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Tariff of Duties on Imports. upon imported merchandise, compared with the tion of the discriminating duties in relation to rates of duties proposed for the new tariff; and it every foreign pation which shall abolish such of is susceptible of the discrimination marked in the its discriminating and countervailing duties as are table No. 1, comprising the articles charged with disadvantageous to the United States. specific duties; No. 2, comprising the articles The duty on tonpage is payable at the time of charged with duties ad valorem, at the several entry; but, before the product of the daties on rates of 124 per cent., 15 per cent., and 20 per cent.; goods imported reaches the public Treasury, the and No. 3, comprising the articles that are free collection is affected by the credit which the law from duty.

allows to the importer, and the amount is liable It is another important view of the subject, to a reduction, by the allowance of drawbacks and connected with the details of the table A, that the bounties, as well as by the expense of collection. rate of duty upon the tonnage of vessels of the 1st. As to the credit for duties on goods imported. United States, and of the duties upon the goods which they import, is less than upon the connage cepted,) and on goods imported by sea from all

On the produce of the West Indies, (salt exof other vessels, and of their cargoes. Thus:

foreign ports and islands lying north of the equa1. As to the duty on tonnage.

tor, and situated on the eastern shores of AmerShips or vessels of the United States entering from ica, it is three months for one-half, and six months

any foreign port or place, or carrying goods from for the other half. one district to another district, are charged at

On salt it is nine months. the rate, per ton of

6 cts.

On Madeira, and all other wines, it is twelve Ships or vessels built within the United

mohths. States, but belonging wholly or in part

On goods imported from Europe, (other than to the subjects of foreign Powers, en

wines, salt, and teas,) it is eight months for onetering from a foreigo place or port, are

third, ten months for one-third, and twelve months charged at the rate, per ton, of 30 do. for one-third. Ships or vessels of every other description

On goods (other than wines, salt, and teas) entering from a foreign port or place,

imported from any other place than Europe and carrying goods from one district io an: the West Indies, it is six months for one-half, nine other district within the United States,

months for one-fourth, and twelve months for are charged at the rate, per ton, of

50 do. one-fourth. And it may be properly here added that

On teas imported from China or Europe it is ships and vessels not of the United conditionally, upon deposites, two years, subject, States, or not wholly owned by Amer

as intermediate sales may be effected, to payments ican citizens, entering the ports of the

at four months, eight months, or twelve months, United States, are charged by law with

according to the amount of sales, respectively. the duty called " light money," at the 2d. As to the drawback of duties on goods exrate, per ton, of

50 do.

ported. 2. As to the duty on goods imported.

The general provision of the law allows a

drawback of the duties on goods imported into The discriminating duty imposed by law on goods the United States, provided they amount to fifty imported in vessels of the United States is not dollars, if the goods be exported within twelve made a direct charge upon the goods as specified calendar months after the importation to any forin the table A, but it is charged generally upon eign port or place other than the dominions of the rate of duty imposed on the like goods, when any foreign state immediately adjoining to the imported in vessels of the Uoited States; and it United States. This local limitation has been is uniformly an addition of 10 per cent. upon the modified, however, so as to authorize an exportaAmerican rate of duty, whether that be specific tion, with the benefit of the drawback, from or ad valorem.

Louisiana to any port or place situated to the The discriminating duty is to be considered, southward thereof. however, in connexion with the treaties and acts To the general provision of the law for the of Congress which have subjected it to tempo- allowance of drawback there are some exceptions: rary or permanent modifications. Thus, 1. The 1st. The additional duty of ten per cent. imposed Louisiana Convention suspended the discrimi- upon goods imported in vessels not of the United nating duties for a period of twelve years, (which States, is not the subject of drawback. 2dly. will expire on the 6th March, 1816,) in relation The right of exportation for the benefit of draw. to French and Spanish vessels and cargoes arriv. back is not allowed in the case of foreign dried ing within the ceded Territory. 2. The conven- and pickled fish, and other salted provisions, fish tion to regulate the commerce between the terri-oil, or playing cards. 3dly. The rate of a half tories of ihe United States and His Britannic cent per gallon on spirits, with two and a half Majesty will suspend the discriminating duties io per cent. on the duties, and the rate of three and relation to British vessels and cargoes arriving a half per cent. on the amount of the duties on within the United States from the British terri- all other goods imported, is to be retained, when tories in Europe, for a period of four years, com- they are exported for the benefit of drawback, as mencing on the 3d July, 1815. And, 3. The act an indemnification for the expense accrued conof the 31 March, 1815, has authorized the aboli-1 cerning them.

Tariff of Duties on Imports. 3d. As to the allowance of bounties on exports. the laws, or an expensive vigilance at the custom

The act of the 29th of July, 1813, (which will house. It is not to be denied or disregarded, howexpire on the 17th of February, 1816,) when it ever, that soon after that event the spirit of' illicit imposed a duty of iwenly cents per bushel upon commerce was kindled, that it spread during the imported salt, allowed a bounty upon all exported late war, and that, with every just reliance upon pickled fish of the fisheries of the United States, the honor of the American merchant, measures of at the rate of twenty cents per barrel, provided great energy have become necessary for the protecthe fish were wholly cured with foreiga salt, on tion of the fair trader, as well as for the security of which a duty had been paid or secured. The the revenue. Hitherto the average annual expense same act authorizes an annual allowance to the of collection may be stated at nearly four per cent. owners and crews of American vessels and boats upon the annual product (exclusive of the fees employed in the fisheries, graduated according to paid by individuals

, which may be estimated at the tonnage.

one per cent. more) during a season of open and The act of the 24th of July, 1813, (which will prosperous commerce; and it is believed ihat the also expire on the 17th of February, 1816,) when effect of an increased expenditure in the employit imposed a duty of four cents per pound upon ment of the means which are necessary to preall sugars refined within the United States, au- vent and detect offences against the laws, will so thorized a drawback, in the nature of a bounty, augment the product of the duty, as to afford a upon all such of the sugar so refined, as should certain and ample equivalent for the original adbe exported from the United States to any foreign vance. port or place.

The operation of the tariff, exhibited in table 4th. As to the expense of the collection of duties A, with the incidents which have been stated,

may be concisely viewed with reference to two on imports.

periods in the commerce of the United States : The successful collection of the duties on im- ist. Before the introduction of the restrictive sysports, before the introduction of the restrictive tem, from 1804 to 1807, both years inclusive; and, system, depended more upon the integrity of the 2d, after the introduction of the restrictive system, commercial community than upon the rigor of| from 1808 to 1811, both years inclusive. Thus

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The average annual gross product of duties on merchandise imported
The average annual amount of debentures issued for drawback on

merchandise imported -
The average annual amount of bounties and allowances
The average annual product of duties on merchandise imported, after

deducting drawbacks, bounties, &c.
The average annual product of the ad valorem duties, including the

Mediterranean fund, after deducting ditto
The average annual product of the Mediterranean fund, after deduct-

ing ditto
The average annual product of the specific duties, after deducting do.
The average annual product of the three and a half per cent. retained

on drawback The average annual product of the additional duty of ten per cent. in

merchandise imported in foreign vessels
The average annual product of duties on merchandise imported in

American vessels, after dedueting drawbacks, &c. -
The average annual product of duties on merchandise imported in

foreign vessels
The average annual product of duties on tonnage
The average annual product of light-money
The average annual expenses on collection

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.

Tariff of Duties on Imports. upon imported merchandise, compared with the tion of the discriminating duties in relation to rates of duties proposed for the new tariff; and it every foreign nation which shall abolish such of is susceptible of the discrimination marked in the its discriminating and countervailing duties as are table No. 1, comprising the articles charged with disadvantageous to the United States. specific duties; No. 2, comprising the articles The duty on toppage is payable at the time of charged with duties ad valorem, at the several entry; but, before the product of the duties on rates of 121 per cent., 15 per cent., and 20 per cent.; goods imported reaches the public Treasury, the and No. 3, comprising the articles that are free collection is affected by the credit which the law from duty.

allows to the importer, and the amount is liable It is another important view of the subject, to a reduction, by the allowance of drawbacks and connected with the details of the table A, that the bounties, as well as by the expense of collection. rate of duty upon the tonnage of vessels of the 1st. As to the credit for duties on goods imported. United States, and of the duties upon the goods which they import, is less than upon the tobpage cepted,) and on goods imported by sea from all

On the produce of the West Indies, (salt exof other vessels, and of their cargoes. Thus :

foreign ports and islands lying north of the equa1. As to the duty on tonnage.

tor, and situated on the eastern shores of AmerShips or vessels of the United States entering from ica, it is three months for one-half, and six months

any foreign port or place, or carrying goods from for the other half. one district to anoiher district, are charged at

On salt it is nine months. the rate, per ton of

6 cts.

On Madeira, and all other wines, it is twelve Ships or vessels built within the United

months. States, but belonging wholly or in part

On goods imported from Europe, (other than to the subjects of foreign Powers, en

wives, salt, and teas,) it is eigbt months for onetering from a foreigo place or port, are

third, ten months for one-third, and twelve months charged at the rate, per ton, of

for one-third.

30 do. Ships or vessels of every other description

On goods (other than wines, salt, and teas) entering from a foreign port or place,

imported from any other place than Europe and carrying goods from one district to an- the West Indies, it is six months for one-half, nine other district within the United States,

months for one-fourth, and twelve months for are charged at the rate, per ton, of

50 do. one-fourth. And it may be properly here added that

On teas imported from China or Europe it is ships and vessels not of the United

conditionally, upon deposites, two years, subject, States, or not wholly owned by Amer.

as intermediate sales may be effected, to payments ican citizens, entering the ports of the

at four months, eight months, or twelve months, United States, are charged by law with according to the amount of sales, respectively. the duty called "light money," at the 2d. As to the drawback of duties on goods exrate, per ton, of

50 do.

ported. 2. As to the duty on goods imported.

The general provision of the law allows a

drawback of the duties on goods imported into The discriminating duty imposed by law on goods the United States, provided they amount to fifty imported in vessels of the United States is not dollars, if the goods be exported withio twelve made a direct charge upon the goods as specified calendar months after the importation to any forin the table A, but it is charged generally upon eigo port or place other than the dominions of the rate of duty imposed on the like goods, when any foreign State immediately adjoining to the imported in vessels of the Uoited States; and it United States. This local limitation has been is uniformly an addition of 10 per cent. upon the modified, however, so as to authorize an exportaAmerican rate of duty, whether that be specific tion, with the benefit of the drawback, from or ad valorem.

Louisiana to any port or place situated to the The discriminating duty is to be considered, southward thereof. however, in connexion with the treaties and acts To the general provision of the law for the of Congress which have subjected it to tempo- allowance of drawback there are some exceptions: rary or permanent modifications. Thus, 1. The 1st. The additional duty of tęp per cent. imposed Louisiana Convention suspended the discrimi- upon goods imported in vessels not of the United Dating duties for a period of twelve years, (which States, is not the subject of drawback. 2dly. will expire on the 6th March, 1816,) in relation The right of exportation for the benefit of draw. to French and Spanish vessels and cargoes arriv. back is not allowed in the case of foreign dried ing within the ceded Territory. 2. The conven- and pickled fish, and other salted provisions, fish tion to regulate the commerce between the terri-oil, or playing cards. 3dly. The rate of a half tories of ihe United States and His Britanniccent per gallon on spirits, with two and a half Majesty will suspend the discriminating duties io per cent on the duties, and the rate of three and relation to British vessels and cargoes arriving a half per cent. on the amount of the duties on within the United States from the British terri- all other goods imported, is to be retained, when tories in Europe, for a period of four years, com- they are exported for the benefit of drawback, as mencing on the 30 July, 1815. And, 3. The act an indemnification for the expense accrued conof the 31 March, 1815, has authorized the aboli. I cerning them.

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Tariff of Duties on Imports.

3d. As to the allowance of bounties on exports. the laws, or an expensive vigilance at the custom

The act of the 29th of July, 1813, (which will bouse. It is not to be denied or disregarded, howexpire on the 17th of February, 1816,) when it ever, that soon after that event the spirit of illicit imposed a duty of iwenly cents per bushel upon commerce was kindled, that it spread during the imported salt, allowed a bounty upon all exported late war, and that, with every just reliance upon pickled fish of the fisheries of the United States, the honor of the American merchant, measures of at the rate of twenty cents per barrel, provided great energy have become necessary for the protecthe fish were wholly cured with foreign salt, on tion of the fair trader, as well as for the security of which a duty had been paid or secured. The the revenue. Hitherto the average annual expense same act authorizes an annual allowance to the of collection may be stated at nearly four per cent. owners and crews of American vessels and boats upon the apnual product (exclusive of the fees employed in the fisheries, graduated according to paid by individuals, which may be estimated at the tonnage.

one per cent, more) during a season of open and The act of the 24th of July, 1813, (which will prosperous commerce; and it is believed ihat the also expire on the 17th of February, 1816,) when effect of an increased expenditure in the employit imposed a duty of four cents per pound upon ment of the means which are necessary to preall sugars refined within the United States, au-vent and detect offences against the laws, will so thorized a drawback, in the nature of a bounty, augment the product of the duty, as to afford a upon all such of the sugar so refined, as should certain and ample equivalent for the original adbe exported from the United States to any foreign port or place.

The operation of the tariff, exhibited in table 4th. As to the expense of the collection of duties A, with the incidents which have been stated,

may be concisely viewed with reference to two on imports.

periods in the commerce of the United States : The successful collection of the duties on im- ist. Before the introduction of the restrictive sysports, before the introduction of the restrictive tem, from 1804 to 1807, both years inclusive; and, system, depended more upon the integrity of the 2d, after the introduction of the restrictive system, commercial commupity ihan upon the rigor of | from 1808 10 1811, both years inclusive. Thus

vance.

[blocks in formation]

The average annual gross product of duties on merchandise imported
The average annual amount of debentures issued for drawback on

merchandise imported
The average annual amount of bounties and allowances
The average annual product of duties on merchandise imported, after

deducting drawbacks, bounties, &c.
The average annual product of the ad valorem duties, including the

Mediterranean fund, after deducting ditto
The average annual product of the Mediterranean fund, after deduct-

ing ditto
The average annual product of the specific duties, after deducting do.
The average annual product of the three and a half per cent. retained

on drawback The average annual product of the additional duty of ten per cent. in

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merchandise imported in foreign vessels
The average annual product cf duties on merchandise imported in
The average annual product of duties on merchandise imported in

foreign vessels
The average annual product of duties on tonnage
The average annual product of light-money
The average annual expenses on collection

318,917 06

100,203 75

197,687 59

125,323 63

13,144,754 18

8,236,575 68

2,174,563 46
160,660 50

51,869 90
564,813 88

1,378,559 93 169,135 90

32,165 42 479,633 12

.

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Tariff of Duties on Imports. II. A statement of the general principles for re- sum of $200,000, annually forming the tariff of the United States, includ- appropriated for three years ing the means of enforcement.

for the purchase of timber, The tariff which has been thus generally re- The Treasury es

being

$3,838,071 viewed originated in the year 1790, soon after the timate being 2,716,510 organization of the Federal Government. Notwithstanding the various alterations to which it The difference being 1,121,561 was subjected during the long period of Ameri- And the amount which is procan neutrality, it certainly has not been left in a posed by the Committee of stale adapted to the present epoch. The peace Ways and Means to add to of Europe will give a new course and character the Sinking Fund, (raising to the commerce of the world; and the condition it from $8,000,000 to $13,of the United States is essentially changed in pop

150,000) •

5,150,000 ulation, in wealth, in the employment of labor

8,121,561 and capital, in the demand of luxuries, or of necessaries for consumption, and in the native re

$23,900,230 sources to supply the demand. These considerations forcibly recommend the measure of revision

The annual revenue to be raised for the service and reform which is now contemplated; the task, of Government, may then be stated in round however, is not more important in its object than pumbers at the sum of $24,000,000, independent difficult in the performance. The means of in- of any provision for public institutions and pubformation are scattered and imperfect. Many

lic improvements; such as the President has recconflicting interests and prejudices are to be recommended to the patronage of the Legislature; onciled; and, in the unsettled state of commerce, such as the patriotism of Congress may, from much of any plan connected with its operations time to time, be joduced to sanction; and such as must unavoidably rest upon hypothesis, and be will at once enlighten, enrich, and adorn the tested by future experiment. In every effort,

pation. therefore, to diminish the force of these obstacles,

Upon the general principles of public policy, an ulterior reliance upon the wisdom of the Le-developed in the report of the Committee of gislature has been respectfully indulged.

Ways and Means, the supply for all the expenses In framing the propositions which this

of Goverament will be derived, in part, from in

report will submit to the consideration of Congress for ternal duties and taxes, but principally from duthe establishment of a general tariff, three great

ties on imports. objects have been principally regarded : 1st. The Stating, therefore, the amount of demand for revenue raising, by imports

$24,000,000 nage, the proportion of public revenue which It has been proposed to supply annually. must be drawn from that source. 2d. The ob

from internal duties and taxes, and from ject of conciliating the various national interests,

the sales of public lands, the sum of which arise from the pursuits of agriculture, man

$6,925,000; that is to say, from the ufactures, trade, and navigation; and, 3d. The

direct tax on lands, houses, and slaves, object of rendering the collection of the duties From the duty on stills the

the sum of

-$2,700,000 convenient, equal, and certain.

sum of

1,200,000 1. The report wbich the Committee of Ways From the duty on stamps the and Means presented to the House of Represent

sum of

400,000 atives on the 9th day of January, 1816, furnishes From the duty on refined sua foundation to estimate, with sufficient precision, gar the sum of

150,000 for the present purpose, the proportion of the pub- From the duty on carriages lic revenue to be annually raised through the the sum of

175,000 medium of the customs.

From licenses to retailers, (a It is there stated that the amount of the annual de- tax proposed to be modi. mands of the Peace Establishment may be placed at

fied) the sum of

900,000 the sum of

$15,778,669

From the duties on sales at But to this sum it is now proper to add

auction the sum of

400,000 the general amount which is appropri

From the sales of public lands ated for the payment of the principal of

the sum of

1,000,000 the public debt, estimated at $1,850,000

6,925,000 The difference between the

And the reliance for the residue of the
Treasury estimate for the
naval service, made upon

supply must be of course upon the cus-
toms, to the amount of

$17,075,000 conjectural ground, and

the subsequent statement of the Secr'y of the Navy, made

It is here to be considered, that the report of upon official documents, to

the Committee of Ways and Means con templates wit:

the abolition, or the reduction of duties or taxes The Secretary of the Navy's

heretofore pledged " to provide for the payment statement, after adding the

of the expenses of Government, for the punctual

.

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