2. Ever since intercourse2 has become frequent between different nations commerce has been occupied in effecting interchanges of the products and industries of each country with others. Each country has peculiarities3 that specially4 fit it for the production or manufacture of some article, or list of articles, which others would be unable to produce, or would produce at greater inconvenience and expense, and which is of high value to all, or many of the others. The social principle has proved to be of extreme value to the improvement of men, and to their happiness; and we might say that, in this unequal distribution of capacities in the lands, and the races who inhabit them, the exercise of the social principle, on a broad scale, was made, by nature, indispensable.
3. Each nation, then, devotes itself to its special features of production, and exchanges its surplus with others for what it wants of their different surplus, to mutual5 profit. Just as A is a farmer, and raises grain, while B is a mechanic. Each has a natural adaptation to the business he pursues, and each needs what the other produces. So they exchange, and each has the full benefit of the success and different genius and resources of the other. Commerce is the same in principle, and interchange becomes constantly more extensive.
[267]
4. Government naturally regulates commerce because it is one of the general interests of the country. It finds an indefinite amount of foreign merchandise waiting to enter to be put on sale. It was long ago discovered that here was a convenient mode of producing a government income without disturbing the people with a constant demand for money to pay its expenses. Whatever foreign goods had to pay for permission to enter, was quietly added to the price afterward6, and so the people paid their taxes to the government in an indirect way in the form of a Duty. They pay the price asked, if it be within their means, without knowledge, or thought, of what part goes to the government, unless they study the subject carefully.
It has always been the case, then, that a government could get all the money it wanted, from this source, in ordinary times, with very little trouble. That mode is naturally a favorite with them. Whether it is the best way for the people is another question, which has been, at different times, very warmly debated in our government. It is not our place here to take up the argument, but it is worthy7 of a careful study by the people.
5. A Tariff of duties is established to carry on the government. There is another object that has had many advocates, and has quite commonly exerted an influence to raise the tariff on some things. It is stated in the preamble8, or introduction, to the first act passed by the first Congress, on this subject, July 4th, 1789, “Whereas, it is necessary for the support of the government, for the discharge of the debts of the United States, and the encouragement and protection of manufactures, that duties be laid on goods, wares9, and merchandise imported.” It was considered important to protect and encourage our manufactures, by putting so high a price on the same kind of foreign goods that ours would have the advantage and sell at a less price or greater profit.
This might have been a wise measure, in the early days of the country, when there were few manufactures. Whether it has been so since, or is so now, is not so clear.
[268]
6. Every man should make up his mind what is right and best and act as he sees to be most for the general good. It has two disadvantages. It embarrasses the interchange that we have described as so profitable, and under a high tariff sometimes practically forbids it. It is unsocial, and we declare by it, that we will, so far as possible, live within ourselves, and have as little to do with our neighbors as we can. Besides, it is our own people who have to pay the duty, mainly, if they use the foreign goods; or the higher price on domestic goods if they buy them; so that one class of the people, that is, the mass of them, pay another small class large sums to manufacture what might be bought from foreigners with less money. It is a fine thing for the manufacturers, but not quite so fine for those who buy them, unless they feel like making their countrymen a present for every piece of goods he will manufacture for them, beside the proper cost as made by others.
It has the advantage of encouraging industries of different kinds; and has been believed to contribute greatly to the general prosperity in that way. Some think it best to let all those things arrange themselves, and leave each nation to bring us what they can produce cheapest and sell them more of what we can produce cheapest. They believe this is the secret of prosperity, besides being more social. It is a question to be carefully examined. It seems probable, that, in the end, all nations will agree on this policy, and raise their revenue in some other way. It is perhaps too soon to expect that, as yet.
We have never been without a tariff, though there has been much discussion in Congress, and between parties, whether it should be protective or not. So it has often changed from low to high and back again. The necessities of our war, and the heavy debt, made it important, in the highest degree, to raise all the revenue we could, and the subject has not been much discussed for many years.
7. The Duties are mostly collected in the cities, and, as foreign goods come mainly by water, in the seaports10 of the country. Duties are often called Customs, and the places where[269] they are collected Custom Houses; and the officers Custom House Officers. These places are located in ports along our sea coast, and there are some thousands of custom house officers of all grades. The buildings erected12 by the government have cost many millions of dollars. The larger part of the duties are collected in the great seaport11 cities, as Boston, New York, Baltimore, New Orleans, and San Francisco.
Places, designated for foreign vessels14 to present their goods for examination and collection of the duty, are called Ports of Entry. If they are delivered at some other place, where there is no custom house they are called Ports of Delivery.
8. Congress alone has power to lay these duties. There are two modes of imposing15 them; sometimes one and sometimes the other being adopted, according to the views of the Congress legislating16. They are called specific and ad valorem duties. Ad valorem means, according to the cost, and is counted on the cost in the country the article comes from. Specific duties are so much on the article, without regard to the cost. On many things imported there is no duty, and they are called “free goods.”
Changes are continually made in the tariff to conform to the requirements of the Treasury17, the desires of the people, and the changing views of the legislators.
DRAWBACKS.
9. When the duties on foreign goods have been paid, and they are afterwards exported, the duties which have been paid are refunded18 to the owner. The money thus paid back is called a drawback. All imported goods are entitled to drawback whenever they are taken out of the United States.
take money out of, instead of putting it in the treasury, yet the government in a few cases has allowed bounties upon exported articles. Fish taken by American vessels, refined sugar and distilled20 spirits made from imported sugar and molasses, are examples. This was done to encourage domestic industry and enterprise.
[270]
CUSTOMS REVENUE FOR FIFTY-ONE YEARS.
A Comparative Statement showing the Customs Revenue, Amount of Dutiable and Free Goods Imported, and the Average Rate of Duty on Imports, every year from 1821 to 1871, inclusive.
Free. Dutiable. Total.
1821 $18,475,703 57 $ 10,082,313 $52,503,411 $62,585,724 35.6 29.5
1822 24,066,066 43 7,298,708 75,942,833 83,241,541 31.7 28.9
1823 22,402,024 29 9,048,288 68,530,979 77,579,267 32.7 28.8
1824 25,486,817 86 12,563,773 67,985,234 80,549,007 37.5 31.6
1825 31,653,871 50 10,947,510 85,392,565 96,340,075 37.1 32.8
1826 26,083,861 97 12,567,769 72,406,708 84,974,477 34.6 30.7
1827 27,948,956 57 11,855,104 67,628,964 79,484,068 41.3 35.1
1828 29,951,251 90 12,379,176 76,130,648 88,509,824 39.3 33.8
1829 27,688,701 11 11,805,501 62,687,026 74,492,527 44.3 37.1
1830 28,389,505 05 12,746,245 58,130,675 70,876,920 48.8 40.0
1831 36,596,118 19 13,456,625 89,734,499 103,191,124 40.8 35.4
1832 29,341,175 65 14,249,453 86,779,813 101,029,266 33.8 29.0
1833 24,177,578 52 32,447,950 75,670,361 108,118,311 31.9 22.4
1834 18,960,705 96 68,393,180 58,128,152 126,521,332 32.6 15.0
1835 25,890,726 66 77,940,493 71,955,249 149,895,742 36.0 17.2
1836 30,818,327 67 92,056,481 97,923,554 189,980,035 31.6 16.2
1837 18,134,131 01 69,250,031 71,739,186 140,989,217 25.3 12.4
1838 19,702,825 45 60,860,005 52,857,399 113,717,404 37.8 17.3
1839 25,554,533 96 76,401,792 85,690,340 162,092,132 29.9 15.8
1840 15,104,790 63 57,196,204 49,945,315 107,141,519 30.4 14.1
1841 19,919,492 17 66,019,731 61,926,446 127,946,177 32.2 15.6
1842 16,662,746 84 30,627,486 69,534,601 100,162,087 23.1 16.6
1843 10,208,000 43 35,574,584 29,179,215 64,753,799 35.7 15.7
1844 29,236,357 38 24,766,881 83,668,154 108,435,035 35.1 26.9
1845 30,952,416 21 22,147,840 95,106,724 117,254,564 32.5 26.4
1846 26,712,668 00 24,767,739 96,924,058 121,691,797 26.5 21.9
1847 23,747,865 00 41,772,636 104,773,002 146,545,638 22.5 16.2
1848 31,757,071 00 22,716,603 132,282,325 154,998,928 24.0 20.4
1849 28,346,739 00 22,377,665 125,479,774 147,857,439 23.0 19.2
1850 39,668,686 00 22,710,382 155,427,936 178,138,318 25.2 22.3
1851 49,017,568 00 25,106,587 191,118,345 216,224,932 26.0 22.6
1852 47,339,326 00 29,692,934 183,252,508 212,945,442 26.0 22.2
1853 58,931,865 00 31,383,534 236,595,113 267,978,647 25.0 22.0
1854 64,224,190 00 33,285,821 271,276,560 304,562,381 23.5 21.1
1855 53,025,794 00 40,090,336 221,378,184 261,468,520 23.0 20.3
1856 64,022,863 00 56,955,706 257,684,236 314,639,942 25.0 20.3
1857 63,875,905 00 66,729,306 294,160,835 360,890,141 21.5 17.7
1858 41,789,621 00 80,319,275 202,293,875 282,613,150 20.0 14.8
1859 49,565,824 00 79,721,116 259,047,014 338,768,130 19.0 14.6
1860 53,187,511 00 90,841,749 279,872,327 362,166,254 19.0 14.7
1861 39,582,126 00 ?117,469,962 218,180,191 335,650,153 18.14 11.79
1862 49,056,398 00 ? 69,136,705 136,635,024 205,771,729 35.90 23.84
1863 69,059,642 00 44,826,029 208,093,891 252,919,920 33.19 27.30
1864 102,316,153 00 ? 54,241,944 275,320,951 329,562,895 37.16 31.04
1865 84,928,260 00 54,329,588 194,226,064 248,555,652 43.75 34.17
1866 179,046,630 00 69,728,618 375,783,540 445,512,158 47.65 40.12
1867 176,417,811 00 45,203,970 372,627,601 417,831,571 47.34 42.22
1868 164,464,596 00 29,379,149 342,245,659 371,624,808 48.05 44.25
1869 180,048,427 00 41,454,568 395,859,687 437,314,255 45.48 41.17
1870 192,878,265 00 46,560,050 415,817,537 462,377,587 46.37 41.71
1871 57,851,808 483,641,966 541,493,774
* The percentages in these columns are approximately, not absolutely correct, owing to the fact that the rates are computed22 upon the value of merchandise, etc., imported, instead of the value of goods entering into consumption in the respective years.
? These amounts do not include imports into the Southern ports during the war, from which no revenue was derived23, namely, in 1861, $17,089,234; in 1862, $90,789; and in 1864, $2,220.
[271]
TONNAGE.
11. Tonnage designates the capacity of a vessel13 for carrying goods, which depends on the tons of weight it can receive, and is computed by assigning so much space, in height, length, and breadth, to each ton. A revenue, additional to that raised from the goods brought in vessels, is produced by a tax on the tonnage, or carrying capacity of vessels.
It is laid, not only on foreign vessels, trading with our seaports, but on our own vessels; a distinction being made so as to produce protection in favor of our own commerce and ship-builders. This also is paid by those who buy the goods brought in these vessels; since whatever duty is laid on the carrying trade must be made up by the higher price of the article brought. It is a way of levying24 taxes without directly calling the attention of the people to the fact.
12. It is worthy of careful consideration whether the country would not gain as much, by removing all these embarrassments25 to commerce with other countries, and different points on our coasts, as has been gained by free trade between the different States. The Constitution forbids taxes to be levied26 on inter-State commerce, or trade, and the country is undoubtedly27 the gainer by such a provision.
In 1790 a tonnage duty of 50 cents per ton was laid on foreign vessels, and six cents on American vessels. During the Civil War the tonnage duty was raised ten cents per ton on both foreign and American shipping28.
Tonnage is collected only once a year by the collector of the port where the vessel happens to be.
点击
收听单词发音
收听单词发音 |
1
tariff
|
|
| n.关税，税率；(旅馆、饭店等)价目表，收费表 | |
参考例句： |
|
|
|
|
2
intercourse
|
|
| n.性交；交流，交往，交际 | |
参考例句： |
|
|
|
|
3
peculiarities
|
|
| n. 特质, 特性, 怪癖, 古怪 | |
参考例句： |
|
|
|
|
4
specially
|
|
| adv.特定地；特殊地；明确地 | |
参考例句： |
|
|
|
|
5
mutual
|
|
| adj.相互的，彼此的；共同的，共有的 | |
参考例句： |
|
|
|
|
6
afterward
|
|
| adv.后来；以后 | |
参考例句： |
|
|
|
|
7
worthy
|
|
| adj.(of)值得的，配得上的；有价值的 | |
参考例句： |
|
|
|
|
8
preamble
|
|
| n.前言；序文 | |
参考例句： |
|
|
|
|
9
wares
|
|
| n. 货物, 商品 | |
参考例句： |
|
|
|
|
10
seaports
|
|
| n.海港( seaport的名词复数 ) | |
参考例句： |
|
|
|
|
11
seaport
|
|
| n.海港，港口，港市 | |
参考例句： |
|
|
|
|
12
ERECTED
|
|
| adj. 直立的，竖立的，笔直的 vt. 使 ... 直立，建立 | |
参考例句： |
|
|
|
|
13
vessel
|
|
| n.船舶；容器，器皿；管，导管，血管 | |
参考例句： |
|
|
|
|
14
vessels
|
|
| n.血管( vessel的名词复数 )；船；容器；（具有特殊品质或接受特殊品质的）人 | |
参考例句： |
|
|
|
|
15
imposing
|
|
| adj.使人难忘的，壮丽的，堂皇的，雄伟的 | |
参考例句： |
|
|
|
|
16
legislating
|
|
| v.立法，制定法律( legislate的现在分词 ) | |
参考例句： |
|
|
|
|
17
treasury
|
|
| n.宝库；国库，金库；文库 | |
参考例句： |
|
|
|
|
18
refunded
|
|
| v.归还，退还( refund的过去式和过去分词 ) | |
参考例句： |
|
|
|
|
19
bounties
|
|
| （由政府提供的）奖金( bounty的名词复数 )； 赏金； 慷慨； 大方 | |
参考例句： |
|
|
|
|
20
distilled
|
|
| adj.由蒸馏得来的v.蒸馏( distil的过去式和过去分词 )；从…提取精华 | |
参考例句： |
|
|
|
|
21
aggregate
|
|
| adj.总计的，集合的；n.总数；v.合计；集合 | |
参考例句： |
|
|
|
|
22
computed
|
|
| adj.[医]计算的，使用计算机的v.计算，估算( compute的过去式和过去分词 ) | |
参考例句： |
|
|
|
|
23
derived
|
|
| vi.起源；由来；衍生；导出v.得到( derive的过去式和过去分词 )；（从…中）得到获得；源于；（从…中）提取 | |
参考例句： |
|
|
|
|
24
levying
|
|
| 征（兵）( levy的现在分词 )； 索取； 发动（战争）； 征税 | |
参考例句： |
|
|
|
|
25
embarrassments
|
|
| n.尴尬( embarrassment的名词复数 )；难堪；局促不安；令人难堪或耻辱的事 | |
参考例句： |
|
|
|
|
26
levied
|
|
| 征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税 | |
参考例句： |
|
|
|
|
27
undoubtedly
|
|
| adv.确实地，无疑地 | |
参考例句： |
|
|
|
|
28
shipping
|
|
| n.船运（发货，运输，乘船） | |
参考例句： |
|
|
|
| 欢迎访问英文小说网 |