The History of Tariff Administration in the United States from Colonial Times to the McKinley Administrative BillThe Lawbook Exchange, Ltd., 2005 - 89 páginas A Comprehensive History of the Tariff System in the United States Goss traces the tariff system through three avatars that often existed simultaneously: protective, preventive and punitive. From an ineffective colonial system that allowed importers to avoid payment through extended credit arrangements, to a somewhat less troubled system that demanded immediate cash payments in the early 1840s, to a punitive system designed to stymie smugglers during the Civil War, the collection of tariff duties was always problematic. This problem was enhanced in the wake of industrialization and protectionism when direct taxes began to supplant indirect taxation as the major source of government finance. Reviewing the history of American tariff regulation, Goss discerns a gradual process towards "more stringent supervision, regulation and control" (88). Originally published in the series Studies in History, Economics and Public Law edited by the Political Science Faculty of Columbia University. John Dean Goss (1869-?) served as a judge in Wisconsin. He later moved to Oregon, where he practiced law. Contents Introduction CHAPTER I. The Colonial Period 1. Virginia customs administration 2. Massachusetts customs administration 3. New York customs administration CHAPTER II. The National Tariff Administration of the Eighteenth Century 1. Customs officers 2. Entry of goods and collection of duties 3. System established by act of 1799 CHAPTER III. The Development of the System Established by the Act of 1799 up to the Civil War 1. Prevention of undervaluation 2. The auction system 3. Appraisement reforms of 1830 4. Payment of duties in cash 5. The "similitude section" and the warehouse system 6. The administrative remedy by appeal to the Secretary of the Treasury CHAPTER IV. Tariff Administration from the Civil War to 1890 1. Attack on the warehouse system 2. Triplicate invoices 3. Dutiable value 4. Appraisement at the port of New York 5. Transportation in bond 6. Special agents and general orders 7. Searches and seizures 8. Compensation of customs officers 9. Repeal of the moieties clause 10. Repeal of discrimination against goods from the far East 11. Dutiable value and similitude section under the act of 1883 12. Classification of sugars under the act of 1883 13. Passengers' baggage CHAPTER V. The McKinley Administrative Bill of 1890 1. General purposes of the late tariff acts 2. Increased stringency of provisions to prevent fraud 3. Remedies against appraisement and classification 4. Abolition of damage allowances 5. Manufacturing in bond and drawbacks 6. Abolition of fees CONCLUSION. General Tendencies of Tariff Administration in the United States |
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Página 14
... ship master was to pay all duties , and was to be reimbursed by the owner of the goods in case they were imported by a person other than the shipowner . A limited provision was made for what we should call shipment in bond from one ...
... ship master was to pay all duties , and was to be reimbursed by the owner of the goods in case they were imported by a person other than the shipowner . A limited provision was made for what we should call shipment in bond from one ...
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... ship upon its entering a port and before breaking bulk or land- ing any goods , must certify their value to the town treasurer or collector " by him empowered . " The collector should there- upon enter in a book kept for that purpose a ...
... ship upon its entering a port and before breaking bulk or land- ing any goods , must certify their value to the town treasurer or collector " by him empowered . " The collector should there- upon enter in a book kept for that purpose a ...
Página 17
... ship was also liable for any default of the mas- ter or in the payment of duties.3 The naval officer was not to allow a ship to clear until a certificate was shown him , under the hand of the commissioner , that all duties had been paid ...
... ship was also liable for any default of the mas- ter or in the payment of duties.3 The naval officer was not to allow a ship to clear until a certificate was shown him , under the hand of the commissioner , that all duties had been paid ...
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... ship . Numerous acts followed , the most important being that of April 27 , 1656. Under it all goods were to be entered with the farmer of the revenue or his collector , who should attend at the weighing - house on certain hours of ...
... ship . Numerous acts followed , the most important being that of April 27 , 1656. Under it all goods were to be entered with the farmer of the revenue or his collector , who should attend at the weighing - house on certain hours of ...
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... ship's arrival deliver to the treasurer a sworn manifest under his hand , mentioning the quantities of all goods on board and the person to whom they were consigned . The consignee was to make particular entry of the goods , at the same ...
... ship's arrival deliver to the treasurer a sworn manifest under his hand , mentioning the quantities of all goods on board and the person to whom they were consigned . The consignee was to make particular entry of the goods , at the same ...
Contenido
7 | |
10 | |
THE NATIONAL TARIFF ADMINISTRATION OF | 24 |
THE DEVELOPMENT OF THE SYSTEM ESTABLISHED | 33 |
The similitude section and the warehouse system | 47 |
3333333 | 54 |
Dutiable value | 61 |
East | 71 |
IN THE UNITED STATES | 87 |
Otras ediciones - Ver todas
The History of Tariff Administration in the United States: From Colonial ... John Dean Goss Sin vista previa disponible - 2017 |
The History of Tariff Administration in the United States: From Colonial ... John Dean Goss Sin vista previa disponible - 2010 |
Términos y frases comunes
39th Congress 41st Congress Act of July Acts and Resolves addition adopted agent allowed amount appoint appraised value April 20 auction system bond cash changes charges collector colonies Congress consignee consul Continental Congress cost court current value custom house customs administration customs laws declared district dollars drawback entered entry examine expense exportation fees foreign forfeited forfeitures former laws fraud imported imposed invoice value July 14 July 30 June June 22 June 30 land and tide lector levied manifest manufacture March ment merchants methods moieties naval officer one-half owner packages payment of duties penalty person polariscope port prescribed produced provision purchased received regulations repealed resident revenue salaries Secretary Session ship Statutes at Large Sub verbo suits supra surveyor take oath thereon tide waiters tion Treasury twenty per cent United valorem duties warehouse system warehousing York
Pasajes populares
Página 35 - That the collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of goods, wares, or merchandise, and a greater...
Página 74 - ... or his family who accompanied him as passengers, and not for sale or purchased or imported for other persons, or to be given away ; 3, suitable for the season of the year which was Immediately approaching at the time of arrival: 4, not exceeding in quantity or quality or value what the passenger was In the habit of ordinarily providing for himself and his family at that time, and keeping on hand for his and their reasonable wants. In view of their means and habits in life, even though such articles...
Página 48 - States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions ; and if they shall disagree, the collector shall decide between them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly...
Página 80 - States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subject if separately imported. That the words "value