CUSTOMS, OR DUTIES.--Customs, or duties, are taxes levied upon certain goods imported from foreign countries. The Constitution prohibits the taxation of exports.
The schedule or list of articles taxed and of duties to be paid is called the tariff. Custom dues are collected by officers of the national government at the custom-houses, located at the ports of entry, usually, but not always, on or near the sea-coast. By far the larger portion of the national revenue is derived from customs.
INTERNAL REVENUE.--Internal revenue, sometimes called excise, is a tax levied upon certain articles produced in this country, such as tobacco and spirituous liquors. It is collected by officers of the national government, called collectors, stationed in different parts of the country.
SUGGESTIVE QUESTIONS.
1. Name some of the items of expense in village government.
2. In township government.
3. In city government.
4. In county government.
5. In State government.
6. In national government.