This would seem to warrant the characterization of a discovery that the United States had some reliable and important source of revenue independent of taxation,[9] and that, by compelling the application of a part of this income to the payment of taxes to itself, the Government is placed upon an equality with the citizens. A legitimate criticism on this proposition is that the idea that all the income of the Treasury is derived from the people, and that to transfer portions of this income from one official recipient to another can have hardly any other result than an additional cost of bookkeeping, seems never to have entered the mind of the speaker.
Again, the United States tariff act of 1883 contained in its free list a provision for the admittance of "articles imported for the use of the United States, provided that the price of the same did not include the duty" imposed on such importations. Under the tariff act of 1890 this provision was stricken out of the statute, with the result that when the Government imported any articles for its own use which were subject to duties (as, for example, materials to be used in the National Bureau of Printing and Engraving), it was obliged, in virtue of its nonexemption from the laws which it imposed on its own citizens, to pay such duties itself. But as the Government has no authority to expend money for any purpose without the authority of Congress, the latter body accordingly authorized the Federal Treasury to appropriate money from its tax receipts and make payments with the same to the customhouse, which the customhouse was to immediately pay back into the Treasury. Just what process was gone through with to effect such a result the public was not informed, but probably the collector of customs drew his warrant on the Treasury, had the amount credited to his account, and then recredited to the Treasury. But, be this as it may, it is clear that the Government, under the conditions above stated, paid the tax on its imports; that the tax may be regarded in the light of a penalty on the Government for importing articles for its own use; and that the action of Congress in authorizing the Treasury to appropriate money for the payment of such taxes was a recognition or admission by that body that a tax upon imports neither puts anything in nor takes anything from the pocket of the foreigner. Does it not, moreover, invest with a degree of comicality a law enacted by the Congress of the United States for the purpose of taxing foreign importers, which necessitated the enactment by it of another law appropriating money to enable the United States to pay customs taxes every time on everything that it may import for its own use?[10] Finally, if the foreigner and not our citizens pays our customs taxes on imports, what is the object of placing by specific statutes any article on the free list? Why not let him continue to pay millions of taxes for us, as, for example, on sugar?
OUR FLORIDA ALLIGATOR.
By I. W. BLAKE.
An alligator is not an attractive creature. He has not a single virtue that can be named. He is cowardly, treacherous, hideous. He is neither graceful nor even respectable in appearance. He is not even amusing or grotesque in his ungainliness, for as a brute—a brute unqualified—he is always so intensely real, that one shrinks from him with loathing; and a laugh at his expense while in his presence would seem curiously out of place.
His personality, too, is strong. Once catch the steadfast gaze of a free, adult alligator's wicked eyes, with their odd vertical pupils fixed full upon your own, and the significance of the expression "evil eye," and the mysteries of snake-charming, hypnotism, and hoodooism will be readily understood, for his brutish, merciless, unflinching stare is simply blood-chilling.
Zoölogically the alligator belongs to the genus Crocodilus, and he has all the hideousness of that family, lacking somewhat its bloodthirstiness, although the American alligator is carnivorous by nature, and occasionally cannibalistic. Strictly speaking, however, the true alligator is much less dangerous than his relatives of the Old World, and he is correspondingly less courageous.
One would suppose the saurians, or crocodilians, from their general appearance to be huge lizards, but the resemblance is superficial. The whole internal structure differs widely, and, subdivided into gavials, crocodiles, and alligators, they form a family by themselves which is widespread, extending into considerable areas of the temperate regions.
All crocodilians are great, ungainly reptiles, having broad, depressed bodies, short legs, and long, powerful, and wonderfully flexible tails which are compressed—that is, flattened sideways. Upon the upper surface of the tail lie two jagged or saw-toothed crests, which unite near the middle of the appendage, continuing in a single row to the extremity.