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 seaports of the country. Duties are often called Customs, and the places where 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 erected by the government have cost many millions of dollars. The larger part of the duties are collected in the great seaport cities, as Boston, New York, Baltimore, New Orleans, and San Francisco.
Places, designated for foreign vessels 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 imposing them; sometimes one and sometimes the other being adopted, according to the views of the Congress legislating. 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 Treasury, 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 refunded 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.