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Updated: May 21, 2025
Another amendment, however, raised the most important political question connected with taxation. April 9, 1789, a Pennsylvania member wished to increase the list of dutiable articles, so as "to encourage the productions of our country and to protect our infant manufactures." A South Carolina member at once objected.
If, however, in the absence of such combination, a healthy and free competition reduces the price of any particular dutiable article of home production below the limit which it might otherwise reach under our tariff laws, and if with such reduced price its manufacture continues to thrive, it is entirely evident that one thing has been discovered which should be carefully scrutinized in an effort to reduce taxation.
The chief aim of the law is to secure honest valuations of all dutiable merchandise and to make these valuations uniform at all our ports of entry. It had been made manifest by a Congressional investigation that a system of undervaluation had been long in use by certain classes of importers, resulting not only in a great loss of revenue, but in a most intolerable discrimination against honesty.
"There is no mention of anything dutiable in this declaration by 140 which corresponds with any of the goods mentioned in the first cable from Paris," a collector remarked unobtrusively to Herndon, "nor in 156 corresponding to the second cable." "I didn't suppose there would be," was his laconic reply. "That's our job to find the stuff." At last La Montaigne was warped into the dock.
Foreign nations are fully cognizant of the fact that under section 2 of the tariff act the President is required, whenever he is satisfied that the treatment accorded by them to the products of the United States is not such as to entitle them to the benefits of the minimum tariff of the United States, to withdraw those benefits by proclamation giving ninety days' notice, after which the maximum tariff will apply to their dutiable products entering the United States.
But word was always sent before, so that everything dutiable might be removed in the night. All this stir in his own business did Stair a great deal of good. It kept him from grieving about Patsy. Besides, the constant adventure of the night and the lying up in the Cave of Slains during the day, enabled him to sleep off his weariness and kept him away from the neighbourhood of Castle Raincy.
If they see persons crossing the line they stop them and examine what they have. If there is nothing dutiable they are allowed to pass. If they have goods on which there is a tax, they either have to pay or surrender the goods." "But don't the smugglers slip over in spite of all the precautions?" asked Ned. "Say at some lonely ravine, or stretch of woods?"
"She has dutiable goods, all right. I saw her declaration. She is trying to bring in as personal effects of a foreign resident gowns which, I believe, she intends to wear on the stage. She's an actress." There was nothing for Herndon to do but to act on the tip. The man had got rid of us temporarily, but we knew the inspector would be, if anything, more vigilant.
We also pass a district where the women enhance their physical charms by the aid of broad circular hats that resemble an inverted sieve. The edges, however, are not wood, but circular curtains of black calico; the roof of the hat is bleached bamboo chip. Officers board us in the evening to search the vessel for dutiable goods; but they find nothing.
The officer at once made me pay sixpence import-duty on the whisky-just from ship to shore, you see; and he fined me L5 for not declaring the goods, another L5 for falsely denying that I had anything dutiable about me, also L5 for concealing the goods, and L50 for smuggling, which is the maximum penalty for unlawfully bringing in goods under the value of sevenpence ha'penny.
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