lation, but also the mode of imposing these taxes. Two modes have been advocated. Sometimes one and sometimes another has been adopted and practiced. The system of ad valorem duties is one, and that of specific duties is the other. Ad valorem duties are laid upon the cost of the article in the country whence it was brought. Hence when goods were low, the duties would be correspondingly low, and vice versa when high. But this plan has been subject to great objections, for importers have been often known to have false invoices made out, wherein their goods were marked much below their real cost, and by this means the government is defrauded and honest dealers injured. To avoid this, the other mode has been resorted to, viz.:

"Specific duties," by which the tax is laid upon the article itself—that is, the duty is so much per pound, yard, gallon, &c., without regard to what was the price originally paid for it.

6. There are a great number of imported articles, upon which there is no duty. These are called free goods. But the laws are so often changed that what are free goods now may be taxed at the next session of Congress; and goods paying duties this year may be put on the free list next.

DRAWBACKS.

7. 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.

8. In this connection, we see no impropriety in noticing another thing, though of an exactly opposite character to duties; and that is,

BOUNTIES ON EXPORTED GOODS.

These 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 distilled spirits made from imported sugar and molasses, are examples. This was done to encourage domestic industry and enterprise.

CHAPTER LII.

Tonnage.

In the last chapter we treated of duties and tariffs, but only as they related to imported goods. In this we will speak of another kind of duties differing very materially from the first. The first kind is imposed only upon foreign productions, but the latter upon home-made as well as foreign; and this is the duty which the government lays upon the tonnage of ships and other vessels.

Tonnage is the capacity of a ship or any other vessel for carrying weight, which is always reckoned by the ton; and is ascertained by measuring the length, breadth and depth of the vessel. This has been deemed a proper subject of taxation, for the purpose of adding to the revenue of the country.

At a very early period (1790) in our history these duties were imposed, both on our own and on foreign vessels, though heavier duties are laid on foreign than upon American vessels. In the first act passed on this subject, in 1790, this duty on our own was only six cents per ton, while that on foreign bottoms was fifty

cents.

Congress alone has the power to impose these duties. No State can do it. In 1862, such were the wants of the treasury, that the tonnage duties both on American and foreign vessels were increased ten cents per ton. This tax is collected only once in a year, by the collector of the port where the vessel happens to be.

CHAPTER LIII.

Revenue Cutters.

1. REVENUE cutters are small sized vessels belonging to the government, and are used for the purpose of aiding revenue officers in the collection of duties on imported goods; or, in other words, to prevent smuggling. These vessels are built and used exclusively for this purpose, and are not reckoned as any part of the navy, though officered and manned much in the same manner. The commissioned officers are appointed by the President and Senate.

The duties assigned to revenue cutters are, to sail along the coast and look after ships and other vessels going into any of the ports of the United States; to board them and examine their papers, that is, if going into an American port, and within four leagues of the coast; to examine the manifest of the cargo and every part of the vessel; to put proper fastenings upon the hatches and other communications with the hold; and to place a man or men on board who must remain with her until her arrival into port, when she is delivered over to the charge of the proper custom house officer.

2. The officers of revenue cutters are deemed officers of the customs, and hence are subject to the orders of the Secretary of the Treasury and the collectors and other revenue officers at the ports where employed. But if so directed by the President, in an emergency they may cooperate with the navy; and in such cases if the officers or men are wounded in the discharge of their duties, their names may be placed on the navy

pension list, and they will be entitled to the same rate of pension as other officers and seamen of the United States navy.

3. Revenue cutters are distinguished from other vessels by the pendant and ensign they carry. These have such marks upon them as the President shall direct; and in case any ship or other vessel liable to seizure shall not bring-to upon request of the commanding officer of the cutter, he is authorized to fire into such vessel, after exhibiting his pendant and ensign, in order to compel her to obey his orders and allow herself to be boarded and examined. This he may do without incurring responsibility for life or property that may be destroyed by the act.

4. One of the objects designed to be accomplished by the use of revenue cutters, and the duties assigned to them, is to prevent vessels from running goods ashore after having neared the coast, and thus to escape payment of the duties. This could be done in the night or in foggy weather without detection but for the vigilance of these vessels, which are well armed and well manned. Formerly they were all sailing vessels, but steamers are now used also.

5. The commander of a revenue cutter must report weekly to the collector of the port where he is stationed, the transactions of the cutter, with the names and description of all the vessels he has boarded; specifying whether they are American or foreign vessels, whether loaded or in ballast, together with all such information as it may be necessary for the revenue officers of the port to possess.