing the appointment of special agents of the treasury in the customs service, passed May 12, 1870 Following a general debate on an act to reduce internal taxes, etc., a new tariff, retaining most of the protective features, becomes a law....... ..July 14, 1870 Duties removed from tea and coffee after July 1, 1872, by act of.. May 1, 1872 General act passed reducing duties on imports and internal taxes..June 6, 1872 All provision moieties to informers repealed, and the proceeds of all fines, penalties, and forfeitures to be paid into the treasury, by act of........June 22, 1874 Tariff law amended by act of Congress Feb. 8, 1875 Salts and sulphate of quinine put on the free-list... .....July 1, 1879 Act creating a tariff commission of nine civilians appointed by the President to visit different sections of the country in the interest of tariff revision and report May 15, 1882 Tariff commission, consisting of John L. Hayes, president, Henry W. Oliver, Jr., Austin M. Garland, Jacob Ambler, Robert P. Porter, John W. H. Underwood, Duncan F. Kenner, Alexander R. Boetler, and William H. McMahon, organizes at the Ebbitt House, Washington, D. C., al duty of 10 per cent. on goods from places west of the Cape of Good Hope), May 4, and amended. . . . . . . . Dec. 23, 1882 Senate reports a tariff bill which is called up for consideration, Jan. 10; House bill reported by ways and means committee, Jan. 16; both bills discussed and amended for several weeks; a conference committee meets, Feb. 28; after some resignations and reappointments of members, reports, March 2, accepted in the Senate, 12.30 A.M., March 3, by 32 to 31 votes, and in the House at 5.30 P.M., March 3, by 152 to 116 votes, and signed by the President before adjournment, which was after midnight..March 3, 1883 A bill "to reduce import duties and war-tariff taxes," introduced by Mr. Morrison, is reported in the House, March 11, and defeated by vote of 159 to 155 [Referred in the Senate to the finance committee, by whom a substitute was prepared, and failed to become a law.] A bill "to equalize duties upon imports and to reduce the revenue of the gov ernment," introduced by William McKinley, Jr., of Ohio..... . April 16, 1890 McKinley Customs Administration act approved.... .June 10, 1890 McKinley tariff bill passes the House, May 21; referred to Senate committee on finance, May 23; reported to the Senate with amendments, June 18; passes Senate with amendments, Sept. 10; reported by conference committee to House, Sept. 26; approved by the President, Oct. 1, and takes effect Oct. 6, 1890 Tariff (Wilson) bill made public Nov. 27, 1893 Internal revenue bill containing the in July 6, 1882 Report of tariff commission submitted to Congress and referred to ways and means committee..........Dec. 4, 1882 Act passed repealing section 2510 of come-tax reported to the House the Revised Statutes (levying an addition Jan. 24, 1894 Tariff bill with income tax attached passes the House, 204 to 140.. Feb. 1, 1894 Senate passes tariff bill, 39 yeas (thirtyseven Democrats, two Populists), 34 nays (thirty-one Republicans, two Populists, one Democrat, D. B. Hill) ....July 3, 1894 Tariff bill received in the House with 633 Senate amendments; rates increased July 5, 1894 House disagreeing, a conference committee is appointed; the Senate compels the House to adopt its amendments Aug. 13, 1894 Bill sent to the President Aug. 17, 1894 Becomes a law without his signature Aug. 27, 1894 Chairman Dingley, of the committee on ways and means, introduces new tariff bill. . . . . . . . . .Dec. 7, 1896 Measure reported from committee on ways and means.. .March 19, 1897 Bill passes the House, 205 ayes to 122 nays, twenty-seven not voting March 31, 1897 Bill passes the Senate with about 870 amendments, 38 ayes, 28 nays, twentythree not voting. .July 7, 1897 House non-concurred in Senate amendments; conference committee reported favorably on majority of Senate amendments; report agreed to; and act approved by the President....July 24, 1897 TARIFF LEGISLATION Tariff Legislation. The question of tariffs in the United States has been a disputed point since the very formation of the nation. The overthrow of one political party has almost invariably been followed by a revision of the tariff. Gradually through all these changes the two great national parties have come to have a rather settled policy in regard to the tariff. The history of the tariff struggle in the United States is here given. 1819 came an attempted tariff measure in 1820. By 1824 the movement towards higher protection showed itself in the act of May 22, in which the average rate was 37 per cent. Woollen goods, cotton goods, and iron were main subjects of debate from the early stages of the controversy. The tariff of 1824 was protectionist, but in 1828 a tariff was passed which, on account of its various eccentricities, received the name of the Tariff of Abominations. Opposition to this act was very bitter in the South, and led to the nullification movement. The law was modified in 1832, and further in 1833 by the compromise tariff promoted by Henry Clay. By this act duties were to be gradually reduced to 20 per cent. Parties had again crystallized; protection was a Whig doctrine, together with internal improve The question of raising a sufficient national revenue was one of the first and most important matters discussed by the Congress of 1789. The tariff, which was passed on July 4 of that year, was nominally protective. Specific duties were placed on spirits and fermented liquors, sugar, coffee, tea, and some other articles, while the remaining mass of imports bore ad valorem duties averaging about 81⁄2 per ments. See AMERICAN SYSTEM. cent. This tariff of 1789 was largely the work of Madison. Protection was not in the early years of the republic a party measure, or indeed a vital question. High protection was revived by the tariff of 1842, in which the duties averaged about 33 per cent. But in 1846 the Democrats passed the low Walker tariff, The effect of the restrictive actions of named after the Secretary of the TreasFrance and Great Britain in the Napole- ury, Robert J. Walker. The average rate onic régime and of the embargo, followed was about 25 per cent., and under this law by the War of 1812, was to make the the country continued until 1857, when, United States more dependent on itself with an overflowing revenue, the rate was for manufactures. Soon after the close of still further reduced to about 20 per cent. the war the tariff of April 27, 1816, was From 1846 to 1861, accordingly, there was adopted. The increase of manufacturing an approach to a revenue tariff. The interests was shown in the increasing Morrill tariff, named after the chairman duties, which in the case of cotton reached of the ways and means committee, was 25 per cent. Shortly after the panic of enacted in 1861, having a protection char acter; the Civil War broke out; expenses 66 In the campaign of 1880 the Republicans made some use of protection, and the Democratic candidate, GEN. WINFIELD SCOTT HANCOCK (q. v.), referred to it as a local issue. In 1882 the Republicans took up the matter seriously; a tariff commission was appointed, and in 1883 an act was passed; this measure was distinctly protective; some reductions were made in wool, iron, etc., and the duty on steel rails was reduced from $28 to $17. Almost immediately the Democrats gained control of the House. The Morrison bill of 1884 proposed a "horizontal" reduction of 20 per cent., with free iron ore, coal, and lumber. It was opposed by the Republicans and defeated, as 41 out of 192 Democrats antagonized it. Again in 1886 another low-tariff bill met the same fate, but the number of opposing Democrats had fallen to 26 out of 169; free wool, salt, and lumber were offered. provided for free lumber and wool, reduc tion on pig-iron, and abolition of specific duties on cottons. The Democrats were now practically united on this side, and only 4 out of 169 votes were recorded against the bill. It failed in the Republican Senate. The same year the election for President occurred, with Cleveland and Harrison as opposing champions of tariff reform and protection respectively. The tariff was the main issue, and the Republicans were successful. As Congress was also Republican a revision of the tariff laws was made, and this measure bore the name of the McKinley tariff, from the chairman of the ways and means committee. Of this act, passed October, 1890, the following features are to be noted. Under the influence largely, it is claimed, of Secretary Blaine, reciprocity provisions were inserted when the bill was before the Senate. By these provisions the President could by proclamation impose fixed duties on sugar, wool, tea, coffee, and hides from other countries, whenever the duties imposed by such countries on American products shall be deemed unjust. Duties were accordingly laid on imports from Venezuela, Haiti, and Colombia; reciprocity treaties were negotiated with Brazil, San Domingo, Cuba, and Porto Rico, Jamaica, Barbadoes, Trinidad, British Guiana, and sev eral States of Central America; also some reciprocity arrangements were made with Germany and France. Other important features were the remission of the duty on sugar, a general increase in wool and woollen goods, dress goods, knit goods, linen, plush, velvets, etc.; tin plates were protected; the tobacco tax was reduced; there was an increase on barley, eggs, potatoes, a decrease on some articles, and additions to the free list. On the whole the act was regarded as a high protective measure. It raised considerable Republican opposiIn 1887 the protective contest entered tion, especially in the Northwest. A few on its last phase. The election of 1884 weeks later the Republican party met a had not turned distinctively on the tariff; Waterloo in the elections throughout the but in the December message of 1887 country, and this result was ascribed to President Cleveland devoted his attention the tariff. In 1893 the Democrats, having entirely to the surplus in the treasury and regained possession of the executive and the cause of tariff reform (see CLEVELAND, both branches of Congress, prepared to GROVER). The following year the Demo- deal with the question. President Cleve. cratic House passed the Mills bill, which land was elected in 1892 largely on this |