as os eee aa ere : aoe EIT ae eiise ey ers oe $25; = aie Cornell Law Schou! Library Cornell University Library KF 6665.A25 1909 iii 4OEI3: 60TH ConeRress i | 2d Session \ SENATE ia —- -= WS. fg Pe Bes ee ae ae Manse: CUSTOMS TARIFFS SENATE AND HOUSE REPORTS 1888, 1890, 1894, 1897 [REPRINTS] oi 18183 DecemBer 9, 1908.—Presented by Mr. Aupricu, referred to the Committee on Finance, and ordered to be printed WASHINGTON GOVERNMENT PRINTING OFFICE 1909 KF 6665 Aas 1404 TABLE OF CONTENTS. CONGRESSIONAL HISTORY AND REFERENCES TO DEBATES, Walker tariff, 1846_.________________ Morrill: tawiff,. VS003 os e Customs tariff of 1883..-.---_-_-_____________- eee Undervaluation bill, 1886, 1887, and 1888 Mills bill, 1888 Customs administrative act, 1890__._.____________-__-_- McKinley tarift, 18902202. oo no eee ee eee Wilson-Gorman tariff, 1894_-_________-________-____ eee Dingley tariff, 1897 Sa REPORTS ON TARIFF BILLS, Mills bill, 1888: Report by Mr. Mills. Zz Minority report by Mr. McKinley. Minority report by Senator Beck_-___.___________ McKinley bill, 1890: Report: by Mr: Dingley..— 02 sok ee Minority report by Mr. Carlisle__________-___---__--____----________ Views of Mr. MeKenna_________ eee Wilson-Gorman bill, 1894: Report by Mr. Wilson = = Minority report by Mr. Reed____-_----------__----_--_---___-__u__-__ Dingley bill, 1897: Report by Mr. Dingley. wets Minority report by Mr. Bailey Bs CUSTOMS TARIFFS. COMMITTEE REPORTS AND REFERENCES TO LEGISLATIVE PROCEEDINGS.* Mr. Axprics presented the following REPRINT OF COMMITTEE REPORTS SUBMITTED WITH THE TARIFF BILLS OF 1888, 1890, 1894, AND 1897, TOGETHER WITH REFERENCES TO. LEGISLATIVE PRO- CEEDINGS ON THE TARIFF LAWS OF 1846, 1861, 1883, 1890, 1894, 1897, THE MILLS- ALDRICH BILL OF 1888, AND THE CUSTOMS ADMINISTRATIVE LAW OF 1890. DECEMBER 9, 1908.—Referred to the Committee on Finance and ordered to be printed. LEGISLATIVE PROCEEDINGS. THE WALKER TARIFF (1846). [H. R. 384.] Proceedings in the House of Representatives. House bill 384, first session, Twenty-ninth Congress, “Reducing the duty on imports, and for other purposes,” was reported by Mr. McKay, of North Caro- lina, from the Committee on Ways and Means, April 14, 1846. 29th Cong., p. 670.) (Globe, 1st sess., Bill taken up and read in part and substitute offered by Mr. Hungerford, of New York, June 15. (Globe, p. 976.) Bill debated— June 18, 1846 (Globe, pp. 989-996). June 19, 1846 (Globe, pp. 1000- 1010). June 20, 1846 (Globe, pp. 1011- 1013). June 24, 1846 (Globe, pp. 1018- 1023). June 25, 1846 (Globe, p. 1027). June 26, 1846 (Globe, pp. 1032- 1037). Passed the House July 3, 1846, after twelve days’ debate. Bill debated— June °27, 1846 June 29, 1846 June 30, 1846 July 1, 1846 1046). July 2, 1846 1050). July 3, 1846 1058). (Globe, p. 1039). (Globe, p. 1041). (Globe, p. 1048). (Globe, pp. 1044— (Globe, pp. 1046- (Globe, pp. 1050- * The references to Legislative Proceedings were prepared by George H. Boyd, Superin- tendent of Senate Document Room, 5 6 CUSTOMS TARIFFS—1846 TO 1897. Proceedings in the Senate of the United States. Bill debated and made special order for Monday, July 18, 1846, without ref- erence to the Finance Committee. Bill debated— July 13, 1846 (Globe, 1084) July 14, 1093). July 15, 1846 1098). July 16, (Globe, pp. 1105- 1106). , July 17, 1846 (Globe, pp. 1110- 1111). July 18, 1846 (Globe, p. 1115). pp. 1081- 1846 (Globe, (Globe, pp. 1089- pp. 1097- 1846 (July 6, Globe, pp. 1053-1057.) Bill debated— July 20, 1846 (Globe, pp. 1117- 1118). A July 21, 1846 (Globe, p. 1124). July 22, 1846 (Globe, p. 1128). July 23, 1846 (Globe, p. 1188). July 24, 1846 (Globe, p. 1136). July 25, 1846 (Globe, p. 1139). July 27, 1846 (Globe, pp. 1141- 1145). July -28, 1846 (Globe, pp. 1149- 1158). There was some debate on the presentation of petitions and memorials in relation to the tariff in the Senate, as follows: On petition of Jos. W. Revere, of Boston, Mass., and others. 1095-1097.) On petition of merchants of New York. On petition of miners of Schuylkill County, Pa. (Globe, pp. (Globe, pp. 1102-1108.) (Globe, pp. 1112—1113.) On petition of citizens of New Jersey. Globe, pp. 1122-1123.) On petition of workers of coal mines in Carbon County, Pa. 1181-1132.) (Globe, pp. Many of the speeches delivered on this bill were not printed in the body of the Globe, but will be found in the Appendix, as follows: Mr. Stewart, of Pennsylvania (pp. 54— 935). Mr. McClean, 690). Mr. Sawyer, of Ohio (p. 699). Mr, Severance, of Maine (p. 702). Mr. Ramsey, of Pennsylvania (p. 708). Mr. Goodyear, of Pennsylvania (p. 712). Mr. Pollock, of Pennsylvania (p. 715). Mr. Darragh, of Pennsylvania (p. 721). Mr. Ewing, of Pennsylvania (p. 724). Mr. Hubbard, of Virginia (p. 729). Mr. Seddon, of Virginia (p. 785). Mr. Harmanson, of Louisiana (p. 744). Mr. Thompson, of Pennsylvania (p. 748). . Chase, of Tennessee (p. 753). . Strong, of New York (p. 761). . Wilmot, of Pennsylvania (p. 767). . Rathbun, of New York (p. 771). . Hough, of New York (p. 774). . Lewis, of New York (p. 780). . Brinkerhoff, of Ohio (p. 784). . Lewis, of Alabama (p. 785). . Jenkins, of New York (p. 798). . Bayly, of Virginia (p. 812). . Collin, of New York (p. 821). Mr. Towns, of Georgia (p. 829). Mr. Benton, of New York (p. 847). Mr. Niles, of Connecticut (p. 881). Mr. Norris, of New Hampshire (p. 920). Mr. Young, of Kentucky (p. 956). Mr. Collamer, of Vermont (p. 960). Mr. Hunt, of New York (p. 964). of Pennsylvania (p. Mr. Winthrop, of Massachusetts (p. 969) Mr. Broadhead, of Pennsylvania (p. 976). : Mr. Strohm, of Pennsylvania (p. 981). Mr. Ewing, of Tennessee (p. 987). Mr. Yancy, of Alabama (p. 993). Mr. Hudson, of Massachusetts (p. 997). Mr. Blanchard, of Pennsylvania (p. 1003). Mr. Seaman, of New York (p. 1007). Mr. Marsh, of Vermont (p. 1009). Mr. McHenry, of Kentucky (p. 1014). Mr. Tibbatts, of Kentucky (p. 1018). Mr. Hungerford, of New York (p. 1023). Mr. Hunter, of Virginia (p. 1025), Mr. Toombs, of Georgia (p. 1030). Mr. Clark, of North Carolina (p. 1035). Mr. Wick, of Indiana (p. 1040). Mr. Smith, of New York (p. 1048). Mr. Barringer, of North Carolina (p. 1051). ® Mr. Ficklin, of Illinois (p. 1055). Mr. Dixon, of Connecticut (p. 1061). Mr. Woodruff, of New York (p. 1066), Mr. Perry, of Maryland, (p. 1070). Mr. Root, of Ohio (p. 1975). Mr. Miller, of New York (p. 1075). Mr. Daniel, of North Carolina (p. 1077). Mr. Houston, of Delaware (p. 1081). Mr. Gentry, of Tennessee (p. 1086). Mr. Ingersoll, of Pennsylvania (p. 1089). CUSTOMS TARIFFS—1846 TO 1897. 7 Mr. Davis, of Massachusetts (p. 1107). Mr. Webster, of Massachusetts (p. Mr. Johnson, of Maryland (p. 1118). 1189). Mr. Huntington, of Connecticut (p. Mr. Jarnagin, of Tennessee (p. 1152). 1129), Mr. Chapman, of Maryland (p. 1155). Mr. Cameron, of Pennsylvania (p. 1130). Passed the Senate July 28, 1846, after fifteen days’ debate. Senate amendment agreed to in House of Representatives, July 29, 1846. (Globe, pp. 1164-1166. ) Approved July 30, 1846. THE MORRILL TARIFF BILL (1861). [H. R. 338.] Proceedings in the House of Representatives. On March 12, 1860, Mr. Morrill, from the Committee on Ways and Méans, reported a bill (H. R. 3388) to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes, but as he could not secure a suspension of the rules he with- drew the Dill. March 13 Mr. Sherman reported the same bill, and under similar conditions withdrew it. March 19, Mr. Morrill reported it again, had the bill read a first and second time, referred to the Committee of the Whole on the state of the Union, and ordered to be printed. March 28 Mr. Sherman offered a special order setting aside Wednesday, April 4, as the day for the consideration of the tariff bill, but resolution went over on objection. April 5 tariff bill came up in its regular order in Committee of the Whole, but the committee arose after the bill had been read and before any discussion was had. April 23, 24, 25, 26, and 27 the bill was under discussion in the House in Committee of the Whole. The House adjouned over from Friday the 27th to Monday the 30th. April 30, May 1, 2, 3, 4, 5, 7, 8, 9, and 10 the bill was under discussion, and on the latter day it was reported to the House and passed by a vote of 105 yeas to 64 nays. Proceedings in the Senate of the United States. May 10 announcement was made in the Senate that the House had passed bill, and upon motion of Mr. Hunter the bill was read twice by title and referred to the Committee on Finance. On June 13 Mr. Hunter reported it back from the Committee on Finance and attempted to have a day set for its consideration, but as no motion was made, it went over. June 14 bill was taken up on Mr. Hunter’s motion, and the Senate adjourned on it so that it would come up next day as regular order. June 15 motion was made to postpone consideration of bill until next session, but hour for taking recess arrived, and bill went over. Evening session bill was taken up again in Committee of the Whole and by a vote of 25 yeas to 23 nays further consideration was postponed to the second Monday of December, 1860. Mr. Slidell moved the appointment of a special committee of three to con- ider the propriety of modifying existing tariff laws, and report such modifica- ons as they deemed proper to the Senate’ on the second Monday in December. June 16 motion was made to reconsider vote by which consideration of tariff bill was postponed. June 18 Mr. Lane offered an amendment to the tariff bill. June 20 by vote of 33 yeas to 17 nays motion to reconsider was agreed to, and bill placed on the table. December 5 an attempt was made to set a date for the consideration of the bill, and on December 11 the bill was referred back to the Committee on Finance. 8 CUSTOMS TARIFFS—1846 TO 1897. On December 20 Mr. Hunter reported bill from the Committee on Finance with the recommendation that its consideration be postponed until the 4th of a ae March. Upon agreement the motion was permitted to lie on the table. January 18, 1861, bill was made a special order for the following Wednesday, and on January 23 bill was referred to special committee of five with instructions to report in a week. On February 1 the bill was reported back by select committee with amend- ments, ordered to be printed, and made special order for following Wednesday. February § the bill was taken up in Committee of the Whole and read once. On February 13, 14, 15, 16, 18, 19, and 20 the bill was under consideration in the Senate, and on the last-mentioned day it was passed by a vote of 25 yeas to 14 nays. Proceedings in the House and Senate. February 21 the bill was ordered printed by the House. February 23 and 25 Senate amendments under consideration in House, and all amendments were concurred in with further amendment. Concurrence by House in amendments of Senate was announced in the Senate, as was also that the House insisted upon its amendment and had appointed conferees. Conferees on part of House, Messrs. Sherman, Phelps, and Moorhead. February 26 the Senate disagreed to House amendment and appointed conferees. Conferees on part of Senate, Messrs. Simmons, Hunter, and Bigler. February 27 conferees agreed and reported, and Senate agreed to House amendment. ‘ Irebruary 28 bill enrolled and signed by the Speaker and President of the Senate. Approved March 2, 1861. From the above it will be seen that the bill was under consideration in the House eighteen days, although not to the exclusion of all other business, and was under discussion in the Senate seven days. THE TARIFF ACT OF 1883. {H. R. 5538.) Proceedings im the Senate of the United States. The tariff of 1883 was attached by the Senate to House bill No. 5588, which was exclusively an internal-revenue measure. The bill was reported from the Finance Committee to the Senate on January 4, 1883, and was under discussion in that body on January 10, 11, 15, 16, 17, 18, 19, 20, 22, 23, 24, 26, 27, 29, 30, 31, February 1, 2, 3, 5, 6, 7, 8, 9, 10, 12, 18, 14, 15, 16, 17, and 19, and was passed by the Senate on February 20, after having been under discussion for thirty-three days. Proceedings in the House and Senate. On February 24 the House gave attention to the bill, and a rule limiting debate and declaring its belief in the unconstitutionality of the Senate amend- ment was discussed. On February 26 the Senate recalled the bill to correct a mistake in the printed copy. ‘The correction was made and the bill returned to the House on Same day. 2 oe February 27 the House again considered the bill and agreed that the Senate has no constitutional authority to originate revenue bills. The Senate was informed that the House nonconcurred in amendments and asked conference. The Senate agreed to conference and appointed Messrs. Morrill, Sherman, Aldrich, Bayard, Beck, Mahone (in place of Mr. Bayard, who withdrew), and McDill (in place of Mr. Beck, who withdrew). Conferees on part of the House, Messrs. Kelley, McKinley, Haskell, Randall, Carlisle, and Morrison (in place of Mr. Randall, who withdrew), CUSTOMS TARIFFS—1846 TO 1897. February 28 a motion was made in the Senate to reconsider conference agree- aent, which was debated, and motion withdrawn. March 2, conference report adopted by Senate. March 3, conference report adopted by House. Approved March 3, 1883. There was no discussion of the details of the tariff of 1883 in the House of tepresentatives. That body declared its belief in the unconstitutionality of the The conferees were appointed on Feb- uary 27, although several of them, on the part of the House and the Senate, Senate action and appointed conferees. leclined to serve and substitutes were appointed. THE MILLS BILL (1888). [H. R. 9051. Report 1496.] Proceedings im the House of Representatives. Reported to the House from committee, April 2, 1888 (p. 2615). Jebated in the House of Representa- tives— April 17, 1888 (pp. 3057-8071). April 24, 1888 (pp. 3297-3314). April 25, 1888 (pp. 3349-3380). April 26, 1888 (pp. 3408-3435). April 27, 1888 (pp. 3438-3455). April 28, 1888 (pp. 8472-38493). April 30, 1888 (pp. 3523-3545). May 1, 1888 (pp. 3579-8608). May 2, 1888 (pp. 3636-38660). May 2, 1888 (pp. 3663-8671). May 8, 1888 (pp. 3690-3707). May 4, 1888 (pp. 8712-3730). May 5, 1888 (pp. 3746-3765). May 8, 1888 (pp. 8825-3865). May 9, 1888 (pp. 3887-3916). May 10, 1888 (pp. 3934-3995). May 11, 1888 (pp. 3999-4016). May 12, 1888 (pp. 4037-4075). May 14, 1888 (pp. 4092-4138). May 15, 1888 (pp. 4166-4205). May 16, 1888 (pp. 4238-4298). May 17, 1888 (pp. 4318-4372). May 18, 1888 (pp. 4373-4424). May 19, 1888 (pp. 44387-4451). May 81, 1888 (pp. 4771-4791). June 1, 1888 (pp. 4823-4835). Passed the House of Representatives, after fifty-two days’ debate (p. 6660), m July 21, 1888. Debated in the House of Representa- , tives— June 2, 1888 (pp. 4856-4870). June 5, 1888 (pp. 4911-4932). June 6, 1888 (pp. 4937-4974). June 7, 1888 (pp. 4991-5013). June 8, 1888 (pp. 5020-5044). June 9, 1888 (pp. 5062-5084). June 12, 1888 (pp. 5183-5194). June 13. 1888 (pp. 5211-5235). June 14, 1888 (pp. 5256-5282). June 27, 1888 (pp. 5682-5648). June 28, 1888 (pp. 5680-5705). June 29, 1888 (pp. 5730-5743). June 30, 1888 (pp. 5805-5827). July 3, 1888 (pp. 5866-5894). July 6, 1888 (pp. 5941-5959). July 7, 1888 (pp. 5976-5994). July 9, 1888 (pp. 6018-6038). July 10, 1888 (pp. 6070-6096). July 11, 1888 (pp. 6143-6159). July 12, 1888 (pp. 6195-6220). July 14, 1888 (pp. 6302-6319). July 16, 1888 (pp. 6369-6398). July 17, 1888 (pp. 6419-6446). July 18, 1888 (pp. 6477-6496). July 19, 1888 (pp. 6513-6537). July 21, 1888 (pp. 6654-6660). Proceedings tn the Senate of the United States. -Referred to Senate Committee on Finance July 21, 1888 (p. 6622), Reported to the Senate October 3, 1888 (D. 9109). Debated in the Senate— October 8, 1888 (pp. 9264-9296). October 9, 1888 (pp. 9321-9328). October 10, 1888 (pp. 9354-9363). October 11, 1888 (pp. 9879-9393). October 12, 1888 (pp. 9895-9410). Debated in the Senate— October 15, 1888 (pp. 9452-9461). October 16, 1888 (pp. 9468-9508). October 17, 1888 (pp. 9514-9535). October 18, 1888 (pp. 9556-9568). October 19, 1888 (pp. 9601-9605). 10 CUSTOMS TARIFFS—1846 TO 1897. Second session Fiftieth Congress. Debated in the Senate— Debated in the Senate— December 8, 1888 “(p. 9). January 5, 1889 (pp. 554-563). December 4, 1888 (pp. 14-15). January 7, 1889 (p. 568). December 5, 1888 (pp. 27-38). January 8, 1889 (pp. 576-596). December 6, 1888 (pp. 60-67). January 9, 1889 (pp. 609-628). December 10, 1888 (pp. 109-119). January 10, 1889 (pp. 635-650). December 11, 1888 (pp. 187-156). January 11, 1889 (pp. 652-676). December 12, 1888 (pp. 173-191). January 12, 1889 (pp. 689-704). December 13, 1888 (pp. 216-231). January 14, 1889 (pp. 725-744). December 17, 1888 (pp. 274-289). January 15, 1889 (pp. 771-793). December 18, 1888 (pp. 314-323). January 16, 1889 (pp. 8384-858). December 19, 1888 (pp. 340-355). January 17, 1889 (pp. 881-896). December 20, 1888 (pp. 8371-888), ” January 18, 1889 (pp. 916-932). December 21, 1888 (pp. 421-483). January, 19, 1889 (pp. 966-991). January 2, 1889 (pp. 451-475). January 21, 1889 (pp. 1018-1058 ) January 3, 1889 (pp. 492-508). January 22, 1889 (pp. 1074-1105) January 4, 1889 (pp. 515-532). Passed the Senate January 22, 1889, after ten days’ debate in first sessior and thirty-one days’ debate in second session. Senate requests conference January 28, 1889. Proceedings in the House of Representatives. Debated and referred to House committee with Senate amendments January 26, 1889. Nore.—The House disagreed to a conference, and the bill failed of enactmen into law. UNDERVALUATIONS OF IMPORTS (1885). Mr. Hoar’s resolution, authorizing and directing the Committee on Financ to investigate alleged frauds and abuses:in collection of revenues from custome passed the Senate December 21, 1885. (Record, 1st sess. 49th Cong., p. 351.) By resolution of January 19, 1886, the Committee on Finance was authorize to employ a stenographer and such clerical assistance as may be necessary t comply with the resolution of December 21, 1885. (Record, 1st sess. 49th Cong. p. 741.) : Committee authorized to sit during recess, July 31, 1886. (Record, 1st sess 49th Cong., p. 7775.) For copies of the above resolutions and the report of and testimony taker by the committee, see Senate Report No. 1990, second session Forty-ninth Con gress, submitted to the Senate March 38, 1887. Senate customs administrative bill (1886). [S. 1153.] In the Senate of the United States. January 19, 1886, Mr. Aldrich introduced a bill (8. 1153) “To prevent fraud: upon the customs revenue,” which was read twice by its title and referred t the Committee on Finance. (Record, 1st sess. 49th Cong., p. 741.) No actioi seems to have been taken on this bill. ‘ December 20, 1887, Mr. Allison, from the Committee on Finance, reported ai original bill (S. 977) ‘To regulate the importation of foreign merchandise ani to secure uniformity in the classification and valuation thereof, and for othe ae which was read twice by its title. (Record, 1st sess. 50th Cong. p. A Debated January 26, 1888. (Record, p. 730.) Debated February 16, 1888. (Record, pp. 1252-1253.) Passed over February 23, 1888. (Record, p. 1405.) Bill taken up and made unfinished business March 8, 1888. (Record, p. 1867.: Debated March 14, 1888. (Record, pp. 2055-2067.) Debated March 15, 1888. (Record, pp. 2103-2107.) Debated and passed Senate March 16, 1888. (Record, pp. 2186-2158.) CUSTOMS TARIFFS—1846 TO 189%. 11 In the House of Representatives. Referred to Committee on Ways and Means, March 21, 1888. (Record, p. 302.) No further action on the bill. . CUSTOMS ADMINISTRATIVE LAW (1890). [H. R. 4.] [H. R. 4970.] In the House of Representatives. House bill No. 4, Fifty-first Congress, first session, “To simplify the laws 1 relation to the collection of the revenues,” introduced by Mr. McKinley vecember 16, 1889, and referred to the Committee on Ways and Means, (Record, , 191.) This was an introduction in the House of Senate bill No. 977, Fiftieth Con- ress, with amendments. House bill No. 4970, Fifty-first Congress, first session, same title, reported rom Committee on Ways and Means by Mr. McKinley as a substitute for [ouse bill No. 4, and recommitted January 14, 1890. (Record, p. 558.) Reported back January. 22, 1890. (Record, p. 793.) Debated January 28, 1890. (Record, pp. 809-820.) Debated January 24, 1890. (Record, pp. 824-837.) Debated and passed House January 25, 1890. (Record, pp. 840-848.) House nonconcurs in Senate amendments and appoints conference committee onsisting of Messrs. McKinley, Burrows, and Carlisle, May 5, 1890. (Record, . 4218.) 7 Conference report submitted, debated, and adopted May 27, 1890. (Record, pp. 340-5343. ) Error in enrollment corrected June 4, 1890. (Record, pp. 5601-5602.) In the Senate of the United States. Referred to Committee on Finance January 27, 1890. (Record, p. 852.) Reported back by Mr. Allison with amendments March 19, 1890. (Record, . 2375.) TDebated April 29, 1890. (Record, pp. 3972-8975.) Debated April 30, 1890. (Record, pp. 4003-4023.) Debated May 1, 1890. (Record, pp. 4069-4085.) Debated and passed Senate May 2, 1890. (Record, pp. 4113-4132. Conference committee consisting of Senators Allison, Aldrich, and McPherson ppointed May 2, 1890. (Record, p. 4132.) Mr. Harris appointed on conference in place of Mr. McPherson May 23, 890. (Record, p. 5169.) Conference report submitted and agreed to May 27, 1890. (Record, p. 5337.) Error in enrollment corrected June 4, 1890. (Record, p. 5586.) Approved June 10, 1890. McKINLEY LAW 1890. {H. R. 9416.] In the House of Representatives. Reported from the Committee on Ways and Means April 16, 1890 (p. 3443). Jebated— Debated— May 7, 1890 (pp. 4247-4265, 4266- May 138, 1890 (pp. 4608-4638). 4283). May 14, 1890 (pp. 4658-4684). May 8, 1890 (pp. 4308-4337, 4338- May 15, 1890 (pp. 4710-4715). 4361). May 16, 1890 (pp. 4773-4797). May 9, 1890 (pp. 4885-4407, 4407- May 17, 1890 (pp. 4838-4876). 4487). May 19, 1890 (pp. 49N5-4946). May 10, 1890 (pp. 4469-4555). May 20, 1890 (pp. 4972-5064). May 12, 1890 (pp. 4562-4571, 4573- May 21, 1890 (pp. 5092-5113). 4593). Referred to Committee on Ways and Means September 12, 1890 (p. 10005). Reported back and Senate amendments nonconcurred in September 15, 1890 12 CUSTOMS TARIFFS—1846 TO 1897. Conferees appointed in House September 16, 1890 (p. 10114). Conferees on part of House, Mr. McKinley, Mr. Burrows, Mr. Bayne, M) Dingley, Mr. Mills, Mr. McMillin, Mr. Flower. Conferees on part of Senate, Mr. Aldrich, Mr. Sherman, Mr. Allison, Mr. His cock, Mr. McPherson, Mr. Vance, Mr. Carlisle, and Mr. Voorhees (in place ¢ Mr. McPherson, who withdrew). Conference report submitted September 26, 1890 (pp. 10503-10510). Conference report debated and adopted September 27, 1890 (pp. 10574-10641) Passed the House after thirteen days’ debate on the bill and two days’ debat on the conference report; in all, fifteen days. In the Senate of the United States. Referred to the Committee on Finance May 23, 1890 (p. 5169). Reported with amendments June 18, 1890 (p. 6207). Debated— Debated— July 7, 1890 (pp. 6975-6976). August 14, 1890 (pp. 8531-8571). July 12, 1890 (p. 7189). August 18, 1890 (pp. 8749-8756). July 14, 1890 (p. 7237). August 19, 1890 (pp. 8779-8813) July 19, 1890 (p. 7487). August 20, 1890 (pp. 8849-8874) July 21, 1890 (pp. 7531-7537). August 21, 1890 (pp. 8910-8940) July 24, 1890, no debate (pp. August 22, 1890 (pp. 8986-9016) 7659-7674). August 25, 1890 (pp. 9109-9110) July 25, 1890 (pp. 7696-7715). August 26, 1890 (pp. 9112-9136 July 26, 1890 (pp. 7784-7754). 9143-9144, 9157-9173). July 28, 1890 (pp. 7803-7816). August 27, 1890 (pp. 9199-9228" July 29, 1890 (pp. 7836-7860). August 28, 1890 (pp. 9250-9277' July 30, 1890 (pp. 7885-7913). August 29, 1890 (pp. 9306-9340' July 31, 1890 (pp. 7950-7971). August 30, 1890 (pp. 9388-9410° August 1, 1890 (pp. 7998-8022). September 1, 1890 (pp. 9454-9487 ' August 2, 1890 (pp. 8050-8071). September 2, 1890 (pp. 9510-9556 August 4, 1890 (pp. 8079-8108). September 3, 1890 (pp. 9583-9613° August 5, 1890 (pp. 81388-8163). September 4, 1890 (pp. 9637-9673' August 6, 1890 (pp. 8185-8216). September 5, 1890 (pp. 9702-9734 August 7, 1890 (pp. 8252-8270). September 6, 1890 (pp. 9778-9811' August 8, 1890 (pp. 8332-8340). September 8, 1890 (pp. 9830-9884' August 9, 1890 (pp. 8355-8371). September 9, 1890 (pp. 9903-9916: August 11, 1890 (pp. 8393-8423). September 10, 1890 (pp. 9925 August 12, 1890 (pp. 8441-8470). 9943). August 13, 1890 (pp. 8490-8506). Conference report submitted and debated September 29, 1890 (pp. 1064& 10671). : Conference report debated and agreed to September 30, 1890 (pp. 1071I 10725, 10727, 10740). Passed the Senate September 10, 1890, after forty-four days’ debate on th bill and two days’ debate.on the conference report; in all forty-six days. Approved October 1, 1890. WILSON-GORMAN LAW, 1894. [H. R. 4864.] In the House of Representatives. December 20, 1893, Wilson, of West Virginia, chairman, Committees on Way and Means of the House of Representatives, reported a bill (4864) to reduc taxation to provide revenue for the Government and for other purposes. Rea the first and second time, ordered to be printed, and referred to the Committe of the Whole on the state of the Union. December 22, Mr. Reed, of Maine, in pursuance of. previous leave, presente the views of a minority of Committee on Ways and Means on the bill (H. 1 4864) to reduce taxation, etc.; ordered to be printed. ‘ January 8, 1894 (H. R. 4864), was taken up for consideration on motion Mr. Wilson, of West Virginia. First reading of bill was dispensed with t unanimous consent. January 9, debate on tariff bill (H. R. 4864) opened in House of Represent: tives hv Mr T.ana of Tlinnia CUSTOMS TARIFFS—1846 TO 1897. 13 January 9, House considered tariff bill. Resolutions adopted by H meet at 11 o’clock each legislative day, continue in session nit 5p. it. ei ecess until 8 o’clock p. m. for evening session. After reading of journal, call- g of committee reports, etc., morning hour to close and tariff bill to be con- sidered in Committee of the Whole. General debate on tariff bill limited to the hour of adjournment, Saturday, January 13, 1894. On Monday, January 15, 1894, bill to be read through and from day to day be open to amendment in any part thereof. January 29, “ Monday, at the hour of 12 o’clock, bill with all amendments recommended by or that may be pending in the Committee of the Whole to be reported to the House; two hours’ debate to be allowed, and then the previous question to be considered ordered upon pending amendments and the bill to its passage ;” House proceeded under the above resolution until February 2, when the bill, as amended, passed the House of Representatives; yeas 204, nays 140 not voting 8. , | The bill was actively before the House of Representatives in Committee of the Whole and in open House from January 8 to February 1, with sessions last- ing from 11 o’clock a. m. to 10 o’clock p. m., with three hours’ daily recess; in ‘all twenty-three days. : ; In the Senate of the United States. : Reported to Senate February, 3, and referred to Finance Committee. i March 20, 1894 (H. R. 4864), reported back by Mr. Voorhees, of Indiana, chairman of Finance Committee, with amendments. Was in committee from February 2 to March 20. April 2, Senate, in Committee of Whole, took up (H. R. 4864) for considera- tion. Debate began. July 3. Passed the Senate; yeas 39, nays 34, not voting 12. In the House of Representatives. July 6, 1894. Bill with Senate amendments referred to House Committee on Ways and Means, reported back, Senate amendments nonconcurred in, and con- ‘ference appointed. July 5 and July 9, 1894, © Conferees on part of Senate, Mr. Voorhees, of Indiana, Mr. Harris, of Tennes- see, Mr. Jones, of Arkansas, Mr. Vest, of Missouri, Mr. Sherman, of Ohio, Mr. Allison, Mr. Aldrich. Conference on part of House, Mr. Wilson, of West Virginia, Mr. McMillan, of Tennessee, Mr. Turner, of Georgia, Mr. Montgomery, of Kentucky, Mr. Reed, of ‘Maine, Mr. Burrows, of Michigan, Mr. Payne, of New York. Conference report was disagreed to by the House of Representatives, and a ‘second conference appointed. July 19 and July 27, 1894. The second conference committee had same membership as the first. August 18, 1894. House took possession of amended bill, discharged its con- ferees, agreed to Senate amendments, and passed the bill. August 27, 1894. Bill became a law without the approval of the President. DINGLEY LAW, 1897. {H. R. 379.] In the House of Representatives. March 19, 1897, reported from the Committee on Ways and Means (p. 71) and made special order (p. 72). Debated— Debated— March 22, 1897 (pp. 120, 123-140, March 26, 1897 (pp. 352-388). 141-151). March 27, 1897 (pp. 390-421). March 23, 1897 (pp. 174-197, 197- March 29, 1897 (pp. 429-456). 201). March 30, 1897 (pp. 470-514). March 24, 1897 (pp. 216-245, 245- March $81, 1897 (pp. 519-557). i 259). March 81, 1897, passed House (p. : March 25, 1897 (pp. 265-345). 557). 14 CUSTOMS TARIFFS—1846 TO 1897. In the Senate of the United States. H. R. 379. referred to Senate Committee on Finance March 31, 1897. Reported back with amendments May 4, 1897. Debated and amended— Debated and amended— May 6, 1897 (pp. 907-908). June 15, 1897 (pp. 1728-1746). May 18, 1897 (pp. 1059-1064). June 16, 1897 (pp. 1749-1775). May 25, 1897 (p. 1227; statement June 17, 1897 (pp. 1777-1801). by Mr. Aldrich). June 18, 1897 (pp. 1810-1839). May 25, 1897 (pp. 1234-1242). June 19, 1897 (pp. 1840-1863). May 26, 1897 (pp. 1253-1274). June 21, 1897 (pp. 1864-1890). May 27, 1897 (pp. 1285-1304). June 22, 1890 (pp. 1899-1919, May 28, 1897 (pp. 1814-1333). 1920-1923). May 29, 187 (pp. 1835-1359). June 23, 1897 (pp. 1926-1961). June 1, 1897 (pp. 1362-1385). June 24, 1897 (pp. 1964-1995). June 2, 1897 (pp. 1411-1433). June 25, 1897 (pp. 1998-2023). June 3, 1897 (pp. 1489-1458). June 26, 1897 (pp. 2028-2044.) June 4, 1897 (pp. 1472-1492, June 28, 1897 (pp. 2046-2082). 1496-1516). June 29, 1897 (pp. 2089-2125). June 5, 1897 (pp. 1519-1539). June 30, 1897 (pp. 2127-2159). June 7, 1897 (pp. 1541-1563). July 1, 1897 (pp. 2161-2189). June 8, 1897 (pp. 1571-1592). July, 2, 1897 (pp. 2200-2242). June 9, 1897 (pp. 1594-1620). July 3, 1897 (pp. 2244-2272). June 10, 1897 (pp. 1623-1647, July 5, 1897 (pp. 22738-2302). 1648-1652). July 6, 1897 (pp. 2804-2413). June 11, 1897 (pp. 1657-1681). July 7, 1897 (pp. 2414-2447). June 12, 1897 (pp. 1682-1698). July 7, 1897 (p. 2447) ; bill passed June 14, 1897 (pp. 1698-1723). Senate, In the House of Representatives. July 8, 1897, House discusses sending bill to conference (pp. 2478-2482). House nonconcurs in Senate amendments (p. 2512). Conferees on the part of the House, Mr. Dingley, Mr. Payne, Mr. Dalzell, Mr. Hopkins, Mr. Grosvenor, Mr. Bailey, Mr. McMillin, and Mr. Wheeler, of Alabama (p. 2512). Conferees on the part of the Senate: Mr. Allison, Mr. Aldrich, Mr. Platt, of Connecticut, Mr. Burrows, Mr. Jones, of Nevada, Mr. Vest, Mr. Jones, of Ar- kansas, and Mr. White. Conference report made (p. 2698) July 19, 1897. Conference report debated July 19, 1897 (pp. 2715-2750). Conference report dropped by House July 19, 1897 (p. 2750). Passed the House after nine days’ debate on the bill and one day and one evening’s debate on the conference report; in all, eleven days’ debate. In the Senate of the United States. Conference report debated: July 20, 1897 (pp. 2753, 2754-2776); July 21, 1897 (pp. 2777-2801) ; July 22, 1897 (pp. 2809-2836, 2837-2838) ; July 23, 1897 (pp. 2845-2869, 2870-2875) ; July 24, 1897 (pp. 2880-2895, 2902-2910) ; July 24, 1897, passed Senate (p. 2910); July 24, 1897, certain published articles pre- sented by Mr. Thurston (pp. 2910-29387). Passed the Senate after thirty-seven days’ debate on the bill and five days’ debate on the conference report; forty-two days in all. Approved July 24, 1897. COMMITTEE REPORTS. THE MILLS REPORT, 1888. 5 [House Report No. 1496, 50th Congress, 1st session.] TO REDUCH TAXATION AND SIMPLIFY THE LAWS IN RELATION TO THH COLLECTION OF THE REVENUE. ° APRIL 2, 1888.—Committed to the Committee of the Whole House on the state of the Union and ordered to be printed. Mr. Mus, from the Committee on Ways and Means, submitted the following report (to accompany bill H. R. 9051). The Committee on Ways and Means, to whom was referred the an- nual message of the President, calling the attention of Congress to the large surplus now in the Treasury, daily growing larger on account of the excess of receipts over expenditures, have given to the subject that careful consideration which its importance demands, and in response to his recommendations beg leave to report to the House a bill to prevent the accumulation of surplus revenue by reducing the present excessive and unjust rates of taxation imposed upon the ‘people. ° Oar revenues for the fiscal year ending June 30, 1887, amounted to $371,403,277.66, while our expenditures for the same time, including interest and sinking fund for the public debt, amounted to $315,835,- 498.12; leaving a surplus of $55,567,849.54 over and above all require- ments for current expenditure. The receipts for the current year up to March 1 amounted to $253,905,890, and the estimates for the re- maining four months are $136,094,110; making total receipts for the year $390,000,000. The expenditures for the current year to March 1 amount to $180,549,915, and the estimates of expenditure for the remaining four months amount to $128,405,085; making a total of ‘expenditures of $309,000,000; leaving a surplus of $81,000,000. «’ As our customs and internal taxes are levied on articles which go into consumption, we may expect our revenues to increase with the ‘increase of consumption, which must keep pace with the growth of population and wealth. On the other hand, with an honest and ‘economical administration of public affairs, our annual expenditures may be expected to decrease. The large surplus now in the Tees which it is estimated will exceed $150,000,000 by the 1st day of July next, together with such as may thereafter be in the Treasury, may be applied to the reduction of the debt and the payment of annual interest charge on the same. ; Tt is, then, safe to say that the above surplus, together with the yearly purchase of bonds required by law for the sinking fund, which is an expenditure included in the annual estimates of expenditures, and not in the estimate of the surplus, will extinguish by the date of 15 16 CUSTOMS TARIFFS—1846 TO 1897. their maturity in 1891 all the outstanding 44 per cent bonds, amount- ing at this time to $234,427,250, and still leave over $60,000,000. With receipts growing larger and expenditures growing smaller, we must soon gather into the Treasury the larger part of the circula- tion of the country, to the great injury of its business and the bankruptcy of many of its people. Some method must be adopted by nee to prevent the congestion which must occur under exist- ing laws. There are two ways in which this excessive accumulation may be prevented. We may reduce taxation to the level of expenditures and leave in the pockets of the people all moneys not needed for public purposes, or we may raise expenditures to the height of taxation, seeking out new and useless objects of appropriation on which to lavish the great and growing revenues, not needed for any legiti- mate wants of the public service. If we adopt the latter course these very objects of useless expendi- ture will gather upon Congress in such increasing numbers and with such growing demands as to fasten upon the Government a perma- nent and unchangeable policy of extravagant and reckless appropria- tions. This policy once adopted will not only breed corruption in public life and demoralization in private life, but will somipel, in periods of depression, an increased rate of taxation for the people or an increase of bonded debt for the Government. There is but one safe course, and that is to reduce taxation to the necessary requirements of an honest, economical, and efficient admin- istration of Government. Having determined upon this course as the one which a wise and just policy demands, we are confronted with the question, Upon what articles shall the reduction be made? Shall we leave our import duties as they are and repeal the internal- revenue taxes on lesen liquors and tobacco? Or shall we leave the internal-revenue tax as it is and make the reduction on imports alone? Or shall we reduce the taxes on both? The committee have determined to recommend a reduction of the revenues from both customs and internal taxes. They have given the whole subject a careful and painstaking examination, and in the revision of the schedules have endeavored to act with a spirit of fair- ness to all interests. They have carefully kept in view at all times the interests of the manufacturer, the laborer, the producer, and the consumer. The bill herewith reported to the House is not offered as a perfect bill. Many articles are left subject to duty which might well be trans- ferred to the free list. Many articles are left subject to rates of duty which might well be lessened. In both respects the bill could be im- proved; but in its preparation the committee have not undertaken or felt authorized to construct a new and consistent system of tariff taxa- tion. They have dealt with the existing system, seeking to free it of much of its injustice, to simplify its provisions, to diminish its com- plexity, and as far as practicable to lighten its pressure on the tax- payer and make it more contributory to our industrial prosperity and rogress. z oe eee we have felt constrained to consult the opinions and give weight as far as possible to the views of our associates from CUSTOMS TARIFFS—1846 TO 1897. 17 different parts of the United States, always subordinate, however, to the paramount consideration of the welfare of the entire country. From the beginning of our Government tariff legislation has been based on the principles of mutual concession. The present bill does not depart from this precedent. In the progressive growth of our manufactures we have reached the point where our capacity to produce is far in excess of the require- ments of our home consumption. As a consequence, many of our mills are closed, and many of those still in operation are running on short time. This condition is hurtful to the manufacturer, to the laborer, and producer of the materials consumed in manufacture. The manu- facturer loses the profit on his capital, the laborer loses his wages, and the: producer of the materials consumed in manufacture loses the market for his products. Manufacturers, in many instances, to guard against losses by low prices’ caused by an oversupply in the. home market, are organizing trusts, combinations, and pools to limit pro- duction and keep up prices. This vicious condition of business could not exist with low duties, but is the legitimate outgrowth of prohibi- tory duties on imports. Prohibitory tariffs surround the country with lines of investment and prevent all relief from without, while trusts, combinations, and pools plunder the people within. Ina country like ours, prolific in its resources, where the rewards of labor ought to be large, the capitalist may by such methods keep his investments secure and still make profits, but what is to become of the laborers who are thrown out of employment by stopping the wheels of machinery and limiting the amount of product? And what is to become of the producer of the materials to be consumed by the manufacturer? When the fires are shut off, the laborer and the materials are shut off at the same time, and the market for both is gone; whether they labor in the factory or the field, whether they produce cotton, wool, hemp, flax, coal, or ore; whether the product of their daily labor is cloth, iron, steel, boots, or shoes, they must have constant employment to obtain for themselves and families the neces- saries and comforts of life. When out of employment, with earnings cut short, with low prices for their products caused by the closing of the market, they still must pay for whatever their daily wants require the prices which the trusts have fixed. What is the remedy for this wrong? It is more extended markets for the sale of our products, and a constant and active competition in business. With active competition combina- tions and pools are impossible. With the markets of the world open to us our manufacturers may run their mills on full time, give constant employment to their laborers, with a steadily increasing rate ‘of wages. With the markets of the world open to the sale of their products they will create an active and constant demand for all the raw materials required in manufactures, which will stimulate, pro- mote, and reward the wool-grower and the producer of cotton, hemp, flax, hides, ores, and other materials of manufacture. We are the largest producers of cotton in the world, we are second in the produc- tion of wool, we put on the market annually quantities of hemp and flax, and our country is full of ores and coal. What we need is manu- 64467—S, Doc. 547, 60-22 18 CUSTOMS TARIFFS—1846 TO 189. factures enough to consume all the annual product of these materials, and create an active demand for them, so that all our workmen may be constantly employed and receive high prices for their labor. To accomplish this our manufacturers must have markets for the sale of their wares, and these markets are to be found in foreign countries as well as at home. To take the foreign market from the foreign manufacturer, we must produce our goods at a lower cost than he can. The principal elements of cost are labor and material. In many of our manufactures the labor cost is lower than in any country in the world, and if the cost of materials were as low here as in foreign countries we could produce our goods more cheaply than they, and largely increase our exports to foreign markets. _ The annual product of our manufactories is now estimated at $7,000,000,000, of which amount we export only about $136,000,000, or less than 2 per cent. If we could obtain free of duty such raw materials as we do not produce and can only be procured in foreign countries, and mix with our home product in the various branches of manufacture, we could soon increase our exports several hundred millions. With untaxed raw materials we could keep our mills running on full time, our operatives in constant employment, and have an active demand for our raw materials in our own factories. If there should be no duty on any materials entering into manufac- tures many articles now made abroad would be made at home, which, while it would give more employment to our own labor, would give a better market to many articles which we produce and which enter into manufactures, such as cotton, ‘wool, hemp, flax, and others. With this end in view we have gone as far as we could and done what we could in the present condition of things to place our manu- factures upon a firm and unshaken foundation, where they would have advantages over all the manufacturers of the world. Our manufacturers having the advantage of all others in the intelligence, skill, and productive capacity of their labor, need only to be placed on the same footing with their rivals in having their materials at the same cost in the open markets of the world. In starting on this policy we have transferred many articles from the dutiable to the free list. The revenues now received on these articles amount to $22,189,595.48. Three-fourths of this amount is collected on articles that enter into manufactures, of which wool and tin plates are the most important. The revenues derived from wool during the last fiscal year amounted to $5,899,816.63, and the revenues from tin plates to $5,706,433.89. The repeal of all duties on wool enables us to reduce the duties on the manufactures of wool $12,332,211.65. The largest reduction we have made is in the woolen schedule, and this reduction was only made possible by placing wool on the free list. There-is no greater reason for a duty on wool than there is for a duty on any other raw material. A duty on wool makes it necessary to impose a higher duty on the goods made from wool, and the consumer has to pay a double tax. If we leave wool untaxed the consumer has to pay a tax only on the manufactured goods. It is contended by some that if we put wool on the free list we should also put woolen goods on the free list. If this is sound policy CUSTOMS TARIFFS—1846 TO 1897. 19 we should also put cotton goods on the free list, for raw cotton is free, and we should put silk goods on the free list, for raw silk is free. Then where would the osexnment get its revenues? Duties are imposed to raise revenue, and they should be so imposed as to obtain the revenue with as little burden as possible to the taxpayer and as little disturbance as possible to the business of the country. This is accomplished by imposing the duty on the finished goods alone, and in no tariff, from the first to the last, have woolens, cot- tons, silks, or linens been placed on the free list. We say to the man- ufacturer we have put wool on the free list to enable him to obtain foreign wools cheaper, make his goods cheaper, and send them into foreign markets and successfully compete with the foreign manu- facturer. We say to the laborer in the factory we have put wool on the free list so that it may be imported and he may be employed to make the goods that are now made by foreign labor and imported into the United States. We say to the consumer we have put wool on the free list that he may have woolen goods cheaper. We say to the domestic woolgrower we have put wool on the free list to enable the manufacturer to import foreign wool to mix with his, and thus en- large his market and quicken the demand for the consumption of home wool, while it lightens the burden of the taxpayer. The duty on wool now prevents nearly all the better classes of wool from coming into the country; the domestic product can supply only about one-half of the amount required for home consumption. The statistician of the Agricultural Department puts the domestic prod- uct for the year 1887 at 265,000,000 pounds. Others place it higher, but none at more than half the annual consumption of our people. It requires about 600,000,000 pounds of wool and other fibers manu- factured with it, which are now paying duty, to supply the annual demands of home consumption. Why, then, should we keep out by high duties the foreign wools so necessary to the clothing of the people? The Woolgrowers’ Asso- ciation ask us to put on a duty high enough to prevent the importa- tion of all wools. The Wool Manufacturers’ Association ask us to ut on a duty high enough to keep out all manufactures of wool. ff Congress grants this joint request, what are the people to do for woolen clothing? Are the people to be compelled by Congress to wear cotton goods in the winter or go without, to give bounties to woolgrowers and wool manufacturers? During the last fiscal year there were 114,404,173 pounds of wool imported, and of that amount 81,504,447 were cheap carpet wool, the greater part of which paid 24 cents per pound duty. The high duty of 10 cents per pound on the finer wools that go into clothing was so great a barrier against the importation of the better wools that only 33,099,696 a were imported. But our people re- quired clothing, and if Congress put a duty so high on wool as to keep it out, still, high as was the duty on woolen goods, $44,235,243 worth were imported and consumed in this country, upon which duties were paid amounting to $29,729,717. a If the charges constantly being made are true, that great quantities of these goods are coming in undervalued, underweighed, and under- measured, then the aggregate amount is much larger. Frauds of this character, smuggling, and bribery follow prohibitory duties just 20 CUSTOMS TARIFFS—1846 TO 1897. as the shadow follows the substance. These goods for the most part could be manufactured in the United States, and if the wools in them could be admitted free of duty, it would give employment to many thousands of our own operatives, start into life and keep in active operation many of our factories now idle, and largely reduce the cost of these goods to the consumers. We must find a way to foreign markets for our woolen goods. In the foreign market we must compete with the foreign producer, and in order to do so successfully we must produce our goods at a lower cost and be able to undersell the foreign product and take the market. We are now exporting only $539,341 worth of woolen goods, while England, with-free wool, exports more than $100,000,000. With free wool we may not only supply the home market with the greater part of the woolen goods now imported, but we can begin to export woolen goods and soon build up a prosperous foreign trade. . We submit herewith a table showing equivalent ad valorem duties now paid on manufactures of wool—those proposed by the commit- tee and those proposed by the joint agreement of Woolgrowers’ and Wool Manufacturers’ Association, adopted in Washington, D. C., January 14, 1888. oy P= 4 Lg § | 8 |eg¢ a a. |gu@a fe |< g ese 3 = oe hoo 3 Articles. a4 oF |2 BE 8 wh | BF shy B83 | 3S [8s .8 a 2 eg |eses & a if Wools, hair of the alpaca, goat, and other like animals: Manufactures— almorals— Valued at above 30 and not exceeding 40 cents per pound..pounds..| 67.72 40 at 73 Valued at above 40 and not exceeding 60 cents per pound..... do....| 65.59 40 ‘ Valued at above 60 and not exceeding 80 cents per pound.....do....} 68:15 40 96. 50 Valued at above 80 cents per pound............-...... -do....| 66 35 40 ; pre felts, endless, for paper or printing machines............. do....| 52.87 30 78. 59 lankets— Valued at not exceeding 30 cents per pound.................. do....} 79.66 40 Valued at above 30 and not exceeding 40 cents per pound..... do...) 63 85 40 |} 128.76 Valued at above 40 and not exceeding 60 cents.per pound..... do....} 69.56 40 Valued at above 60 and not exceeding 80 cents per pound..... do....! 69.36 40 99. 36 Valued at above 80 cents per pound.................2..222-.. do....]| 70.30 40 - BUTI Boe scenes apes uss oye. uta eiate te ee new Semele ee square yards..| 80.75 40 95.75 Carpets and carpeting of all kinds— Aubusson, Axminster, and Chenille carpets, and carpets woven ‘WHOlG {Ol LOOMIS x a cits sicauninis tame smnchroceanmeieeatl square yards..| 47.14 30 72. 85 SSTUSSCISCALDCUS ses es case cms aneisiareemniacaowiemcpmiosloaceiemateance do....| 59.03 30 88. 67 Druggets and bockings, printed, colored, or otherwise. ....... do....| 73.92 30} 123.20 Mats, screens, hassocks, and rugs, not exclusively of vegetable mate- Tall cc sciwas accecraeamacicianeatnaatutes saidide ceesene cOueae Me eensoe ace 40.00 30] 50.00 Of wool, flax, or cotton, or parts of either, or other material not spectelly enumerated or provided for..-............ square yards..| 40.00 30 55. 03 Patent velvet and tapestry velvet carpets, printed on the warp or Otherwise wuceeencms cece cemet eho ne cesieseaeteniencd Square yards..| 55 10 30 85.13 Saxony, Wilton, and Tournay velvet carpets..............-- do....| 54 27 30 82 36 Tapestry Brussels, printed on the warp or otherwise.....__.. do....} 61.13 30 88 76 Treble ingrain, three-ply, and worsted chain Venetian carpets.do....| 45 79 30 69: 73 Yarn, Venetian, and two-ply ingrain carpets................. do....| 44 70 30 68. 37 Hemp and jute carpets................-2.2--205 seramamaiascsd do.... Clothing, ready-made, and wearing apparel (except knit goods), not specially enumerated or provided for, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other (like) animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer— Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies’ and children’s apparel, and goods of similar description, or used. for like purposes... o.0cvisicixnvaiwerannnnececcenn pounds..| 67.74 45 Clothing, ready-made, and wearing apparel of every description not specially enumerated or provided for, and balmoral skirts and 83.11 skirting, and goods of similar description, or used for like pur- CUSTOMS TARIFFS—1846 TO 1897. bo —_ vey Ay BE \eg3 aa] @. |go%a > q 2d |Sag 3 & 3, 2 Pp s g Articles. ES os 2 BE 8 o =f or | BE SES a3 | 83 jpg 8 3 eg |essa m4 PY Ay ools, hair of the alpaca, goat, and other like animals—Continued. Manufactures—Continued. Cloths, woolen— Valued at not exceeding 80 cents per pound=......... 89.84 40 | 128.33 Valued at above 80 cents Lae pound 68, 91 40} 91.30 Dress goods, women’s and children’s coat linings, Italian goods of like description— : Composed in part of wool, worsted, the hair of the alpaca, goat, or other animals— Valued at not exceeding 20cents per square yard..squareyards..| 67.89 40 | 102.61 Valued at above 20 cents per square yard do....| 59.06 40 71. 78 Composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, and all such goods of like description, with selvages made wholly or in part of other mate- rials, or with threads of other materials introduced for the purpose of changing the classification— Weighing 4 ounces or less per square yard.......square yards..| 82.96 40 | 107.28 Fs a weighing over 4 ounces per square yard ..--pounds..| 69.68 40 92. 40 nnels— Valued at not exceeding 30 cents per pound... do....| 73. 42 40 Valued at above 30 and not exceeding 40 cents per pound do....} 66.20 40 |} 121.39 Valued at above 40 and not exceeding 60 cents per pound ----| 67.69 40 Valued at above 60 and not exceeding 80 cents per pound --| 67.65 40 108. 66 Valued at above 80 cents per pound..............----....-5-- do....| 73.02 40 } ‘ Hats of wool— : Valued at above 30 and not exceeding 40 cents per pound ..... DO). 24 asaacar 40 134, 54 Valued at above 40 and not exceeding 60 cents per pound..... do....| 73.04 40 z Valued at above 60 and not exceeding 80 cents per pound..... do....| 66.22 40 69.77 Valued at above 80 cents gee POUNG ccwcscncares ce seas vese wen do....| 52.07 40 Knit goods, and all goods made on knitting frames— Valued at not exceeding 30 cents per pound............... ~-.do....) 88.33 40 Valued at above 30 and not exceeding 40 cents per pound..... do.... 5 40 |> 125.71 alued at above 40 and not exceeding 60 cents per pound..... da 40 Valued at above 60 and not exceeding 80 cents per pound.. 40 83.29 Valued at above 80 cents per pound..............-.. xoswccienecdl 40 " Shawls, woolen— Valued at not exceeding 80 cents per pound............ aoe do....| 88.44] 40 126. 32 Valued at above 80 cents per pound.............-.-----.-00-- do....| 65.41) 40 84.19 Composed wholly or in part of worsted, the hair of the alpaca, goat or other animals.....-....-------.--21-e0e ee pense eee pounds..| 61.53 | 40 Webbings, gorings, suspenders, braces, beltings, bindings, braids, gal- loons, fringes, gimps, cords, cords and tassels, dress trimmings, head nets, buttons or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand or braided by machinery, made of wool, worsted, the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other animals {s a com- panier h rater cr ce sainartnraies sammie omemeninan nae WERE .-.-pounds..| 66.21] 50 77.00 Yarns, woolen and worsted— Valued at not exceeding 30 cents per pound........../..-..-- do....| 69.40] 40 Valued at above 30 and not exceeding 40 cents per pound...... do....| 67.90 | 40 116. 69 Valued at above 40 and not exceeding 60 cents per pound...... do....| 68.08} 40 Valued at above 60 and not exceeding 80 cents per pound...... do....| 69.08} 40 117.1 Valued at above 80 cents per pound.........-.-----+--+2-2--+ do....| 68.79] 40 All manufactures of every desorption not specially enumerated or pro- ee os made wholly or in part of— ‘ool— Valued at not exceeding 80 cents per pound............ .--pounds..| 88.81 -40 | 126.87 Valued at above 80 cents per pound..........--2--seceeeeeee- do....| 64. 46 -40 84.93 Worsted, the hair of the alpaca, goat, or other animals (except such as are composed in part of wool)— Valued at not exceeding 30 cents ee pound............... pounds..| 76.49 -40 Valued at above 30 and not exceeding 40 cents per pound...... do....| 69.38 «40 |> 123.10 Valued at above 40 and not exceeding 60 cents per pound...... do....| 68.28 -40 Valued at above 60 and not exceeding 80 cents per pound...... do....| 68.15 +40 \ 149. 65 Valued at above 80 cents per pound...........- sueesedese sees do....| 71.99 -40 , From the above table it will be seen that the wool-growers and rool-manufacturing association are clamoring for higher taxes. The ontest in the woolen schedule is not between the present rate and the ate proposed by the committee, but between the rate proposed by the 22 CUSTOMS TARIFFS—1846 TO 1897. committee and the schedule agreed upon by the Wool Growers’ Asso- ciation and Wool Manufacturers’ Association. The committee pro- pose free wool and a reduction from present rates to 40 per cent ad valorem on all manufactures except carpets, which were made dutiable at 80 per cent; ready-made clothing at 45 per cent, and webbings, gorings, etc., at 50 per cent. The joint agreement of the two associa- tions proposes to increase the present rate to 128 per cent on some of the cheaper cloths; to 102 per cent on the cheaper grades of women’s and children’s dress goods when composed in part of wool, and to 107 per cent when composed wholly of wool; on cheaper grades of flannels to 121 per cent; on cheaper grades of wool hats to 134 per cent; on cheaper grades of knit goods to 125 per cent; on cheaper grades of woolen shawls to 126 per cent; on woolen blankets to 128 per cent. These rates, high as they are, are not the highest that are imposed on all woolen goods by the joint agreement. They are only the highest rate on the lowest valued pols as shown in the agreement. All goods at a lower value are taxed at a still higher rate. ; This most extraordinary schedule has been made and agreed upon by the two parties named, and it has been introduced into the House and referred to this committee. In the woolen schedule we have substituted ad valorem for specific duties. The specific duty is the favorite of those who are to be bene- fited by high rates, who are protected against competition, and _pro- tected in combinations against the consumer of their products. There is a persistent pressure by manufacturers for the specific duty because it conceals from the people the amount of taxes they are compelled to pay to the manufacturer. The specific duty always discriminates in avor of the costly article and against the cheaper one, and therefore it imposes a heavier burden as it goes down from the highest priced articles to the lowest. This discrimination is peculiarly oppressive in woolen and cotton goods, which are necessaries of life to all classes of people. In order that this fact may be clearly seen and compre- hended we append a table taken from the first annual report of the Commissioner of Labor (p. 251): This table states the description of the goods, their width in inches, and the weight per yard of each kind; the price of the goods at the factory; the rate and the amount of duty per pound and ad valorem, and the total amount of duty levied under the compound rate; and also the per cent which the total duty is of the price per yard at the factory in England. CUSTOMS TARIFFS—1846 TO 1897, 23 Price per yard of Leeds (England) woolen and mixed goods, duties, etc. ® ‘ Description. Duty. BES - 3 a Ag Rate. Amount. 3 sod a Age ; : 2 |e a - 2 5 La @|2|8 & #. | eee Stale |e feel 3 j BR | eb B}e|4/_ies} g | 2 38 | eag — oy °° > aia] ]s |38| &- 4 ; 3 a Sole |e eae s afte |sP H EBi/E|a& | a& 3 a = as |e |8 st of England broadcloth --| 60 17 |$3. 60 |$0. 35 40 | $0.372 | $1. 440 | $1. 812 50.3 | $5. 412 .e worsted trousering....... 28 11} 1.62] .3 40 ~ 241 - 648 . 889 54.9 2. 509 er sealskin in (mohair nd cotton’ .............-.- 50 31} 4.50 | .35 40 -678 | 1.800 | 2.478 55.0 6. 978 st of Englsud beaver...... 58 2513.86 | 35 40 -547 | 1.844] 1.891 56.3 . 251 st of "Eingland all-wool ; is VOSCO W's ajo = oa c.cnicecneceic cicice 58 29 | 3.60] .35 40 -634 | 1.440 | 2.074 57.6 5. 674 1e worsted coating. 56 24 | 2.88) .35 40 -525 | 1.152] 1.677 58.2 4, 557 i@ worsted trousering.......| 28 12; 1.42) .35 40 - 263 -568 [> . 831 58.5 2.251 ligo blue cheviot coating...) 58 2812.40] .35 40 . 612 -960 | 1.572 65.5 3.972 yw worsted coating (worsted wa, woolen back, cotton (BED). ---seee senses sees eens 50 24 82 18 35 270 287 - 557 68.0 1.377 w worsted trousering (wool- D DaCK) cc er sccesvsresccess 28 11] .48}] .24 35 -165 - 168 333 69. 4 - 813 oman (worsted face, woolen ack, cotton esta iacgesiais 50 27) .82) .18 35 804 287 - 591 72.0 1.411 telasse (worsted face, wool- o back, cotton warp) ....-. 50 28 | .84) .18 35 315 294 - 609 72.5 1. 449 otle cloth (worsted face, roolen back, cotton warp)..| 50 24 68 18 35 270 - 238 508 74.7 1.188 ol, fancy suiting......-.... 54 25 94] .35 35 547 - 329 876 93. 2 1.816 ‘ton- cloth 50 15 54 35 35 328 - 189 517 95.7 1.057 54], 23 78 35 35 503 - 273 «776 99.5 1. 556 54 25 82 35 35 547 - 287 - 834) 101.7 1. 654 54 22 70 35 35 481 2245 .726 | 103.7 1. 426 54 25 76 35 35 547 266 813 | 107.0 1. 578 52 25 72, 35 35 547 - 252 799 | 111.0 1. 51g 52 35] .96 35 35 - 766 -336 | 1.102] 114.8 2. 062 52 25 64] .35 35 7 224 ‘i 120. 5 1.411 50 164} .42 35 35 361 147 8 | 121.0 928 52 30 74| .35 35 - 656 » 259 915 | 123.6 1.655 50 13 32 35 35 «284 .112 396 | 123.7 716 50 34 82 35 35 - 744 -287 | 1.081) 125.7 1.851 50 31 74 35 35 - 678 ~ 259 937 | 126.6 1.677 T@IP).--.-------- 50 32 76 | .35 35 - 700 «266 -966 | 127.0 1.726 ‘ton-warp coating -| 50 17| .40 35 35 .372 1 512 | 128.0 - 912 itation sealskin (calf hair tixed with wool, cotton FBP DY 3 orc scscsisiosonnsiners -| 50 28 56 35 | 35 -612 196 -808 | 144.3 1.368 iton-warp coating . 23 46 35 35 - 503 161 664 | 144.3 1.124 iton-warp melton..... 50 13 24 35 35 » 284 - 084 -368 | 153.3 - 608 iton-warp serge melton..... 50 153] .26 35 35 339 091 430 | 165.4 i versible diagonal (cotton TOTP) soci se 5 ceria sinoeee ss 50 29 | .48 35 35 - 634 168 -802 | 167.1 1, 282 versible nap (cotton warp) .| 50 29| .44] .35 35 - 634 154 788 | 179.1 1. 228 iton-warp reversible........ 50 30| .46] . 35 - 656 157 -813 | 180.7 1.263 This table is well worthy of careful study. In examining the figures given in e column headed “Price at factory” and the column headed “Per cent of ice at factory,” which the total duty amounts to, the startling inequalities in e rate of duty to be paid in this country becomes apparent. The highest- iced goods named in the table is West of England broadcloth, worth $3.60 per rd in Leeds, the specific duty being 35 cents per pound and the ad valorem ty 40 per cent, making a total duty of 50.3 per cent on the value at the fac- ty. This is on a high grade of goods. In looking at the bottom of the table e last entry is for cotton-warp reversible cloth, made in imitation of a better ad. It is worth but 45 cents per yard at the factory. The specific duty is e same as on the West of England broadcloth, 85 cents per pound, the ad lorem duty is 35 per cent, but the specific duty and the ad valorem duty to- 24 CUSTOMS TARIFFS—1846 TO 1897. gether make'the rate on ‘the price at the factory 180.7 per cent. That is to say the cheaper the goods at the factory the greater is the proportional incremen of duty. The column headed ‘Per cent of price at factorys’ which shows thi percentage that the duty is of the factory price, brings this out clearly. The above table shows the true nature of spécific duties, and the consumer can see why it is that manufacturers clamor for them They know the different values of these goods, and what apt words will embrace the high and low priced together, and make the poorei people pay the same tax for a yard of cloth worth 45 cents that the wealthy do for a yard that costs $3.66; but that fact the specific tarifl conceals. The ad valorem rate taxes everything according to its value. A duty of 40 per cent ad valorem would have imposed a tax of $1.44 on the yard of broadcloth and 18 cents on the cotton-warfy cloth that costs 45 cents, and the duty would have been fair to both. As it is, the tax is 180 per cent on the cheap cloth and 50 per cent on the high-priced broadcloth. In the cotton-goods schedule we see the same “ vicious, inequitable. and illogical” results of the specific duty. As an illustration, we refer to the report of the Secretary of the Treasury on the revision of the tariff, February 16, 1886, pages 84, 85, 86, and 87. It-will be seen in his report, by the tables sent to him by persons dealing in cotton goods imported into the United States from foreign countries, that cheap goods costing 3.55 cents per yard pay 176 per cent duty, while those costing 8.12 cents per yard pay 77 per cent duty; and goods that cost 4 cents per yard pay a duty of 94 per cent, while those that cost 2 cents per yard pay a duty of 208 per cent. ‘These inequalities ru throughout the whole specific system. It is that feature that spe, cially commends it to the manufacturer of the competing article. A’ these excessive rates are thought to be more hurtful in cotton an woolen goods than in the articles embraced in the other schedules, th committee have substituted the ad valorem for the specific duties as to all articles in the woolen schedule, and in all except yarns in the cotton schedules. In 1789 a duty was imposed on imported hemp, and in 1828 on im- ported flax, and while at intervals these fibers were imported free without harm to the American producer, yet since 1842 American flax and hemp have been “ protected,” and this necessitated the imposition of duties upon all manufactures from these and like fibers. In spite of these duties American hemp has decreased in the amount of production from 74,493 tons in 1860 to 5,025 tons in 1880, as shown by the census reports of those two years, and flax from 7,709,676 pounds in 1850 to 1,565,546 pounds in 1880. But the de- mand and necessity for the products manufactured from these and similar fibers has greatly increased, and the importations of the raw material and of the finished product have necessarily equally in- -ereased. Formerly every pound of American cotton was covered with bagging and tied with rope made from American hemp; now over 50,000,000 yards of cotton bagging manufactured from imported jute butts are used to cover the 7,000,000 bales of American cotton which are tied with iron cotton ties, while the present mode of hhar- vesting the immense grain crop of the country requires about 33,000 tons of twine, nearly all of which is made from imported material. So that, in the effort to “ protect ” probably 8,000 tons of America hemp and 1,500,000 pounds of American flax, a tax larger than the CUSTOMS TARIFFS—1846 TO 1897. 25 atire value of both these products is imposed on cotton and wheat, ‘hose price to the producer is fixed in the foreign market, where they ome in competition with cotton raised in India and wheat raised in sreign countries, Your committee have put all these fibers upon the free list, thereby slieving the goods manufactured in America of the tax, amounting ist_year to $1,930,340 on raw material. It has also put on the free st burlaps not exceeding 60 inches in width, none of which is made 1 America, and of which last year there was imported $3,260,117.40 ‘orth, upon which were levied and paid $978,035.22. It has reduced ie duties on all the manufactures from these fibers so that, except n a very few articles, no duty is higher than 25 per cent, and some s low as 15 per cent. The aggregate estimated reduction on this sthedule is $4,766,846.88. Your committee feel assured that no industry will be injured by uis reduction of taxation, while it will enable the American manu- acturer to compete on equal terms with his rivals, will reduce the yst of production of cotton and wheat, and will cheapen to the con- umer the goods which he must purchase. The duty on sugar is nearly a revenue tax, about 85 per cent of it eing purely a tax paid into the Public Treasury; and all the sugars sed in America are refined in this country. Your committee desired, 1 reducing the revenue received from this source, not to endanger the rofitable-production and refining of sugar here, and yet to prevent ppression by trusts and combinations, After much consideration, 'e now recommend that the revenue received from sugar be reduced y reducing the rates 20 per cent. This reduction of rates on all sugars above No. 13 will render possi- le the importation of foreign refined sugars, so as to prevent exorbi- int prices and protect consumers against combinations. In the earthen and glass ware schedules we have made fair reduc- ons, the larger part of these articles, such as common earthenware nd window glass, being necessary articles of consumption by the reat body of the people, and especially the laboring classes. Orna- iented china and decorated earthenware we have reduced from 60 to 5 per cent, common earthenware from 60 to 35 per cent, and window lass from 98 and 106 to 62 and 68 per cent. In the metal schedule the most important reduction is in steel rail- ‘ay bars, which are now dutiable at'$17 per ton, and by the proposed ill at $11 per ton. This is a reduction of about 35 per cent ad alorem. This reduction will be of great value in promoting and aeapening the construction of railroads'and lowering the rates of ‘ansportation of freight. Two years ago steel rails sold in this yuntry at $27.4 ton. The manufacturers during last year ran the rice up to $40. The present price is $31.50. Last year 12,724 miles f railroad ‘were constructed in the United States, which required 300,000 tons of rails. It is therefore patent that, by reason of the resent exorbitant duty of $17 a ton, the manufacturers were able to 1ise the price more than $8.50 a ton. They were therefore able to salize, over and above a legitimate profit, more than $11,000,000. this sum was an increase in the cost of construction, upon which the irmers must pay interest and dividends by way of increased freights pon their wheat, cotton, corn, and other products. The price of rails 26 CUSTOMS TARIFFS—1846 TO 1897. on board ship in Liverpool last year was $21; adding freight, the cost of same, without duty, in this country, was $23.50. The duty fixed by the committee, $11, would increase the price to $34.50, or $3 above the price for which American rails are now selling. It is thereofré ap- parent that the rate of duty allowed by the committee is more than enough to compensate our manufacturers for the difference in cost between the American and foreign product. While we have been constrained to leave high duties on almost all the articles we have touched—duties higher than any necessity either of revenue or of difference of cost of American over foreign products required—we have felt that we ought to give some relief to other branches of industry not benefited by high duties imposed for private purposes. A large number of our people are interested in manufac- turing tin, and others in putting up meats, fish, fruit, vegetables, oils, | and other articles in manufactures of tin. Many of these products are exported and many consumed at home. During the last fiscal year there were imported into the United States 570,648,389 pounds of tin plate, valued at $16,883,813.95, on which duties were paid amount- ing to $5,706,433.89. We are informed that the value of the salmon caught in the Colum- bia River, Oregon, and canned and exported during the last fiscal year, amounted to nearly $2,000,000, while the lard that was canned and exported exceeded $14,000,000, and the fruits and meats exceeded $4,000,000. We believe that the removal of the duty on tin plate. would reduce the cost of these and other canned goods now being ex- ported, and give to our people engaged in that trade such an advan- tage in the foreign market as would effectually overcome all competi-! tion, and enable them to hold the market and build up a large foreign | trade. “oes The exporter, under existing law, has a drawback of 90 per cent of the duty paid on tin plate, but the repeal of the duty would give him the remaining 10 per cent, and enable him to sell so much lower and give him additional advantage over his foreign competitor. Be- sides this, the consumers of canned goods at home would obtain them at a reduced price. The manufacture of tin cans is growing into an extensive industry in the United States. More than 150,000,000 cans are made per year in the city of Baltimore alone, while New York, Philadelphia, Chi- cago, and other northern cities produce large quantities of articles manufactured from tin plate. We have placed cotton ties also on the free list. The duties received from them during the last fiscal year were $121,098.99. Cotton is our larfest exporting product. The price is so low, and has been for a number of years, that it hardly pays the cost of producing it, and the committee felt that it was'a proper subject for consideration while they were repealing taxes aac reducing the surplus revenue of the Government. To our farmers in the Middle and Northern States, engaged in raising hogs and selling their products, we have made salt free of duty and released revenues amounting to $676,865.50. To the people who are settling up the vast prairies of the West, inclosing their lands and building farmhouses, we have made lumber free, and removed duties amounting to $1,039,207.35. The bill which the committee reports provides for the repeal of all restrictions on the sale of tobacco by the producer, and for the repeal CUSTOMS TARIFFS—1846 TO 1897. 27 of all taxes on tobacco except on cigars, cigarettes, and cheroots, and of all privilege and license taxes except those for manufacturing and selling cigars, cigarettes, and cheroots. The repeal of special and privilege taxes is also recommended. These taxes have been a fruitful source of the petty prosecutions which have crowded the Federal court dockets in some portions of the country. It is not believed that their retention is essential to the efficient collection of the revenue, and they should no longer be retained. The changes in the administrative features of the present law are fully shown by the letter of the Secretary of the Treasury, dated March 14, 1888, and the reductions in the internal revenue will be shown by the letter of the Commissioner of Internal Revenue, dated March 12, 1888, both of which are hereto appended. TREASURY DEPARTMENT, OFFICE OF THE SECRETARY, Washington, D. C., March 14, 1888. Siz: Mr. Talbott, clerk of your committee, has presented me copies, respec- tively, of the proposed bill “ to reduce taxation and simplify the laws in relation to the collection of the revenue,” and of the tables relating to the same, with the request that I communicate to you my views as to the probable effect the adoption of the administrative sections of the bill would have upon the revenue, and also that I cause the computations in the tables tobe verified, and footings of the column of “ values” therein to be made by experts in this department. With regard to the effect sections 5 to 23 of the bill would have upon the revenue, I have to advise you as follows: 1. The proposed substitute for section 2499, Revised Statutes, would not, it is thought, affect the revenue one way or the other further than to prevent loss of duties, by securing uniformity of action in the classification of merchandise. 2. The tendency of the amendment to “ Schedule A,” respecting “anhydrous alcohol,” etc., would be to restrict importations of the article. This would not, however, affect the revenue appreciably, as the importations are trifling in amount. 8. The amendment to the free list as to “articles the growth, produce, and manufacture of the United States,” ete. would not apparently affect the revenue. 4. The amendment relating to ‘wearing apparel, personal effects,” etc., would naturally result in an increase of revenue. But there is no definite basis for determining such increase. It would probably not fall short, however, of $500,000 per annum. 5. While the effect of section,6 would be to increase the dutiable value of merchandise subject to ad valorem duties, its tendency, at the same time, would be to restrict speculative importations, which have been stimulated by the opportunities for evasion afforded by the present law, as interpreted by the Supreme Court and construed by the Attorney-General. The section would not, therefore, in my opinion, operate to increase materially, if at all, the aggregate amount of revenue collected. , No better illustration of the unreliability of mere individual opinions con- cerning the probable effect upon the revenue of tariff legislation can be cited than the estimates given by the customs officers of the amount required to pay refunds due importers under the Oberteuffer decision, respecting coverings, and the annual reduction of duties on this account. These estimates, as to the amount necessary to pay refunds, were from $3,000,000 to $5,000,000, while the annual reduction of duties was variously estimated at from $6,000,000 to $10,000,000. . ; It is now practically ascertained that the amount actually paid and to be paid as refunds, covering a period of near three years, will not exceed $2,000,000, while the importations and revenue have largely increased, due doubtless in some measure to the opportunity for evasions as above stated. 6. Sections 7 and 8 are calculated to promote orderly administration and the convenience of importers, but will not, it is thought, have any positive effect upon the revenue. Bou 7. The effect of section 9 would be (1) to abolish the 10 per cent additional duty now collected (under sec. 2970, R. 8.) on merchandise remaining in bond more than one year, amounting approximately to $35,000 per annum, and (2) 28 CUSTOMS TARIFFS—1846 TO 1897. to reduce the revenue by reason, of the assessment of duties on the quantity of merchandise withdrawn from warehouse instead of on the quantity actually imported and entered originally, as required by existing law (sec. 2983, R. S.) The amount of such reduction can not be estimated. It would certainly be considerable, and might be very large. .The tendency of the proposed amend ments would be to increase the volume of goods warehoused and the consequent liability of loss of duties thereon. 8. There is nothing in sections 10 and 11 apparently calculated to affect the revenue. 9. Section 12 abolishes fees collected on entry of merchandise only. As these fees are not separately reported to the department, there is no ready means 01 ascertaining the exact amount thereof. It may be safely assumed, however. that the reduction on this account would not exceed $375,000 per annum. 10. The tendency and effect of sections 13 to 18, inclusive, Would be to pre vent fraudulent attempts upon the revenue, and to insure a more strict and honest enforcement of the tariff laws. Whatever increased duties might resul from such improved administration would probably be offset by a decrease 0} speculative importations made with a view of defrauding the revenue. 11. Section 19. There being no available data for determining the precis amount of duties remitted on account of damage, the exact effect of this sectio upon the revenue can not be stated. A certain proportion of the merchandise or which damage is now allowed would be abandoned under this section and nc duties collected thereon. Another result of this section would be to prevent the importation of any but sound goods, and especially to discourage the ship- ment, now common, of damaged frufts, nuts, and other such articles, upon which large damage allowances are now made. In any event it is not thought the section would affect the revenue to exceed $500,000 annually. Its great advantage would be to protect honest importers and stop frauds. I inclose herewith copy of the tables on which footings have been made as requested. With the exception of a few unimportant errors, these tables, a printed, appear to be arithmetically correct. Respectfuly, yours, C. §S. FarscHinp, Secretary. Hon. R. Q. MILLs, Chairman Committee on Ways and Means, House of Representatives, 29 CUSTOMS TARIFfS—1846 TO 1897. la ha eee ee we ei ee 2S FG0 ‘OLT ‘SL mew ee ee ele ewe merc ences twee ewww ewww a ele ww eee e eee e es eee estes went tennessee essen eee ****-gononper pesodoid [e10,7, te MEAS DOSLOGUGG PEG oe te ee nee WOONpe ENUEAeI-[eUIE}M! [e}OL, 9 “88 9 9 Zo 'LPP‘OGL‘SS | OF SST ‘ZeT ‘98 | 29 °Ze9 ‘TGS “GET | TT LET ‘80S ‘age jeter errr renee cscs cscs suoyonpel P18} [BO], ee SL 12 SF 908 ‘6R‘Ze [7777777777 -77""| BF 909 ORT ZS | GE ROT OLB BL nT eeeeeeeeeeeeeeeeeeennncnnn cece eueeeeeseay 4ST] O8IT TEIOL, 08 “SF 86 °S9 PL TPG ‘08S ‘Te | OF GST‘ZET {98 | FI 'LZT‘E99‘LTT | ZL ‘8h0 ‘6ze ‘BLT eTqeIyNp [B10], 6L FE ob 00 THT ‘6L0‘T | 8 s62‘s08'e | e986'586'F | FO B90 ‘120 ‘TT : serpung ‘N 61 ‘ST OF FZ 06 99's G8 StF ‘OT 90 286 ‘eT | TO B60'2¢ | ++ oye ‘sreded ‘sqoog “W 1868 26 89 Oz “T8G‘Oee ‘Zt | OL -T9R‘SZ6‘9T | 06 hh '9S2 6S | FO'LEL SPP [ooo T Teer mec cceonog sen SUBTOOM PUB OOM “3 10 ¥Z GL GE 6L SSE ‘20S | ZO FSG GSTS | Th OTE 82a‘9 | 90 BIS PEP IT “spoo3 xey pus ‘ein{‘dueH “f 00 ‘OF 06 ‘0S 62 ‘019 ‘212 83 °686 ‘GS6 1966S ‘EES‘T | 8G "GBS ‘Ech 'S Pood 103300 pue 107309 “T 99 68 ‘Zo 00 ‘S8F ‘Tes ze 0ze ‘O88 'T | Z6OR‘TILT =] 89°286'S8E 1777 TT TT Teereeeeeeeeeeeeeeeeeeee eee ccm nc cece n nce nennnune SWOISIAOIg “D 90 88 2g 18 OF 20S ‘TI 09 790 ‘0T | 00 "299 ‘TS 00 THF 9S 90080OL “A 9 G9 40°28 F680 ‘Z6Z'TE | 2481S ‘222 'Gh | 29°T09‘CTS ‘99 | 26-201 (26889 [one cccc “resng °F SS 66 09 FE ST “28 Le, $6 “LIZ 092 , ST "S08 108 | 99 "899 688 | OIVM TApOOM Pus POOM “CT 61 eF Se “3G 68 CLP ‘O8F‘T | OL FLE'926'9 | 2 "Lh8‘9Gh'B | FS OBL SOT OT eee eee nen cccccc ccna nee ee ‘SIeIOW °O TS 6 96 °S9 ZL ‘186 ‘9GL'T | Fr O8‘E9TS | OT BOT (0Z6'9 | GE “L900 '26F ‘OT “*-oIBassE[s pus orBMUETTeA * OF SS ¥8 68 8L E13 ‘8188 SLPS ‘EL ‘TS | TS OSL ‘ZIO‘S | SaGze‘OGO‘GS fonts eceteccsscccesscccsseccsscccececccsess speormmey) “VV “paqiturel sed | “Tq pesodord i . -up Jo junouLy ein sound senna SenTeA ‘(a1qB14Np) se|peqog —poeyeunysal *LS8T Jo suoyeyJoduy GF GGG GAN CE: LMGRUROT CLR Gy. [Reema a ee lini ne Ricaing Po Soe ese CR se aitetu sie sate aie gnmisinasieinceg SIt O9Iy [BIOL OD) EU Be aE a cencpceace se se aeas atl wpe eemuermnannee seer ormemce mcaeceapeeetie Gamay GTE eee i900 GL ‘OSP G62 OTS | Sh OST ‘ZL9‘TOS [TTT tte ences rccesscecessccccccccsscccsscccsccccsseceses 049 ‘sTeyeur ‘speormero ‘durey ‘y[es ‘poo ‘pesodorg | “yueserg “song “sonyeA “4st] Cold ia OTL . & Wre10TeA pe aanbhy : LB8T JO Su017e4}.10d uy oh "LEST {0 suo} D}40dWW4 UO pasng ‘sanuada.s “Oo 1129 pasodosd fo pooffa fo ajnwizsy _ 30 CUSTOMS TARIFFS—1846 TO 1897. TREASURY DEPARTMENT, OFFICE OF INTERNAL REVENUE, Washington, March 12, 1888. Estimated reduction of internal taxation under the provisions of “A bill to repeal certain tobacco and other taxes, and to modify internal-revenue laws.” Total receipts from tobacco, fiscal year 1887-----_--_______ eee $30, 108, 067 Deduct cigars and cigarettes___._._.__-____--_---___ $12, 157, 196 Deduct special taxes manufacturers of HCL AT Sib 2 A SNS et hd a ee eat Nee 18, 570 X $3= 55, 710 Deduct special taxes dealers in tobacco_514, 000 X $1= 514, 000 ———————_ 12, 726, 906 Receipts from proposed repealed sources, fiscal year 1887________-- 17, 381, 161 The increase in the receipts of that part of the tobacco tax which this bill proposes to repeal during the first seven months of the current fiscal year over the receipts for the corresponding period of the last fiscal year was $1,284,101, or 18 per cent. Assuming that this rate of increase will continue to the close of the fiscal year, the receipts from these objects of taxation would be increased a 2, 259, 551 Special taxes retail liquor dealers, fiscal year 1887_-_-_--_______-_ 4, 587, 268 Special taxes retail dealers in malt liquors, fiscal year 1887___-____ 177, 148 Special taxes manufacturers of stills and stills manufactured, fiscal WAT TSS (2222-22 8S. 2 oe Se a ee ek eee See 8, 721 Add for assessed penalties______.__-_--------__-_-_---- +--+ 41, 758 Add for interest clause in section 10, say_-_____-_--------------- 5, 000 Total estimated reduction__________--_------_------------ 24,.455, 607 JoserH §. MILLER, Commissioner. VIEWS OF THE MINORITY, SUBMITTED BY MR. McKINLEY. Mr. McK intey presents the views of the minority as follows: The extraordinary manner in which this bill came to the committee and the total lack of consideration given to so grave a measure b those charged with its investigation demand notice and comment. It was fashioned outside of the committee and reached it not by the ref- erence of the House, which is the usual channel through which com- mittees obtain jurisdiction of a subject. It was presented ready-made by the chairman of the committee, was framed, completed, and printed without the knowledge of the minority and without consideration or discussion in the full committee. If any consultations were held the minority were excluded. Thus originating, after three months of the session had gone it was submit- ted to the committee. Since there has been no consideration of it. Every effort upon the part of the minority to obtain from the majority the facts and information upon which they constructed the bill proved unavailing; a resolution to refer the bill to the Secretary of the Treas- ury for a statement of its probable effects upon the revenue, together with a statistical abstract, which would facilitate its consideration by the committee and the House, was voted down by a strict party vote. The industries of the country, located in every section of the Union, representing vast interests closely related to the prosperity of the country, touching practically every home and fireside in the land, and which were to be affected by the bill, were denied a hearing, and the majority shut the doors of the committee against all examinations of producers, consumers, and experts, whose testimony might have en- CUSTOMS TARIFFS—1846 TO 1891. 31 Jightened the committee. The farmers, whose investments and prod- ucts were to be disastrously dealt with, were denied an opportunity to address the committee. + The workingmen of the country, whose wages were at stake, were denied audience. The Representatives on the floor of the House were not permitted to voice the wants of their constituents. Proposing a grave measure which would affect all of the people in their employ- ments, their labor, and their incomes, the majority persistently re- fused the people the right of hearing and discussion ; denied them the simple privilege of presenting reasons and arguments against their , proposed action. - But as the bill is avowedly a political one, believed to represent, so far as it goes, the views of the President and his party associates, a bill which, with the President’s free trade message, is to constitute the issue and be the platform of the party, these may account for, but will not justify, this extraordinary course of procedure. The minority protested without avail in the committee, and now announcing it to the House, as they feel constrained to do, accept the issue tendered by the bill, accompanied with some of their reasons for opposing it, and make their appeal from the people’s servants to the pearl themselves. * The bill is a radical reversal of the tariff policy of the country which for the most part has prevailed since the foundation of the Government, and under which we have made industrial and agricul- tural progress without a parallel in the world’s history. If enacted into law it will disturb every branch of business, retard manufactur- ing and agricultural prosperity, and seriously impair our industrial ‘independence. It undertakes to revise our entire revenue system; sub- stantially all of the tariff schedules are affected; both classification and rates are changed. Specific duties are in many cases changed to ad valorem, which all experience has shown is productive of frauds and undervaluations. It does not correct the irregularities of the present tariff, it only aggravates them. It introduces uncertainties in interpretation, which will embarrass its administration, promote con- tention and litigation, and give to the customs officers a latitude of construction, which will produce endless controversy and confusion. It is marked with a sectionalism which every pariotic citizen must deplore. Tis construction takes no account of the element of labor which enters into production, and, in a number of instances, makes the ‘finished or advanced product free, or dutiable at a less rate than the materials from which it is made. “The poor man’s blanket,” which the majority has made a burning issue for so many years, is made to bear the same rate of duty as the rich man’s. ‘More than one-third of the free list is made up from the products of the farm, the forest, and the mine. From products which are now dutiable at the minimum rates, ranging from 7 to 25 per cent, and even this slight protection, so essential, is to be taken from the farmers, the lumbermen, and the quarrymen. : True, there are some exceptions; cleaned rice, now paying a duty of 112 per cent ad valorem, is carefully kept from the free list, and un- cleaned rice is given increased duty and protection. This is done by introducing a new definition of uncleaned rice. It changes the long accepted commercial definition, and excludes any rice which has the outer skin or cuticle loosened, and makes all such dutiable as “32 CUSTOMS TARIFFS—1846 TO 1897. cleaned rice. By this simple definition clause all this class of rice, which heretofore has been admitted at a less rate of duty, is carried to the cleaned rice, which bears a higher rate. The duty on cleaned rice proposed by the bill is 2 cents a pound, and uncleaned 1} cents. The bill increases the duty upon what has heretofore been admitted as uncleaned rice 75 cents per hundred pounds. This is a case of an agricultural product upon which duties have not been diminished, but advanced. There were 4,000,000 pounds of it imported in the year ending June 30, 1887, and from June 30, 1887, to December 31, 1887, 6,723,475 pounds, all of which becomes dutiable at the advanced rate of 2 cents per pound, and if the importations are maintained revenue from this source will be materially increased. The following are among the agricultural products put on the free list by the bill: All wools. Beans and pease. Vegetables (fresh). Linseed. Milk (fresh). Barks, beans, etc. Garden seed. Meats, game, and poultry. Hemp. Rape and other oil seed. Figs. Beeswax. Hemp seed. Plums and prunes. Flax. Bulbs and roots. Dates. Manila. Split pease. Currants, zante. ‘Other vegetable substances. The American farmer will appreciate the vicious character of the bill as applied to him, when he is apprised of the fact that while the prod- ucts of his land and labor are shut out from Canada by a protective tariff imposed by the Canadian government, the Canadian farmer can send many of his products here without the payment of duty under the proposed bill. Canada now collects duties upon a number of American products which by our tariff laws admit Canadian products of like kind free of duty. This she has been doing for many years, although by her tariff of 1878, chapter 33, section 9, it is provided: That any or all of the following things, that is to say, animals of all kinds, green fruit, hay, bran, seeds of all kinds, vegetables, including potatoes or other roots, plants, trees and shrubs, coal and coke, salt, hops, wheat, peas and beans, barley, rye, oats, Indian corn, buckwheat and all other grain, flour of wheat and flour of rye, Indian meal and oatmeal and flour, or meal of any other kind, butter, cheese, fish, salt or smoked; lard, tallow, meats either salted or smoked, and lumber, may be imported into Canada free of duty, or at a less rate of duty than is provided by this act by proclamation of the governor-general in council, which may issue whenever it appears to his satisfaction that similar articles from Canada may be imported into the United States free of duty, or at a rate of duty not exceeding that payable on the same under such proclamation when imported into Canada. Some of the articles above named are already on our free list, and yet they are dutiable under Canadian laws, and no proclamation of reciprocity has yet been made by the governor-general; and it is pro- posed under this bill to increase the free list with farm products, upon which a high tariff is now levied by the Canadian law. How long will the rate of agricultural wages be continued in the United States under such legislation? What sort of reciprocity is this? This will be a direct benefit to the Canadian farmer and a most serious blow to the American. The whole bill has that tendency, and seems to be subject to the criticism that it was framed to benefit other countries rather than our own. CUSTOMS TARIFFS—1846 TO 1897. 33 WOOL. Nowhere in the bill is the ultimate purpose of its authors more anifest than its treatment of wool. It places this product upon e free list, and exposes our flocks and fleeces to merciless competi- m from abroad. In this respect the bill is but the echo of the Presi- nt’s message, and gives emphasis to the settled purpose of the ma- rity to break down one of the most valuable industries of the coun- y. It is public proclamation that the American policy of protec- m, so long adhered to, and under which has been secured unprece- nted prosperity in every department of human effort, is to be andoned. Why have the majority put wool on the free list? Let them make eir own answer. We quote from the report: We say to the manufacturer we have put wool on the free list to enable him obtain foreign wools cheaper, make his goods cheaper, and send them into ‘eign markets, and successfully compete with the foreign manufacturer. First, the purpose is to bring down the price of wool. If this should the result, we inquire at whose expense and loss? It must be at 2 expense of the American grower, and to his loss, who, at present ices and with the present duty, is being forced out of the business ruinous foreign competition? The injury, by the confession of the jority, will fall upon the American woolgrower. He is to be the st victim. He can find no profitable foreign market, if he is unable hold his own, and it is absurd to talk about enlarging the market ¢ his product at home with the wool of the world crowding our ores unchecked by custom-house duties. There were 114,000,000 pounds of wool imported into this country 2 last fiscal year, and our domestic product, as a result, even with a ty of 10 cents a pound on the higher grades, was diminished to 5,000,000 pounds. The bill will greatly increase importations of > foreign product and diminish if not wholly destroy our own pro- ction. Every nation ought, if possible, to produce its clothing as ll as its food. This nation can do both, if the majority will let it me. It should be borne in mind that our wool producers can not npete with countries where no winter feeding and but little sum- rr attention is required and where labor is so cheap, unless their in- stry has just and adequate protection. Is labor in manufacturing ire deserving of the considerate concern of Congress than labor en- ged in the field of agriculture? Both are useful and equally honor- le, and alike merit the thoughtful consideration of-those charged th making laws. 2 [he majority report asserts that we must produce our woolen goods lower cost and be able to undersell the foreign product. And after s how is the lower cost to be secured? First by fleecing the wool- ywer, and the next by reducing the labor cost: in the manufacture. rw are we to undersell the foreign product? By making the manu- turing cost of our goods less than theirs. In other words, by cutting wn the wages of our skilled and unskilled labor, not to the foreign ndard simply, but below it, for the product must cost us less if undersell our competitors. The American farmer will not quietly 64467—S. Doc. 547, 60-23 84 CUSTOMS TARIFFS—1846 TO 1897. submit to this injustice. The American workingman will indignantly repel this effort to degrade his labor. The majority gravely inquire in their report: “ If Congress grants the request of the woolgrowers, what are the people to do for woolen clothing?” We beg to suggest that the people of this country wore woolen clothing during the existence of the tariff of 1867, and the tariff proposed by the wool conference is substantially that tariff, and the people were never better clothed, and never better able to buy them. It would be instructive to the majority to compare the prices of woolen clothing in this country during the period from 1847 to 1860 under the low tariff then prevailing, with the prices now prevailing, and they would be profited also by a comparison of the price of wages then prevailing with those now maintained. Their investigations would disclose the wretched condition of labor in the former period, the starving prices then received, and the inability of thousands of worthy workmen to get work at any price. Clothes at any price were then the dearest. If thé laboring men could have been heard by the committee , they would have ‘ald a story of misery during the free- trade era which might have deterred the majority even from inaugu- rating the policy now proposed. Again, the majority inquire, Are the people to be compelled by Congress to wear cotton goods in the winter, or go without, to give bounties to woolgrowers and wool manufacturers? While this ques- tin is too trifling for serious reply, we assure the majority that the only danger of such a happening is from the bill they now report—e bill which is to deprive our people of employment, and the oppor. tunity to earn money with which to feed and clothe themselves anc their families and educate their children. The foreign market to which the American producer is invited by the majority report is delusory. Our own market is the best. There is no market anywhere comparable with it. Let us first of all possess it; it is ours, and we should enjoy it. Practically all the nations of the world, except England and the countries she has sub. jugated, have protective tariffs which they are maintaining, while the majority in the House is seeking to overthrow ours, under the delusion of a foreign market. They gravely invite us to leave our natural markets—the best in the world—and go in search of others les: inviting. The Commercial Bulletin of Boston, January 14, 1888. stated the true situation: In brief, with the removal of all duties‘on wool, * * * weshould not gain a cent’s worth of foreign trade, for the other woolen-using countries, France England, and Germany, could still undersell us in foreign markets with the help of their cheap Jabor. We should lose the fine-wool industry, which would be transferred to South America and Australia, and we should also lose chear mutton. It is more than idle to talk about a foreign market for wool and woolen products while we are buying of other countries and import- ing annually $40,000,000 worth of worsted and woolen goods. We should make these goods here, and if we did there would be a steady demand for our domestic wool at remunerative prices, our labor would be profitably employed, and the woolen factories would be running at their highest capacity, with reasonable rewards for their in- vestments. . ® Mr. James Phillips, jr., of Massachusetts, a large woolen manufac- turer, who is strongly opposed to free wool, speaking of the foreign sumtket, says, and we commend his words: : The world’s market is a great free-trade shadow dance. The more people think and know of this question the less attractive the world’s markets become, and the more substantial cur home market grows. My advice would be that the United States look carefully after the home pasture by tightening the fence, if necessary, before we go wandering around to find a spot where we can sell _our goods in competition with the labor of Europe. : ® Wool on the “ free list” is a deadly assault upon a great agricul- ‘tural interest, and will fall with terrible severity upon a million people, their households, and dependencies. It will destroy invested capital, unsettle established values, wrest from the flockmasters their Jife-time earnings, bankrupt thousands of our best and most indus- trious farmers, and drive them into other branches of agriculture already overcrowded. It is a vicious and indefensible blow at the entire agricultural interests of the country. » WOOLEN GOODS AND MANUFACTURES OF WOOL. Under the bill, wool being free and a duty of 40 per cent placed on ‘woolen cloth and “ all manufactures of wool,” we beg to inquire how combed and carded wool are to be classified? If they are held to be “manufactures of wool,” then the duty of 40 per cent would be assessed and collected and they would pay the same duty as if manu- factured into cloth. If they are to be classified as wool, the effect would be to stop the sorting, scouring, and combing of wool almost entirely in the United States, unless the domestic wools could be bought at a price low enough to cover the cost of the labor required for placing wool in the advanced form. Admitting combed and carded wool as wool free of duty would ren- der the combing, scouring, and carding machinery in this country, toa great extent, idle and worthless. There will be no use for it if this work could be done more cheaply on the other side. Surely the duty ought to be sufficiently high to cover the cost of the labor, and unless ‘it is foreigners will be given control of the wool market, not only in ‘its raw state, but when carded, combed, and washed. ; Again, ready-made clothing and cloakings are made subject to a duty of 45 per cent ad valorem. Clothing and cloakings are com- osed, first, of cloth, and second, of the lining, braid, buttons, and sew- ing silk, which are called “trimmings.” In the better grades of these manufactures silk is used entirely as a lining, and 1s growing in ‘general use. We are informed that where silk is used these trimmings ‘In a man’s coat and vest nearly equal one-half of the cost of the material used in such garments. Now, then, if the cloth pays a duty ‘of 40 per cent and the trimmings a duty of 50 per cent, as provided by the bill, then the average would be 45 per cent. Now, 45 per cent is the duty placed by the bill on ready-made clothing, so that the cloth and the trimmings when made into a coat and vest pay the same duty as the materials. » The clothier, the tailor, the sewing woman jhave no protection for their labor. If the bill was enacted into law, 'the whole ready-made clothing business of the country would be Nesnsfanrad to our European rivals, Then what market would we 386 CUSTOMS TARIFFS—1846 TO 1897. FLAX AND HEMP. The raising of flax and hemp for fiber in the United States is on the increase. To place these fibers on the free list would retard the progress now being made and seriously injure the grower, injuring as well the manufacturers of these fibers, who do not wish to be de- pendent on foreign nations for their supply of raw material. The manufacture of linen threads, linen and hemp yarns, and twines is an important industry; and although the imports are still large, the home manufacturing is increasing slowly. The weaving of linens is on the increase, although not now sufficiently protected; to reduce the duty would be to destroy the industry. The manufacturers of flax and hemp employ over 6,000 workers and have over $8,000,000 invested. This in addition to the army of labor. ers engaged in the agricultural districts where the fiber is raised. The manufacturing of jute requires substantial protection, unless we are to transfer this branch of our business to Calcutta and Dundee. The entire schedule of “ Flax, hemp, jute, and manufactures of,” has not now the average protection afforded other textiles or other impor- tant industries. It is of national importance that we have our own supply of fiber, not depending on foreign nations for either the fiber or its products. The placing of flax hackled, known as “ dressed line,” on the free list would class a partially manufactured article in the list of raw materials. Protests against the proposed reduction in this schedule have been received from Iowa, Wisconsin, Indiana, Kentucky, Kansas, [linois, New York, and Dakota, but they have been unheeded by the majority of the committee. The grave injustice which a majority of the committee have done the laborers employed in industries producing crude articles by placing them on the free list, on the claim that they are “raw mate rials,” is apparent. Take lime, for example, which the majority pro- pose to admit from Canada free of duty. Lime, as is well known, is manufactured in many parts of the United States to the extent of all the wants of our citizens, and the industry gives employment to many thousands of our workingmen. Its value is made up mainly of labor, and this labor receives about $2 per day in this country, and less than $1.25 in Canada. With this difference in the wages paid the labor employed in this industry in the United States and the Dominion of Canada, it ought to be obvious to anyone that if Congress should allow Canadian lime manufacturers to send their lime into our markets free of duty, it would inevitably result either in destroying the valu- able lime-manufacturing industry in the United States, or in compel- ling the laborers employed in it to accept Canadian wages. i BORAX. : Placing borax on the free list will destroy an important industry on the Pacific coast. It was greatly stimulated by the increased tariff given it by the law of 1883, since which the production has increased from 5,600,000 pounds in 1883 to 10,182,000 pounds in 1887, and during that period the prices have ruled lower in the United States than at any other period of production. In 1873 the price - CUSTOMS TARIFFS—1846 TO 1897. 37 was 33 cents. It is now 6} cents; all due to American production under the encouragement of -a protective tariff. This is to be with- drawn and our markets again placed in the control of the foreigner. The bill will be disastrous in its effects upon the chemical indus- try, an industry which employs from 35,000 to 40,000 people, and with an invested capital of not less than $140,000,000. The presi- dent of the Manufacturing Chemists’ Association of the United States informs us, under date of March 31, 1888, that the free list and the reduced rates of duty fixed, applicable to the chemical sched- we, will greatly injure, if not be fatal, to the continuance of their manufacture in the United States. EARTHENWARE. Earthenware will be seriously injured by the provisions of this bill. The duty was increased on this ware by the tariff law of 1883, and was justified by the condition of the industry and the pressing interests of American labor, notwithstanding which the foreign manufacturers supply fully one-half of the American demand. The prediction was made at the time of the increase that, as a result, the American ware would be improved in quality and reduced in price, which prediction has been fully verified. This industry has sprung up since 1860, and no more striking illustration of the benefit of pro- tection can be found. It has grown to be one of the most valuable of our manufacturing interests; the capital invested has increased to $8,000,000, and the hands employed number upward of 10,000; the price of good ware has been brought within the reach of the humblest household; our home competition has reduced the price of ware fully 50 per cent, and a taste for ceramic art has been culti- vated, developing a new field of employment for both men and women. The wages paid in our potteries are 125 per cent in advance of those paid for like labor abroad. There is no public sentiment calling for the proposed action of the committee. There is not a consumer complaining, and every workingman engaged in these industries has protested against the reduction because of its inevi- table effect upon his wages. The only effect of the bill will be to displace American by the foreign ware, increase the profits of our English and German rivals, impoverish the manufacturers, and bring distress to the labor which they employ. GLASS. The duty on cylinder window glass unpolished was subjected to a very considerable reduction by the tariff law of 1883. The bill proposes a still further reduction, which must result in great hard- ship to the workingmen employed and great loss to the men whose capital is invested. Since the reduction of the tariff of 1883 the im- ports have steadily increased. The quantity of this kind of foreign glass imported in the fiscal year ending June 30, 1887, is greater than during any like period of our history. In the four years since the act of 1883 went into operation the increased quantity of imports is over 38 per cent, while the revenue thereunder is greater than in the our years prior to the act of 1883 by $1,250,000. These excessive imnortations have forced American furnaces to remain idle for one- 388 s CUSTOMS TARIFFS—1846 TO 1897, fourth of the original length of the blast, and many men thereby deprived of their means of livelihood. é he capacity of the American furnace is sufficient for the Ameri can consumption, and with proper protection would be able to supply it fully at prices reasonable and just to the consumers and furnist steady employment to labor, keeping at home vast sums of money now sent abroad for foreign glass. The proposed reduction wil cripple, if not sacrifice, our home factories, will increase importation diminish home production, and lessen the demand for home labor If our factories are to survive under the proposed bill, labor wil: have to be reduced, we are informed, not less than 50 per cent Already one-fourth of the window glass now used in this country i of foreign make. a ; The wages in the glass factories of Europe are exceedingly low Mr. James Campbell, president of the Window Glass Workers’ Asso. ciation of Anierica, says: Two years ago, while passing through Belgium on a tour of observation ir the interest of the Window Glass Workers’ Association, I saw women wheeling in coal and carrying in glass in the sheet. Their wages ranged from $2 to $2 per week, while here in America this class of work is performed by men whose wages range from $9 to $12 per week; and about the same ratio of difference prevails in all skilled branches of industry between the prices paid in Europe and America. I feel, in view of this fact, that with a reduction of 35 pel cent, as proposed by the Mills bill, the difference will have to be met by a large reduction in the matter of wages by the workmen in the window-glass industry of this country. If the Mills bill should become a law, with the low wages in Europe and the cheapness of ocean freights between Europe and America, there will be no other alternative for the American workman but tc accept a reduction in wages or surrender this market to the goods imported from abroad. Mr. F. S. Fomlin, president of the Glass Workers’ League of the United States, speaking of the proposed reduction of duty upon glass bottles, says: If the Mills bill becomes a law we might as well give up the struggle and go to Germany. In Germany, where the bulk of the imported ware comes from, the workmen work eleven hours a day and seven days a week and earn from $6 to $7 per week. So far from the tariff being lowered, it should be raised to 14 cents per pound, in order to enable us to maintain present wages and prevent increased importation. PLATE GLASS. A large reduction of duty is proposed upon plate glass. During the fiscal year ending June 30, 1887, there was imported into the United States a total of 4,074,178 pounds of plate glass, being the largest importation of such glass ever made in a single year. The reduction of 20 per cent proposed, we are assured by both manufac- turers and workmen, will completely paralyze the industry here and open up this market to the foreign factories. Prior to the establishment of plate-glass factories in this count the trade was controlled entirely by the foreign producers, in combi- nation with a number of importers here, who maintained a monopolv in plate glass, enriching themselves from the profits received from American buyers. This monopoly or combination forced the Ameri- can consumer to pay from $2 to $2.50 per foot for such glass. Since our factories have been in successful operation, under the fostering care of a protective tariff, the price has been forced down to $1 per CUSTOMS TARIFFS—1846 To 1897. - 89 foot, on an average, a clear saving to Americans of more than one- half. It must not be forgotten that the principal element of cost in this product is labor. y It is labor that mines, loads, transports, unloads, and uses the coal, the sand, the limestone, and fire clay used in making plate glass. It is labor that manu- factures the felt, the arsenic, the emery, the copperas, and the soda which enter into the composition of plate glass. And it is labor that fires the furnaces, that tends the machinery, and finally prepares and forwards the product, and- not until such labor in its various stages is paid for on the basis of European ey can the American manufacturer expect to make glass at a corresponding cost. It is inevitable that the proposed reduction means either the closing of our factories or a relative and corresponding reduction in wages. A statement is herein given showing the amount paid per month to workmen in plate-glass manufactories in France, Germany, Belgium, England, and the United States, and will indicate the character of pein to which American labor will be exposed by the passage of this bill. Statement showing the amount paid per month to workmen in plate-glass manufactories. uate: wes rmany, nite Department, and England. States. Belgium Casting department: OUNGEES = 22 os cei-sisseie Scale asi Mack eicinins cja emis eam Saws see Se mER CRIES $45. 00 $50. 60 $100. 00 Skimmers and teamers. .......-...--.------- 30. 00 39. 20 .80. 00 CAST Or © ra ia wie esntainsersseivic de cieiceidiemercicieeinemeigine 18.00 27.00 40. 00 Kiln firers 19.00 27.00 45.00 Producer firers 22.00 28. 00 50. 00 Grinding department: No. 1 grade 27.00 33. 80 75.00 No. 2 grade... 20. 00 29. 20 65. 00 No. 3 grade. 16. 00 23.60 50. 00 OVS sarki weedgweces veranmemscc ten cwkie seems eweewmea tere seme nes 4.00 6.10 25. 00 Smoothing department: \ No.1 grade 27.00 33. 80 70. 00 No. 2 grade. 20. 00 29. 20 60. 00 No. 3 grade. 10. 00 23. 60 50. 00 4.00 6.80 18.00 NO} MGT Ades i ccccaie siemciacian aad sersinnaage cero auesersSemtimenedicsere sasel 32. 00 39. 20 80. 00 NOs 2) grade sic sisccssiesscekrscinns cain mamas Rear ee meirememememae memiemaieine 25.00 31. 40 60. 00 BOY) ose re ccepaja cio aro tersten sich nichoiancracecicimrcramrarensizic ornate mimterainarsie Bia Ceaser ares a 4.00 10. 80 25. 00 Cutting room we OH fina scoencka cae yavinsaw tis eateateusigjendcin co ape ewlente ae Me icerebict smn 26. 00 39. 20 100. 00 ASSISTANTS sree ce esas sae sem ceeyescisio camer aie ste wer aisilsiciasemometet cee 24. 00 33. 80 75.00 Blockers = seein stein... aps oeews sae elesemtaaiee seme ize hem eeeeyeee sens 14.00 23. 60 32. 00 PAGKOIS . 5s cicicic cdicieg okt ¥OROL nie SU aes ee NEE Sea ceat Ree eRRals vel ( sy ae oe ery washer . 5 i: ny burner 24.00 33. 80 75.00 Laborers. . 11.00 19. 60 30. 00 Bricklayers. 39. 00 39. 60 100. 00 Carpenters. . . 37.00 39.60 65.00 METAL SCHEDULE. Tin plates are placed on the free list, although this country can make this essential article as easily as Great Britain, from which our supply is almost entirely obtained. Tin plates are composed of 95 to 974 per cent of iron or steel and 23 to 5 per cent of tin. This country has every facility for producing the sheets of iron or steel for tin plates, and it can buy from other countries the tin with which these sheets are coated. It is a mistaken belief that Great Britain obtains her supply of tin principally from Cornwall, in England. That 40 CUSTOMS TARIFFS—1846 TO 1897. country imports from other countries the larger part of her supply of tin, and this country now buys tin from the same countries, but not for. use in the manufacture of tin plates, the present duty of 1 cent per pound being too low to enable us to compete with the tin-plate manufacturers of Great Britain. The world’s supplies of tin are de- rived principally from Banca and Billiton, two Dutch islands in the Straits of Malacca, from Australia, and from Cornwall, in England. In the five years ended May 31, 1885, the Straits and Australia supplied 156,832 tons of tin, and in the five years ended December 31, 1883, Cornwall supplied 45,672 tons. Since 1883 the imports of tin from the Straits into Great Britain have greatly increased, while the supply from Cornwall has only slightly increased, if at all. In the fiscal year ended June 30, 1887, this country imported tin plates valued abroad at $16,883,813. The bill of the majority not- only proposes to vontinue this large importation annually, but makes ublic proclamation that this country does not want a tin-plate in- Austr. If the majority had considered the interests of our own country, and not those of Great Britain, they would have recom- mended an increase in the existing. duty on tin plates, so that our people would have been encouraged to engage in their manufacture and to develop the recently discovered tin mines of Dakota. . Free tin plate (or iron or steel sheets, or plates, or taggers’ iron, coated with tin or lead, or with a mixture of which these metals is a component part, etc.) means no less than the annihilation of the manufacturing of the finer grades of sheet iron in this country, and upon which is expended the greatest amount of skilled and best paid labor. The galvanized sheet-iron industry is especially threatened, | and this is a great and growing manufacture, involving heavily in- | vested capital in many States East and West. Free tin plates do not. necessarily insure cheaper prices to the farmer or general consumer, but the duty taken off will be gladly absorbed by the foreign manu- facturer, and this condition can be fully appreciated when the public will note that “ free pig tin ” has not dee against a most unheard-: of heavy advance in price of this article in the hands of a foreign “combine,” say from about 20 cents per pound to as much as 38 cents 3 pound, within the last several months, and is now quoted on ifferent futures as varying from 34 to 37 cents per pound, or being 75 or 80 per cent advance, and this article so completely controlled by. the French syndicate that the boast of the trust (as it may be called) is that this great advance can be maintained at its will. This condition fixes also the advanced prices on all the good solder which so largely enters into the working of tin plate in the farmers’ cans, etc., and for which the “tariff taxation” (so called) is ‘not chargeable. And here let attention be called to the fact that good (well coated with tin) tin plates have of late advanced very considerably to con- sumers, and for which advance the control by the foreign trust is wholly responsible; and it is further and well understood in well- informed and reasoning mercantile and manufacturing circles that tin plates would lately have advanced more largely without regard for the American manufacturers, or consumers, or packers, or farm- ers’ interests, except that the foreign syndicate has supplied the tin- plate manufacturers of England at much less price than to the out- side world for the time being, so that “ tin plates” need not just now CUSTOMS TARIFFS—1846 TO 1897. 41 be advanced to a point which might threaten and retard the effort to place such plates upon the free list, proposed by this bill. co and sheet-steel industry are placed in great peril by is bill. Cotton ties fare as badly as tin plates; they also are transferred to the free list. We now make cotton ties in this country in small quan- _ tities, and would make them in larger quantities if the duty on foreign cotton ties were higher than it now is. In the expansion of the cotton-tie industry in our own country the South ought to largely share, for it possesses all the raw materials of their manufacture, and the market for their sale and use is at its own door. But the bill of the majority announces that the manufacture of cotton ties is not to be tolerated in the North or established in the South, and that such machinery as we now possess for the manufacture of cotton ties is to be thrown upon the scrap pile. British manufacturers are invited to make all our cotton ties, and of course they will then charge us what they please for them. ‘Why this article, used for baling cotton, should be admitted free of duty, and when used for any other purpose dutiable at 1} cents a pound, is not manifest upon any principle of fair play or economic science. There may be some reason known to the majority which they have failed to disclose to the minority; we know of no reason why cotton should enjoy this extraordinary and exceptional legisla- tive favor. Tron and steel beams and other structural iron and steel are forms of these metals which are largely used in the erection of public and private buildings, and in the construction of bridges, ships, etc. These forms are more expensive, because requiring more labor, than ordinary bar iron. Yet the bill of the majérity recklessly subjects these more costly forms to lower duties than it imposes on ordinary bars of iron. The very low rates provided in the bill for beams and other structural forms of iron and steel will give great encourage- ment to the beam manufacturers of Belgium, which country now ships these products to the United States in considerable quantities. STEEL RAILS. If the majority desire to insure the handing over of our steel-rail market to our English rivals, the proposed duty of $11 will accom- plish this purpose, unless the workingmen who are employed in pro- ducing the raw materials and finished products of our steel-rail works are willing to accept still lower wages than they are now receiving, and the railroad companies which transport the raw matcrials are willing to greatly reduce their freight rates. Have the majority any assurance that the workingmen and the railroad companies are willing to accept these conditions? Neither were heard before the committee. : : . The supply of steel rails to the Pacific coast is now in the hands of foreigners, because of the cheap transportation by water from foreign ports, the existing duty of $17 not being sufficient to enable our manufacturers to compete for that trade. In the New York Iron Age for March 8, 1888, it is stated that the Atchison, Topeka and Santa Fé Railroad Company had lately purchased 10,000 tons of foreign rails to be delivered at San Diego, Cal., and it is also men- 42 CUSTOMS TARIFFS—1846 TO 1897. tioned that another lot of 2,500 tons of foreign rails had recently been sold by foreign makers for a Pacific coast railroad. In proposing to seriously cripple, if not to destroy, the manufacture of steel rails in this country the majority probably do not realize the full significance of the results which they invite. It should be re- membered that our manufacturers of steel rails consume almost one- half of all the iron ore, and almost one-half of all the pig iron that the country produces. If this great market for American iron ores and pig iron is to be destroyed the country need not be told of the distress which will come to labor, and the bankruptcy which will come to producers. A flagrant defect of the bill of the majority is its preference for ad valorem over specific duties, although the testimony of almost every Secretary of the Treasury since the foundation of the Government has been recorded against the frauds upon the Treasury which ad valorem duties invite and foster. Hon. Daniel Manning, the first Secretary of the Treasury under the present Executive, stated, in a circular letter issued July 17, 1885, that “investigations of the meth- ods of entry and appraisement of imported merchandise have shown that the tariff laws are largely evaded by undervaluation wherever the duties are levied ad valorem.” In a subsequent special report on the revision of the tariff, dated February 16, 1886, the same official elaborately presented the objections of many of his distinguished predecessors against ad valorem duties, upon the ground that they encouraged fraudulent entries of imported goods. In closing his report the Secretary said: One hears it often said that if our ad valorem rates did not exceed 25 or 30 per cent, undervaluation and temptation to undervaluation would disappear, but the records of this departméht for the years 1817, 1840, and 1857 do not uphold that conclusion. Of course I am very far from advocating the universal appli- eation of specific rates, but I do believe it to be possible for the more experi- enced and conscientious of our appraising or examining officers in different parts of the country, and for the experts in this department, to prepare a plan for the prudent enlargement of specific rates which will greatly promote the welfare of the Government of the country. Notwithstanding this deliberately expressed opinion by one of the most painstaking of our Secretaries of the Treasury, the bill of the majority continues many of the object’ »nable ad valorem rates of the present tariff and introduces others. Here, again, we detect a mani- fest purpose to favor foreign manufacturers at the expense of our own people, for if ad valorem duties have so operated in the past as to encourage fraudulent importations of foreign goods they may be expected to do so again. The majority must have known, for in- stance, that on steel-wire rods entered at ad valorem rates the invoices have been systematically undervalued during the past two years, so much so that the importations of steel in this form have in the period mentioned been enormous and entirely unprecedented. In the fiscal years 1886 and 1887 the imports of steel-wire rods under ad valorem rates amounted to 200,728 tons. As this country possesses ample facilities for the manufacture of steel-wire rods, there must have been some special cause for the larger part of the heavy importations of the two years mentioned, and this cause is found in undervaluations. Instead of proposing to prevent the evil of undervaluations in the future by substituting specific duties, the majority recognize and condone it by recommending a CUSTOMS TARIFFS—1846 TO 189%. 43 continuance of the ad valorem system which has made it possible. In this matter the majority not only favor foreigners at the expense of our own people, but they strike a serious blow at an honest admin- istration of our customs laws. Other features of the metal schedule of the bill of the majority are just as objectionable as those we have mentioned. Many of them would increase importations, and thus increase the surplus: The im- ' portations of iron and steel have been so large in the last two years, amounting to nearly 1,800,000 tons in the calendar year 1887, the foreign value of which was nearly $50,000,000, that further encour- agement to foreign iron and steel manufacturers to ship their prod- ucts into our markets, as provided in the bill of the majority, is a matter of such serious moment that the attention of the country needs to be specially directed to it, and to the sweeping destruction which would be sure to follow in its path. We have not felt called upon to present all the questions involved in this bill. If we did, volumes would be required, not pages. It would be an account of the whole business of the country. Lumber is put upon the free list, although the duty is only 18 per cent, or rather, to be more exact, sawed lumber is so placed. Planed lumber is still dutiable. What great principle relegates labor used in sawing to the limbo of free trade and places the panoply of protection over labor used in planing is known only to the majority, and they have made no disclosures. The lumber belt extends across the whole continent, exposed to Chinese labor competition in British Columbia and to Canadian labor competition all along the line. The addition of salt to the free list is but another blow at the lumber interest, for the manufacture of salt in many places is but an adjunct to the lumber manufacture, utilizing waste products and cheapening both. THE SURPLUS. If it be the purpose of the majority to reduce the income of the Government from customs sources, we beg to remind them that that purpose will not be accomplished by the scaling down of duties, as proposed in the bill. It is well known and supported by almost universal experience that a mere diminution of duties tends to stimu- late foreign importations and thereby increase the revenue. This is shown by the repoxts of importations since 1883 of those articles upon which reductions were made by the law of that year. For example: The duty on window glass by the tariff of 1883 was reduced 25 per cent, and the importations increased from 50,947,890 pounds under the old law to 61,627,948 pounds in 1887 under the new law, and produced to the Treasury an increased revenue in the latter year over -the former of upwards of $200,000. ae The duty on braid, plaits, laces, and trimmings were reduced by the act of 1883 from 30 to 20 per cent ad valorem, and the sum paid in duties in 1887 was $114,482.76 more than in 1883. The reduction on tin plate under the act of 1883 was one-tenth of a cent per pound, while the duty collected in 1887 was $715,468.57 greater than in 1883. Bronze in powder was reduced by the law of 1883 from 20 to 15 per cent, yet the sum received by the Government for duty in 1887 was $14,000 more than was received from the same source in 1883. The duty on writing paper was reduced from 35 per cent to 25 per cent ad 44 CUSTOMS TARIFFS—1846 TO 1897. valorem. The receipts in 1883 under the higher duty was $19,406.87, under the reduced duty in 1887 the receipts were $242,216.27, showing an excess of duties of $222,000 in 1887 over 1883. The duty on wool was reduced by the act of 1883, and the increase of importations and revenue is probably the most striking of any in the schedule. The importations in 1882 were 63,016,769 pounds; in 1887, 114,404,174. The duty collected in 1882 was $3,854,653.18; that in 1887, $5,899,- 816.63. These illustrations clearly demonstrate that a simple scaling down of duties from 20 to 30 or 40 per cent, more or less, will only increase revenues and therefore augment the surplus. If “ the absolute peril ” to the business of the country described by the President in his message last December as resulting from an ex- isting and increasing surplus was imminent and well founded, how easily he could have averted it by the purchase of outstanding bonds with the surplus money in the Treasury, a power which he possessed er and undoubted under the act of March 3, 1881, which is as ollows: That the Secretary of the Treasury may, at any time, apply the surplus money in the Treasury not otherwise appropriated, or so much thereof as may be con- sidered proper, to the purchase or redemption of United States bonds. To have thus used the surplus would have been direct and business- like; just what a prudent business man would have done with his idle money—called in his creditors and applied it to his debts. The Presi- dent failed to do this, and when Congress assembled “ the condition ” confronted it. If the House had even then appreciated the situation, how promptly and easily it could have, in part, at least, relieved it. It could have been done in the first week of December by abolishing the entire tobacco tax, amounting to $30,000,000 annually, and thereby removing a great burden from the agricultural producers of the coun- try, by releasing also from taxation alcohol used in the arts and manu- factures, which it is estimated would amount to six millions more. This simple proposition would have received a practically unani- mous vote in the House and the approval of the country and have stopped the collection of $3,000,000 a month, and if it had been promptly done there would now be $12,000,000 less of surplus in the Treasury, and we venture to predict that the reduction that could have been thus secured was greater than the reduction which will be accomplished by this bill. The majority failed to seize the opportu- nity. It seems impossible for the party of the majority in the House to pass a revenue bill and reduce taxation; this has been its almost unvarying experience while in control of the House. WHAT REDUCTIONS HAVE TAKEN PLACE. Tt is a striking fact that all of the reductions of taxation which have occurred since the conclusion of the war, with the exception of the trifling ones made by the acts of March 1, 1879, and of May 28, 1880 aggregating a little over $6,000,000, were accomplished while the arty now in the minority was in the majority and in control of leg- islation. CUSTOMS TARIFFS—1846 TO 1897. 45 A brief summary of what has been done in this regard will be both suggestive and instructive. By the act of July 14, 1870, the reduction of the revenue from cus- toms duties was— Free list__ $2, 408, 000 Estimated reduction from dutiable list 23, 651, 748 Total eae 26, 054, 748 : By the act of May 1, 1872, tea and coffee were placed upon the free list, making a reduction of 15, 898, 847 By the act of June 6, 1872, tariff duties were further reduced, and the reduction by the— Free list $8, 845, 724 Estimated reduction from the dutiable list-__-______-_----_----____ 11, 933, 191. Total 15, 278, 915 By the act of March 3, 1883, from tariff— "Free list : $1, 365, 999 Estimated reduction from dutiable list-________-__-_---_----------__ 19,489, 800 Total 20, 855, 799 The foregoing estimates were made when the several bills were passed. e Of internal taxes the following have been the reduction made by the party now in the minority since the conclusion of the war: \ By the acts of July 13, 1866, and March 2, 1867_._-_-------______ $103, 381, 199 By the acts of March 31, 1868, and February 3, 1868_____________ 54, 802, 578 By the act of July 14, 1870 55, 315, 321 By the act of December 21, 1871 14, 486, 862 By the act of June 6, 1872 -. 15, 807, 618 By the act of March 3, 1883 40, 677, 682 Total 284, 421, 260 This we present as the result of Republican legislation from July 18, 1866, down to and including March 3, 1883. The Republican party was in control of the House of Representa- tives from the first-named date to March 4, 1875. During that period it will be observed that taxation was reduced and revenue diminished in the aggregate sum of $284,421,260. On the 4th of March, 1875, the control of the House passed to the Democratic party and remained with it until the 4th day of March, 1881, a period of six years. Dur- ing these years the internal revenue was reduced $6,368,935. On the 4th day of March, 1881, the Republican party was reinvested with control of the House of Representatives, holding it for two years, during which time it reduced taxation and the revenues from cus- toms sources in the estimated sum, $20,855,799, and upon internal revenue, $40,677,682, a grand total of $61,432,481. ; Since the 4th day of March, 1883, the House of Representatives has been dominated by the present majority party, a period of five years, and no taxes have been reduced and no curtailment of the revenues has taken place, although warned of a threatened surplus not only 46 CUSTOMS TARIFFS—1846 TO 189. by the present administration but by the preceding one of President Arthur. It will be observed that from 1866 to 1888, a period of twenty-two years, the control of the House of Representatives has been equally divided between the two political parties, each having eleven years. During the eleven years of Republican control the revenues were reduced (estimated) __-. $362, 504, 569 During the eleven years of Democratic control the revenues were bs reduced 6, 368, 935 Difference in favor of the present minority party in the House of 356, 185, 634 If it be claimed that for the most part during the Democratic con- trol of the House, the Senate was dominated by the Republican party, and, therefore, the responsibility of failure to reduce the revenues should be alike shared by them, we answer, that under the Consti- tution of the United States the House alone can originate bills to reduce taxation, the Senate having no jurisdiction of the subject until it is given to it by a bill which passes the House, and that dur- ing all these years no such bill has gone from the House to the Senate, and, therefore, the sole responsibility for failure rests with the present majority in the House of Representatives. If disaster results from the failure of the President to use the sur- plus now in the Treasury, as the law authorizes him to use it, in pay- ment of our existing debts, and if the majority in the House, which alone can originate a bill to reduce the revenue, fails to send to the Senate a bill of that character, the responsibility will rest with them. The minority are powerless; they are neither in control of the House nor the committees; they are in no parliamentary position to report a bill or give direction to legislation which shall surely accomplish results so much desired. They sought by amendments in the Com- mittee on Ways and Means to make this bill reasonable, just, and practical; failing there, they will seek to amend and modify it in the Committee of the Whole House, and if their efforts there are unavailing, they will seek as a last resort an opportunity to offer a substitute, which will assuredly diminish the revenues without any impairment of the American system of protection. t is therefore manifest that the responsibility for the present monetary condition which so alarms the country does not rest with the minority party in the House, but with the President and the majority in Congress. They can not escape it. The President has for three years failed, while having the power, to avoid the financial condition he now complains of. The majority in the House for six years has signally failed to provide for a reduction of the revenue. They can not avoid pat eee for the evils which are now upon us, and while these are beyond their power to retrieve, they can, by courage and wisdom, and governed by business principles, provide against like evils in the future. They must now act or make public confession of failure. _ The minority regard this bill not as a revenue-reduction measure, but as a direct attempt to fasten upon this country the British policy of free foreign trade. So viewing it, their sense of obligation to the people, and especially the working people employed in manufacturing CUSTOMS TARIFFS—1846 TO 1897. 47 and agriculture in all sections of our common country, impel them to resist it with all their power. They will assist the majority in every effort to reduce the redundant income of the Government in a direct and practicable way, but every effort at fiscal legislation which will destroy or enfeeble our industries, retard material development, or tend to reduce our labor to the standard of other countries will be met with the persistent and determined opposition of the minority represented in the House. Wm. D. Ketiry. Tuos. M. Browne. T. B. Rep. Wu. McKinury, Jr. J. C. Burrows. THE ALDRICH REPORT, 1888. [Senate Report No, 2332, and views of the minority, 50th Congress, 1st session.] IN THE SENATE OF THE UNITED STATES, Octosnr 4, 1888.—Ordered to be printed. Mr. Avpricn, from the Committee on Finance, submitted the follow- ing report (to accompany bill H. R. 9051). The Committee on Finance, to whom was referred the bill (H. R. 9051) to reduce taxation and simplify the laws in relation to the collection of the revenue, respectfully report: The demand for a careful and thorough revision of our revenue laws is imperative. This revision is necessary: 1. To reduce the national revenues, which are now excessive. No valid reason can be given why we should, under existing circum- stances, continue to collect annually a sum approximating $60,000,000 in excess of the amount required to administer the Government eco- nomically and to keep the pledges of public faith. 2. To protect honest importers and domestic producers from the disastrous consequences resulting from fraudulent undervaluations - ae merchandise, on which: ad valorem rates of duty are evied. The alarming extent of this dishonest practice, and its demoralizing and destructive effect upon public and private interests, and the necessity for prompt adoption of remedial legislation, have been repeatedly brought to the attention of Congress by successive Secre- taries of the Treasury. The enormous increase from year to year, in the quantity of importations of manufactured and other articles of merchandise, which are subject to ad valorem duties, is largely attributable to this cause. Duties which are nominally protective to American industries, and which would be actually so if honestly collected, prove both delusive and destructive when, through defective laws and negligent or corrupt administration, but a fraction of the amounts lawfully due are levied and collected. 3. To remedy the defects, anomalies, and incongruities which have been from time to time discovered in the tariff schedules or which have been created by erroneous decisions of the Treasury Department. The interpretation given to the seventh section of the act of March 8, 1883, by which the cost of coverings and charges of all kinds is excluded from consideration in the assessment of dutiable values has had the effect, without changing nominal rates, to reduce largely, but in an irregular and unequal manner, the amount of duties collected on imports. : : 4. To secure the proper readjustment and equalization of tariff rates, rendered necessary by modified business conditions, improve- ments in methods of production, radical changes in prices, or by new elements or sources of competition, 48 | CUSTOMS TARIFFS—1846 TO 1807. a) 5. To give relief and protection to many industries which are now suffering on account of the inadequate rates levied on competing products. The public demand for a reduction of revenue is more urgent on account of the inexcusable retention in the national Treasury, or on deposit in national banks, of vast sums of money in excess of the amount required to pay the current demands upon the Treasury and to meet the maturing obligations of the Government. This sum, with the additions which will accrue within the next four months, and before any legislative action reducing the revenues can be effective, will be sufficient to pay in. full the outstanding 44 per cent bonds due in 1891, $221,000,000. The existence of this immense surplus furnishes occasion for con- stant anxiety and apprehension of possible financial disaster. The failure to prevent this dangerous accumulation, inciting, as it does, extravagant expenditures, and constituting an ever-present menace to the prosperity and enterprise of all our people, can not be too severely condemned; but it is a failure for which the executive department of the Government is alone responsible. , This accumulation could and should have been profitably avoided, and the possibility of business disaster averted, by a prompt return of the money collected from the people to the channels of trade through the purchase of United States bonds that could at all times have been obtained for prices which, to the Government, would have been equal to an investment, of otherwise unprofitable funds, at a rate of interest of not less than 2 per cent per annum. It is probably true that the $60,000,000 deposited in national banks can not now be withdrawn without peril to the business interests of the respective communities where the banks are located, and that this sum must remain, for an indefinite period, a permanent loan to favored institutions without interest. This unfortunate situation, however, must have been foreseen when the deposits were made, and it should not be aggravated by further deposits, nor should it furnish an excuse for the failure to promptly dispose of the much larger sum remaining in the Treasury in the manner indicated. ; To amend the provisions of law which enforce the collection of ex- cessive revenue, and to remedy the defects which we have enumerated, are within the scope of legislative relief, and Congress may properly be held responsible for any evils resulting from a continuance of existing conditions. It may, however, be fairly said that responsi- bility for delay in the adoption of legislative remedies rests upon the party in control of the House of Representatives, which by the Constitution has sole power to originate revenue bills. The partici- pation of the Senate in any effort to cure existing evils by proper legislation has not been possible, from the fact that the bill under consideration is the first that has reached the Senate in more than five years giving them jurisdiction over the subject. ; In view of the universal demand for relief from the unsatisfactory condition in which we find ourselves, the inaction of those whose. anxiety for reform has been manifested by repeated declarations is remarkable. It would have been easy at any time when Congress has been in session since the 3d of March, 1885—and its sessions have covered at least twenty months of that period—to have secured the 64467—S. Doc. 547, 60-24 50 CUSTOMS TARIFFS—1846 TO 1897. conctirrence of the two Houses upon a measure which would have reduced the revenue, and amended the administrative features of our customs laws in a satisfactory manner. The refusal to adopt, or even to consider a measure of this kind, has been publicly declared by a leading Member of the House of Rep- resentatives (Hon. Samuel J. Randall) to have been “ owing to the fact that a majority of the Committee on Ways and Means seem to have determined that unless their own peculiar views can be incorpo- rated into law in regard to customs taxation, and the continuance of the internal-revenue system without reduction or modification, they will prevent any reform in this direction.” It has been the evident purpose of those who have controlled the policy of the party in power, to delay action, to magnify causes for uneasiness, and to multiply and intensify evils until the people of the country should imperatively demand relief, and then to assume that the evils and embarrassments from which we are suffering are the necessary incidents of the protective system, and that relief can only be found in the emasculation or destruction of that system. The known attachment of the great mass of the wage-earners of the country to a system which has been productive to them of un- exampled prosperity prevented the adoption of a policy of open attack, and made it necessary that some plausible reason should be found for the stealthy accomplishment of their destructive designs. Your committee, after a thorough examination of the provisions of the bill (H. R. 9051) referred to them by the Senate, have become convinced of its inadequacy as a remedial measure in view of the con- dition which confronts us. 1. Its adoption would probably result in an increase, instead of a reduction, of the revenue from customs. It is claimed by the friends of the bill that the reduction of revenue from this source would amount to $49,486,240.75, but we are confi- dent that the large reduction in rates proposed would result in greatly increased importations. When American producers supply a con- siderable portion of our market with articles in general use and the rates on these are reduced below the protective point, both importa- tions and revenue must increase. By the acts of July 14, 1870, May 1 and June 6, 1872, important reductions in tariff rates were made and the free list greatly enlarged. It was officially estimated at the time of the passage of the various acts that these changes would result in a reduction of the revenue from customs of $57,227,510. The revenue from this source in 1869 was $176,114,904, and in 1878 it was $184,929,542, or an increase of $8,814,138, instead of a reduction of $57,227,510. This increase took place notwithstanding the fact that free importations increased in value $157,707,264 between 1869 and 1873. Similar results may be reasonably expected should the House bill become a law. If foreign manufacturers should, through the changes made in the cotton and woolen schedules, secure a quarter of the market now held by our cotton and woolen manufacturers—and this is certainly a very conservative estimate—the additional amount of duty collected from increased importations would amount to at least $60,000.000 annually. The expansion of imports which would surely follow the reduction of rates on china, porcelain, common window glass,’ CUSTOMS TARIFFS—1846 TO 1897. 51 manufactures of iron and steel, flax, jute, hemp, and a large number of minor manufactures, would greatly augment the revenue. _ 2. It provides no remedy for undervaluations, but, on the contrary, it invites and gives immunity to unlimited fraud by the substitution of ad valorem for specific duties. 8. It does not remedy any of the inequalities or anomalies, or cure any of the defects of existing law. While it perpetrates existing in- firmities, it creates, by its obscurities of purpose and phraseology, and by its faulty construction, doubts and ambiguities which must multi- ply indefinitely the confusion now existing. The bill does not pre- serve the classification of dutiable articles in schedules, and it is im- possible to say in many instances to what clause of existing law the amendments proposed by the bill were intended to apply,.or what their effect would be. Although the different paragraphs in the various schedules have. been numbered for reference at the Treasury Department, they have never received any such legal designation as would permit accurate description or identification for purposes of amendment or appeal, and the difficulties which would certainly arise in the interpretation of various provisions of the bill would unavoidably lead to endless litigation and serious loss to the Treasury. Some of the defective provisions now in force have caused great in- jury to important industries. For instance, the paragraph fixing rates on hat materials, reads as follows: Hats, .and so forth, materials for: Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bon- nets, and hoods, composed of straw chip, grass, palm, leaf, willow, hair, whale- bone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem. ' This has been construed by the Treasury Department and the courts _to admit silks, satins, laces, and a large variety of other expensive articles as “materials for hats,” which are really used for other purposes, at the low rate of duty of 20 per cent ad valorem, when for other uses the same articles are dutiable at 40 to 50 per cent ad valorem. The clause in the bill under consideration which provides for the duty on hat materials reads as follows: Hats, materials for: Braids, plaits, flats, willow sheets and squares, fit only for use in making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any vegetable material, not specially enumerated or provided for, twenty per centum ad valorem. It was probably the intention of the framers of the bill to remedy the defects alluded to, but it is clear from a comparison of the two paragraphs that the provision of existing law in regard to materials for hats, composed of “ any other substance or material” than straw, chip, etc., would still remain in force and unrepealed, and the practice of importing silks, laces, etc., as hat materials, at 20 per cent ad va- lorem would continue. Similar failures of amendments to amend are found in all parts of the bill. To illustrate cases of this kind, we have appended to our report (Appendix F) a list of paragraphs of doubt- ful meaning, together with some of those where any probable inter- pretation would increase existing confusion. — ; The results, however, which would flow from the failures of the bill as a corrective measure would be much less disastrous to the ma- terial interests of the country than those which must surely follow the adoption of its vicious affirmative propositions. ‘ 52 CUSTOMS TARIFFS—1846 TO 1897. AD VALOREM DUTIES. The feature of the bill which most clearly indicates its purpose is the proposed substitution of ad valorem for specific duties. This sub, stitution could have no other result than to change rates now pro- tective for others which would not protect. The promoters of this bill must have been familiar with the testimony submitted to Congress by Secretary Manning disclosing enormous frauds upon the revenue and honest merchants through the use of ad valorem rates. The fre quency and notoriety of these frauds and the widespread demoraliza- tion resulting from them should have prevented any attempts to ex- tend the system. : The use of ad valorem rates has been condemned by the experience of every commercial nation in the world, by the judgment of those who have been intrusted with the responsibility of customs adminis- tration, and by honest importers and merchants, as well as by intelli. gent political economists and legislators of every shade of economic belief. The reasons for this general and sweeping condemnation are obvious; ad valorem rates are equally unsatisfactory and uncertain whether levied for revenue or for protective purposes; duties based on foreign-market value are, even under the most favorable circum- stances, with honesty of purpose on the part of the importer and the highest degree of knowledge and unquestioned integrity on the part of the appraising officers, necessarily uncertain and unequal; but when, as now, many foreign importers deem the successful evasion of our revenue laws by unscrupulous methods the highest evidence of business capacity, ad valorem rates fail lamentably of their purpose. They greatly eee variations in foreign prices. When business is depressed and foreign prices are abnormally low, when foreign competition is most to be dreaded, and when a defensive barrier is most needed by domestic producers, then ad valorem rates are lowest, protection is reduced, and depression is intensified. On the other hand, when foreign values are highest rates are highest, and restric- tion enlarges into prohibition. If it is desirable that a sliding scale of duties should be adopted, rates should increase as foreign prices diminish. Ad valorem rates afford facilities for the grossest frauds upon the revenue; through undervaluations they invite evasions of the law and reward dishonest importers, while they destroy the business alike of honest importers and of domestic manufacturers. The foreign manufacturer prac- tically fixes the duty which he is willing to pay, and in many cases the only limitation upon the amount of foreign importations is the extent to which the fear of detection influences the persons who make the invoices. The evils which flow from ad valorem rates are so great and so manifest that this plan of collecting duties has no advocated but professional and political revenue reformers and dishonest con- signors. In illustration of the effect of the House bill to increase im- portations and break down domestic producers, we cite the application of ad valorem rates to the manufacture of fine cotton cloths. The specific rates now levied upon cotton cloths furnish no reasonable grounds for adverse criticism, either by the producers or consumers of cotton manufactures. The inevitable effect of the substitution would: be to largely increase the importation of all the finer and more ex -CUSTOMS TARIFFS—1846 TO 1897. 53 penal, classes of these goods, and to produce disorganization and epression in this important industry. The uniform rate of 40 per cent proposed bears very unevenly upon the various grades of goods. It would be, if collected upon an honest valuation, protective upon the coarser and commoner kinds which are largely consumed by all classes of our people, but it would encourage the importation without re- straint of those fine fabrics which may be properly designated as luxuries. The leading cotton manufacturers of the country joined in an em- phatic protest to the framers of the bill against the adoption of ad valorem rates, and submitted the following strong statement of their objections to the system: While the ad valorem method seems to theoretically have the merits of sim- plicity and equity, it is in practice found to be unreliable, a prolific source of undervaluation, false invoicing, and false oaths, and a premium upon commer- cial dishonesty, and to tend toward a transfer of legitimate business from honorable importers to the most irresponsible and unscrupulous class of foreign traders. A reference to the records of revenue from the customs department and the United States courts, or inquiry among importing houses, will convince you, it is believed, of the truth of the foregoing assertion, and that the gravity of the danger inherent from the ad valorem system is not exaggerated. It is therefore thought to be proper to call your attention to this proposition of the adoption of ad valorem rates pure and simple, and to urge in the strongest manner that no such backward step be taken, however enticing it may appear theoretically, but that the ad valorem rates be used only where the specific form is inapplicable, or to supplement the latter in order to better equal- ize rates, as it is wisely applied in the present tariff. While no classification of cotton cloths can be equitable, and discrepancies will from time to time appear and disappear, consequent on changes in proc- esses and the fickleness of fashion, these inequalities are found in practice under the specific form to be so inconsiderable in amount as to have but an in- significant bearing upon the principle and a trifling effect upon the revenue or volume of business, and any objection based upon such inequalities would be found to be imaginary rather than real. The proposal to apply this principle to all manufactures of wool would be equally unsatisfactory and destructive. The rate proposed in the woolen schedule would prevent importation of the low grades of flannels, blankets, and hats of wool, and all low and medium grades of cassimeres and other cloths which enter into the clothing of the great mass of our people, but would be insufficient upon all the finer classes of dress goods and cloths for men’s wear. All the arti- cles in both these schedules which could be classed as necessaries of life, and which are worn by our working men and women, would be protected by the rates proposed to the extent of exclusion of the for- eign article, while upon all the finer and more expensive products, which are in the nature of luxuries and purchased largely by the rich, the rates would place no restraint upon importations and would fur- nish no protection to the American producer. . Specific duties have been advocated by all our Secretaries of the Treasury, with one notable exception, Mr. Robert J. Walker, from Hamilton to the present incumbent of the office. The opinions of these officers are given in Appendix A. All the leading statesmen and financiers of Europe, and all acknowledged authorities on taxa- tion on either side of the Atlantic, have advocated specific duties. They have been commended by all the principal administrative offi- cers of customs, by the leading merchants, and by the chambers of commerce, in all of our large cities, for their simplicity and certainty 54 CUSTOMS TARIFFS—1846 TO 1897. in execution. No expert knowledge is required for their enforcement by customs officials, as the articles upon which they are levied have only to be counted, weighed, or measured. While specific duties are less liable to evasion and are certain and uniform in their operations, giving greater stability to the revenues, they also have the beneficial tendency to exclude from the country inferior, adulterated, and worthless goods. INJURIOUS REDUCTIONS IN RATES MADE BY THE HOUSE BILL. That the Senate may be fully advised of the injurious character of the radical reductions in rates which are proposed by the House bill, a table is appended to this report (Appendix G) which shows in paral- lel columns existing rates, the rates proposed, and the percentage of reduction in each case. The rates proposed in the schedules imposing duties on silks, wines, liquors, and tobacco are not changed by the terms of the House bill, and but slight reduction is made in the rate of duty on sugar. With the exceptions named, every tariff schedule is invaded by alterations made with the hostile spirit which pervades the bill, and nearly all of our industries would feel the blighting effect of changes which are either inconsiderate or purposely destructive. The follow- ing list contains a statement of some of the manufactures which would be seriously injured by these reductions: Articles on the dutiable list injuriously affected by the Mills dill. Manufactures of cotton. All manufactures of wool. All manufactures of hemp, flax, and jute. Paper envelopes and other manufac- tures of paper. Steel railway bars. Manufactures, articles, and wares of iron, steel, and other metals. All manufactures of manila, sisal grass, and other vegetable fibers. China, porcelain, Parian, and other wares. Common window glass and the manu- factures of glass. Lead products. Paints and colors. Iron and steel rivets, bolts, ete. Wrought-iron and steel spikes, ete. Horse, mule, and ox shoes, etc. Cut tacks, brads, and sprigs. Horseshoe, hob, and wire nails, ete. Boiler and other tubes. Chains of all kinds. Files, file blanks, rasps, ete. Iron and steel beams, ete. Lead in ore and in pigs, Needles. Metallic pens, Type metal. Blacking of all kinds. Manufactures of gutta-percha, hard rubber, etc. Manufactures of hair. Ink of all kinds. Brushes of all kinds. Marble sawed and dressed, and manu- factures of marble. Manufactures of papier-maché. Philosophical instruments and appa- ratus. Webbing composed of cotton, flax, and other materials. Zine, dry and ground in oil Confectionery of all kinds. _ The committee estimate the value of the annual product of thes industries to be at least $2,000,000,000, and that in their prosecuti employment is given to not less than 1,250,000 persons, while at leat 5,650,000 are directly dependent for support on their continued exist ence and prosperity. The testimony taken by your committee and herewith submitted to the Senate contains abundant evidence in detail from manufacturers and workmen alike of the destructive results sure to follow the adop- tion of the House bill. CUSTOMS. TARIFFS—1846 TO 1897. 55 From the representatives of imperiled industries a voice of uni- versal protest has been raised and the action of the Senate has been earnestly invoked to preserve great enterprises from ruthless and un- necessary ruin. For weeks we have patiently listened to persons employed in the various pursuits and from every section, and with doors open to all, we have received the advice and counsel of the men whose labor, en- terprise, and skill have made the United States the foremost industrial country of the world, and not one person has appeared to approve or to advocate the bill under consideration. The free-trade tendencies which are partly concealed in these propositions to cripple or destroy numerous industries are clearly brought into view by an examination of the list of articles which the bill proposes to place upon the free list. Of the 104 items from which the duties are removed nearly one-half, 48 in number, are manu- factured articles, 16 are agricultural products, 11 are articles which are now free of duty or without commercial importance, and 21 are articles which now pay a small revenue duty, but which are of such a character that removal of duties is unobjectionable. The following is a list of the manufactured articles from which the duties are removed: Timber, hewn, sawed, or used for spars or wharves. Timber, squared or sided. Sawed boards, planks, deals, and all other sawed lumber. Hubs for wheels, posts, and all kinds of blocks, roughhewn or sawed. Staves of wood. Machinery for the manufacture of cot- ton bagging. Iron or steel sheets coated with tin or lead, known as tin plates, terne plates, or taggers’ tin. Glycerine. Phosphorus. Soap, hard or soft. Extracts for tanning. Indigo, extracts of and carmined. Iodine, resublimed. Oil: Croton. Hemp seed and rape seed. Oils: Olive oil. Cotton-seed oil. Salad oil. Neat’s--foot oil. Seal oil. Barks, beans, berries, etc., advanced by refining or grinding. Cotton ties or hoops for baling or other purposes. Needles. Pickets and palings. Laths. Shingles. Clapboards, pine or spruce. Salt in packages or in bulk. Burlaps, not exceeding 60 inches in width. Bags of jute for grain. Alumina, alum, ete. Borax and boracic acid. Copper, sulphate of, or blue vitriol. Iron, sulphate of, or copperas. Soda: Sulphate of, or niter cake. Sulphate of, or Glauber’s salt. Sulphur, refined in rolls. Coal-tar products. Coal tars, not colors or dyes. Logwood and other dye woods, ex- tracts of. Quicksilver. Brick. German looking-glass plates. Chicory, roasted and ground. Cocoa and chocolate, prepared. Grindstones, finished. Ocher and ochery earths, etc., dry and ground in oil. Acorns and substitutes for coffee, pre- pared. Osier and willow, prepared, for basket- makers’ use. Curled hair for beds and mattresses. Manufactures from nondvutiable crude minerals, not otherwise provided for. Finishing powder. Rattans and reeds, manufactured. This is free trade in the concrete, and the list furnishes conclusive evidence of the intent of the House bill, which can not be neutralized by the eleventh-hour disclaimers of its supporters. 56 CUSTOMS TARIFFS—1846 TO 1897. Upon investigation it will be found that, with the exception of tin alee the supply of the above articles for home consumption is now rnished to a great extent by domestic producers, whose business ie in most instances, at once destroyed by the adoption of is bill. ; The committee have not been able to secure accurate statistics of the aggregate value of these manufactures, or of the number of persons employed in their production. It is evident, however, from an exami- nation of the list and of the testimony taken by your committee and the reported value of the products of 1880, that at least $500,000,000 of capital and 300,000 workingmen are now so employed. These items seem to have been taken indiscriminately from the present dutiable list, and there is no reason for the removal of duties upon them which would not apply with equal force to hundreds of other manufactures which are now duitable. They owe the distinction of having been designated for the first sacrifice on the free-trade altar to the fact that neither the interests of a section nor the political con- trol of a district demanded their preservation. In many cases where the manufactured article is placed on the free list a duty is retained on the materials from which it is manufactured. It is needless to say that this discrimination would act as a prohibition upon production in this country. Soap is placed on the free list while duties are retained upon caustic soda and essential oils, and a tax is retained upon alcohol. This would undoubtedly result in the destruction of a large industry which gives employment to nearly 25,000 persons. German looking-glass plates are placed on the free list, while a duty is maintained on polished cylinder and plate glass, not silvered, of from 2.5 to 45 cents per square foot, equal in some cases to 152 per cent ad valorem. A duty is also retained on nitrate of silver and tin foil used in the silvering process. Tin plates, or iron and steel sheets coated with tin or lead, are placed on the free list, while iron ore and pig iron, as well as the iron bars or steel billets and slabs, from which these sheets must be rolled, are dutiable at from 45 to 60 per cent ad valorem. A duty is also placed by the bill on common black sheet iron of from 1 to 1.4 cents a pound, and iron and steel sheets, when galvanized with zinc or coated with any other metal except tin or lead, are required to pay an additional duty of from one-fourth to three-fourths of a cent a pound above these rates. There is also a duty levied of 1} cents a pound upon pig lead. Iron and steel cotton ties and hoops for baling or other purposes,’ not thinner than No. 20 wire gauge, are made free, while other hoop, band, or scroll iron is dutiable at rates varying from 1 to 13 cents a pound, and an additional rate of one-fourth of a cent a pound is lev- 1ed on articles wholly or partially manufactured from hoop iron. The iron bars or steel slabs from which cotton ties or hoops must be manufactured are dutiable at from 45 to 60 per cent. Needles are placed upon the free list, while the duties on steel re- main unchanged at not less than 45 per cent ad valorem. The duty is removed from ocher and oche earths, and umber and umbery earths, dry and ground in oil, while a duty of 15 cents per gallon is retained on linseed oil. CUSTOMS TARIFFS—1846 TO 1897. 57 In the manufacture of the chemical and other products which are placed on the free list the use of expensive apparatus and machinery is required, and these remain dutiable. Alcohol, upon which a tax of nearly 400 per cent ad valorem is retained, is largely used in some of the products on which the duties are removed or greatly reduced. In a considerable number of cases the admission of important man- ufactured products free of duty, while a duty is retained on mate- rials, would not only extinguish the industry directly affected, but would effectually destroy important collateral industries. ‘The free admission of iron or steel sheets of all thicknesses coated with tin or lead would not only prevent the production of tin plates in this country, but it would cause a substitution of imported tin plates or sheets in most cases for roofing, and other building purposes and for domestic uses, where galvanized or other sheet iron or steel is now used, and thus large and important American industries, now fully established, would be annihilated. The provision to admit German looking-glass plates free of duty would not only destroy the business of silvering plates in this coun- try, but the much larger and more important industry of manufac- turing Lae or other polished glass for all purposes. As the glass referred to is of the finest quality and highly polished, it would not only take the place of plate or other polished glass for looking glasses, but of glass for other purposes, as it could be cheaply silvered and the silver removed at an expense which would be insignificant compared with the duty on foreign glass. This provision also contains, we believe, the first attempt which has been made in an American tariff to discriminate between the productions of various foreign States, and it can be safely assumed that the producers of France, Belgium, and England would not consent to this discrimination in favor of German manufacturers. Placing curled hair upon the free list would ruin a useful trade, and it would also deprive the farmers of the United States of a profit- able market for millions of pounds of hair. In many cases the duty is removed not only from materials, but also from the manufactured product in various stages as well. Raw wool is free of duty, and no duty is levied on washed or scoured wool, or on wool tops or other manufactures of wool less advanced in condition than yarns. . Jute is put upon the free list, and the duties are also removed from burlaps, and bags of jute for grain. ; Tf Canada consents, round and square timber and sawed boards are all free from duty, while the duty on planed lumber is left an uncer- tain quantity. ; ; ee Several important crude minerals, like copper, quick-silver, and antimony, are placed on the free list, and the duty is also removed from the unenumerated manufactured products of these and of the crude minerals, gold, silver, aluminum, bromine, bismuth, and many others of importance which are now free. It is impossible to say what the effect of this sweeping provision would be; it certainly would admit free of duty a large number of valuable manufactured articles which are now dutiable. : oe Crude and refined borax and boracic acid, coal tar, and coal-tar pone and grindstones, finished and unfinished, are placed on the ree fist.. 58 CUSTOMS TARIFFS—1846 TO 1897. It is evident that in these, and in many similar cases, free raw materials would not benefit the domestic manufacturers. In several cases articles are free under one description and dutiable under another, for example: Iron hoops for other purposes than baling are free, while iron hoops for all purposes except cotton ties, which are specially proves for, are dutiable at from 1 to 1.3 cents a pound. All vegetable fibers, including flax, are free, while hackled flax is also dutiable at $10 per ton. All earths and clays unwrought are free, while china clay, or kaolin, unwrought is dutiable. All unmanufactured or undressed monumental or building stone, including marble, is free, while un- dressed marble is also dutiable at 40 cents per cubic foot. Cocoa prepared and manufactured is free, while chocolate, a preparation of cocoa, is dutiable at 2 cents a pound. In a great number of instances materials used by the manufacturer are dutiable at one rate, while the finished product is dutiable at a lower rate. This want of relation in rates, which extends to every schedule in which changes are made, will affect injuriously all of our important industries. . For instance, white lead when dry, ground, or mixed in oil is duti- able at 2 cents a pound, while orange mineral, a manufactured prod- uct of white lead, is dutiable at 14 cents a pound; the rate on red lead and litharge, two other lead products, is but one-fourth of a cent above the duty on pig lead; while the rates on brown and white acetates of lead are so low that production would cease in the United States if this bill should become a law. The rates on structural iron and steel are reduced to six-tenths of a cent a pound, while the duty of 1 cent a pound is retained on bar iron, from which iron beams must be manufactured. The duty on sugar above No. 20 Dutch Standard in color is fixed by the bill at 2.8 cents a pound, which is equivalent to nearly 85 per cent ad valorem. The duty on colored and other confectionery is 40 per cent ad valorem. Refined sugar could be manufactured into confec- tionery by machinery at an additional cost of one-half cent a pound, and imported at a rate of duty which would be about one-half of that imposed on the sugar before it was manufactured. Prepared and manufactured cocoa, which contains 75 per cent of pure sugar, is ad- mitted free, and under this description chocolate confectionery would also be admitted free. We should have then under the House bill refined sugar dutiable at 2.8 cents a pound as sugar, dutiable at half this amount as confectionery, and free as manufactured cocoa. The effect of these provisions upon the manufacturers of confectionery, cocoa, and chocolate, and upon the business of refining sugar in this country can be readily understood. The value of the domestic man- ufactures of these articles by the census of 1880 was $182,424,602. Several important manufactures of iron and steel, including files and file-blanks, cut tacks and brads, and steel pens, which now have a specific rate, are given an ad valorem rate of 35 per cent, while the steel from which they are made is dutiable at not less than 45 per cent ad valorem. Type metal is dutiable at 15 per cent ad valorem, while the lead of which it is largely composed is Vitiable at 14 cents a pound, or 50 per cent ad valorem. Lead imported as type metal would pay a duty of three-eighths of a cent per pound, instead of 1} cents if imrn~ ° ~ CUSTOMS TARIFFS—1846 TO 1897. 59 pig lead. The lead could be recovered by the sweating process at a cost of about one-half of a cent per pound, and still a saving of three- eighths of a cent per pound could be made in duties. ' Machinery, hardware, and other articles and wares composed wholly or in part of copper, are dutiable by the bill under considera- tion at 35 per cent ad valorem, while machinery, hardware, and other manufactures of iron, steel, or other metals, or of which these metals are the component material of chief value, are dutiable at 40 per cent ad valorem. Very much the larger portion of all the machinery and hardware now manufactured is composed in part of copper or brass, and if this bill should become a law all machinery and hardware would contain copper or brass, and in this way the duty on all such manufactures would be reduced from 45 per cent ad valorem, the . present rate, to 85 per cent. The effect of this large reduction on the finest manufactured products of iron and steel and other metals, while the duty on the materials of which they are composed remains prac- tically unchanged at much higher rates, would certainly be disastrous _ to many very important American industries. Machinery is still . further discriminated against in the section authorizing the collection of a duty upon packages. A duty of 25 per cent ad valorem is placed on paper, while the duty on paper envelopes, the raw material of which is paper, is reduced to 20 per cent, and the duty on the various manufactures of paper not otherwise provided for is fixed at 15 per cent. - Buttons, braids, fringes, and trimmings of all kinds, of wool or », silk, are dutiable at 50 per cent ad valorem, while cloaks and other - garments for ladies’ and children’s wear, made up, are dutiable at 45 per cent ad valorem. Ground rice and rice meal are dutiable at 15 per cent ad valorem, while paddy, or rice with the outer hull on, is dutiable at 1 cent a pound, or 100 per cent ad valorem. Rice starch, an advanced manu- facture of rice, is also dutiable at 1 cent.a pound, while by a change in classification the rate on uncleaned rice is advanced one-half a cent per pound beyond existing rates. Oilcloths are dutiable at 25 per cent; oilcloth foundations bear the same rate, while linseed oil and many other materials used in the pro- “. duction of oilcloth are dutiable at a higher rate. "The inconsistencies of the bill are numberless. ; Cotton bagging is dutiable at three-eighths of a cent a pound, while a portion of the machinery for manufacturing cotton bagging is ad- mitted free. Jute bags and burlaps which can be used for covering cotton are free, while the machinery for the manufacture of burlaps or ' jute bags is dutiable at 35 or 40 per cent ad valorem. Bags of jute for ‘grain are free, while bags of jute for flour, fruit, vegetables, or other .” purposes are dutiable at three-eighths of a cent a pound. Burlaps not exceeding 60 inches in width are free, while burlaps exceeding 60 inches in width are dutiable at 25 per cent ad valorem. ; Bibles and other books in foreign languages, printed for gratuitous distribution, are free, while Bibles and other books in foreign languages, if printed for sale, are dutiable at 25 per cent ad valorem. ‘« Needles and looking-glass plates are free, while protective duties are levied on iron ore and soda ash. ; ; Extract of hemlock bark is free, and extract of sumac is dutiable. free lisigs and peas are free, while rice is dutiable at $1.28 per bushel. 60 CUSTOMS TARIFFS—1846 TO 1897. Wool and salt are free, while sugar and coal are given high duties. Copper ore is free, and nickel and zinc ores are protected. One clause of the bill fixes the duties on screens, covers, and a large number of other articles of silk, jute, or ar ae material, at 40 per cent ad valorem, while other provisions of the bill fix rates on the same articles at from 15 to 50 per cent. : : We have enumerated but a few of the many defects and incon- gruities of the House bill, as every correct principle of tariff construc- tion has been violated in selecting articles for the free list and those upon which large reductions in rates are made. FREE RAW MATERIALS, We have shown the deceptive character of the claim that the propo- sition of the House bill to place certain materials on the free list would stimulate manufactures. All protectionists agree that crude materials used in manufac- tures, or articles of any description which can not be produced to any considerable extent in this country, or which, from climatic or other causes (not depending upon the cost of labor), can not be produced here under as favorable conditions as elsewhere, should be placed on the free list. With few unimportant exceptions all the materials which may be fairly said to be included in this description are now free. Those upon which a revenue duty is now retained are trans- ferred to the free list in the substitute to the House bill proposed by your committee. The great number of articles which have been added to the free list since 1870 in pursuance of this policy is elsewhere alluded to. The percentage of importations of free and dutiable articles under the various tariffs which have been in existence from 1846, inclusive, is shown by the following table: Period. Dutiable.| Free. - | Per cent. VBAT FO E857 wicteats ici sists aicie SoINJORINUBUL U0}}0D “IT Zh "LL 762, | 0888976 , | EL-VrR‘RT'L | Ly OTE TOLS | 83 180/189 1 | OF “26S ‘288'0T |" “oqa ‘sion by “Sout A“ 169% 76°92 | 86°S78‘200'2 | 89°806‘0F0'6 | Se “BBT/969'ee | 99 'VSL (80 TT | 16 "Wee ‘e69 ae |” ‘aja ‘SUOISIAOI A “D g8°E9 e 28 "88 8G 'Z88 ‘012 % 39 “G18 (988 | 9 $6 PSP 6EL | or 9G "BSL Let & £0 “SST ‘966 (OL Ss DIBqOL 20 TF eh 88 $6 “E8L'69L ‘We | 6L9L9 ‘OLL'86 Ge "896 ‘F26' 89 | Fr ‘oge‘oes ‘9s | 20 ces‘ ‘996° 39 |° “*"IBENG “A LL‘81 gg “81 €6°280 9 QT ‘OFF ‘stg 1 OL “606 '190" 8 60 “SCL‘8IS ‘I QT ‘ZI0‘b12‘ 3 orBAn Tepoom pus poom ‘gd 39 'Tr 96 “68 66 ‘Cer ‘PIL T 89 P99" ‘9L8 1S 18 "981 (OOP: (Is 19 “LOL 060 8% GP GIL ‘y8L" 8 ssi Darien aa eine Sisters Set eisai in SOREN an eee “SIBIOW °O £0 "9S 60 "Sg ZL S89 (ae 74 016 '308 2 SL “PSP « (CFO | ‘et | 16 “886 | e8g'L ae “69L | ‘sco ec |* PIBASSL[Z PUB OIBMUSGHNBA “T OL 62 8208 Sh 008 ‘ZLZS 6L°P20‘E8e8'F$ | PS °669‘TSL “61S | 1% "G18! Gco'F$ | ZL SIL ‘ear ‘Sis |-- sreceee==ssqonpold [Bo}WeyD “VY ma ‘ABT e 3 7 ‘ pasederg | ywosalg politaa soya sOnIBA son sonye A. eu} 4q Aynp - *£4Np Jo 0781 UeI0[ 70. 9eoe “TG pesodod : BULIIS! . 4 BA PB OsBIOAY PawUAsA | 443 spun spoduy payeupysa L981 seo [eosy ‘suOLe}IOdUIy "1906 “a “H 9% aynqyisqns aypuag fo suopszaoid fig sapinp puD sqziodwuy fo sazpuisy ‘g xIaNaaay 96 CUSTOMS TARIFFS—1846 TO 1897. APPENDIX C. ADDITIONS TO FREE LIST BY PROPOSED SENATE SUBSTITUTE. Acorns, raw, dried or undried, but un- ground. Baryta, sulphate of; or barytes, un- manufactured. Beeswax. Books and phamphlets printed exclu- Sively in languages other than Eng- lish. Braids, plaits, flats, laces, ete, for ornamenting hats, etc. Bristles, raw or unmanufactured. Bulbs and bulbous roots, not edible. Chicory root, raw, dried or undried, but unground. Coal, slack or culm. Coal tar, crude. Curling-stone handles. Currants, Zante or other, dried. Dandelion roots, raw, dried or un- dried, but unground.’ Eggs’ yolks. Feathers and downs of all kinds, crude and unmanufactured. Jute. Jute butts. Manila. Ramie. Sisal grass. Sunn. All other textile grasses or fibrous sub- stances unmanufactured or un- dressed. Floor matting, known as Chinese mat- ting. Grease and oils, such as are commonly used in soap making or wire draw- ing, etc. 3 Human hair, raw, uncleaned and not drawn. Mineral waters, not specially enumer- ated. Molasses, testing not above 56 degrees, Olive oil, for manufacturing or me chanical purposes, — Nut oil, or oil of nuts. Opium, crude or unmanufactured. Potash, crude carbonate. Potash, caustic or hydrate. Potash, nitrate of, or saltpeter. Potash, sulphate of. Potash, chlorate of. Rags, all not enumerated. Hemp seed. Rape seed. Sponges. Sand. | Tar and pitch, of wood. Turpentine, spirits of. ' aT CUSTOMS TARIFFS—1846 TO 1891, “payeulsg o 89 288 ‘TE “FET S$ "SF 99T‘LT9 ‘886 ‘Z2 | 0°02 999 “6S8 ‘TFT ‘n ‘61S ‘Gb8 ‘ ¢'¢ 566 ‘996 ‘L9T 9 SF 900‘ZLT‘8h8‘S | Z°% 080 ‘928 ‘SET ; 1 000 ‘6am “et0'e bh $96 ‘CSF ‘OST 6 Tr $99‘086‘G96‘T | 9°1Z $29 ‘FIT ‘86 Zor 996 ‘Ege ‘221 ‘Z P8BI-OLST “OsBIOAY 9°8 988 ‘8h6 “Ezz 8 96P ‘61Z‘268'Z | 30% 88 ‘T9S ‘221 6 SF a) tl 4! a aes ead PSBT-O88T ‘OseIOAY ¢°9 208‘G9¢‘S6L 1 ‘6F REL‘PIS‘L6L‘S | 0°%S 992262 ‘OST 9° . “088 ‘z66 ‘ oh TPT ‘868 ‘S81 Li 8F6 (026 (0b | 1°06 gcc‘eeo‘ost =| 9 i 680 “BIE 62) & 9°9 628090‘89T Clb Lig ‘ses ‘tes 'Z | 8 °1e Seg ‘399 ‘OST £'0¢ 96F ‘P68 ‘669 °Z LSI EFF ‘O8T ‘88e be LEL'ShS'Z8L'T | LOT 020 ‘888 ‘82 8°68 OLS ‘620 ‘990 ‘Z ¥ 0 806 ‘202 $8 9°SF £69 ‘cep ‘eer‘Z | ots 982 ‘926 ‘OCT eS TOS ‘E61 ‘STL ‘S @ 828 ‘OZT‘I9T 9°&F Tg0‘Sz9‘T10'S | 68% 692 ‘Oeh ‘S6 0h 698 ‘GhL “Z8T‘Z TOL 203‘ T19 95% Top 862028 ‘06T‘Z | 8°kS 096 ‘092 ‘ZOT Z'0¢ 008 ‘eer ‘28h “ 8 826/012‘ T6t =| SF BO'PPO'TIT'S | 8° 092'996‘00T | 9°87 06 ee 20E'e z9 120 ‘P96 (981 lw? GLS‘0L6'GO'S | ¥ "8S 982/091 ‘86 Our 9F9' 786 (8LT'S $9 628920‘ 821 0b TL2‘S6L‘FE8'T | 6°06 619 ‘02686 + SF OT ‘228 ‘296 ‘T Tg 908 ‘062 ‘80T oe | $b ‘PPP ‘826‘T | 7 'E2 SLT‘298 ‘98 6°SF 008 ‘See ‘Ze0‘S "GBT ye 622 ‘B62 ‘68 3-98 69F ‘246 ‘LF ‘T | 0°2% S16 ‘TSe‘TL e's SLO‘TRS‘e0S'T [Tt Bee ere “"“PL8T=OL8T ‘OsBI0AY 68 880 ‘e6r ‘OST 908 BIL‘299 FES‘ | S81 682 ‘T9008 1°88 ‘ORT “acy 19 86/396 '86 ers 56°86 'brPT | 06 LSL'CTL bh 9°98 Tos! 28 ‘see i oP £80'668'92 6°88 199 ‘Z8F ‘88G‘T | b FZ 261 ‘086 ‘89 1 °0F 009‘ Tee ‘$99 ‘T o% £29 '618'89 6°98 LEG‘ 956 “FOH'T | 9 "8S 196‘190‘¢9 $88 OOT F922 ‘8es ‘T ee Tes ‘062‘2¢ 8 '0F 6LT‘LEL‘TLG‘T | 9 °8% 910 ‘F269 oO 009220 ‘629 ‘T 1°88 O18 ‘80916 ‘T (v) ‘D P68 - 6 “680 ‘6855 1°98 BIE !Z0S “Tes (0 2, ble i96°E6p ‘208 ; g'ee e989 ‘9%8 ‘209 (o D 0°98 208 ‘Gzg ‘STO “spysng “spaysng “sat “spaysng “(aoronp -eydeo Jog ““spysng. -eqideo Jag “sjoqsng -0. - ‘eroe Jod. : aoe cea) yo qasdea ‘S1B0I80 30 | Yeo, ie “189, sy10dxoq *s[Be100 syonporg | 19070 very . = Jo woydumnstioo emo “sjTeered JO UOPONpoIg ‘sppaia0 fo uoydunsuos pun woyonpoid saynig’ panuyQ ‘qd XIGnNaday aa 64467—S. Doc. 547, 60-2——7 i 98 Aprenprx E. CUSTOMS TARIFFS—1846 TO 1897. Comparative statement by census report of 1880 of articles of domestic pro- duction, by sections, affected by tariff changes in the bill H. R. 9051, as it passed the House of Representatives. Article. Cotton States. | Other States. Tuto WAG WAC hares goo cis 0.2.2) ois ciccuisewiiessuieaiej tinea week eo eeeeRe eee None. $696, 982 DYE WOO OXERACES 5. ode ssecjcrw acrrsjonsdie canis aisrmaielnesleisainenetignigerecices,cunid None. 5, 253, 038 Copaiets (COCO BY occas cpsvasassiaycncre ate aseestainin: Seeiseincaverspauicreis SIS Aisioew aiowie Blew siswis son’ 1, om, ie Soe ng we euro enh na eoaeaaen Ga aes Raab man ameneones one. ‘Rattan and whaleboné:. 2055 te-eceactnonbecaeumictasuonccdau asm enenineel None. 526) 777 Glassimanuisetures a... sanscon acct cisoceceann ss se eet ateee eeetesaen None, 21, 154, 571 PUAN 2a cleat ede eos iave rave navaerer cle ence eis eianeece re ore oe ee oer cenvate ale ara ain meee None. 1, 629, 413 citiemateon None. 5, 844, 587 ieee omnas None. 2, 486, 533 Bornes peonrenmtr enna See) eats BUS reese xcnsussesaneerseeeevaneccswiayeekeuseesaeeweness one. Steam fittings and heating apparatus...............s.s.scsesessseeeeeeee None. 5; 127,840 Ivory and bone Work: ca. eccwwscaceseseseeneieasss 28s cewes seaeeneeees None. 1, 454, 901 Straw goods... None. 9, 345, 759 Toys and gam: None. 1, 502, 513 None. 1,491,474 None. 5, 600, 671 None. 1, 030, 660 None, 653, 900 None. 3,252, 460 None. 18, 863, 188 eee None. 3, 654, 862 peaesis None. 3, 512, 423 eeemeE $91,300 9,635, 300 feswac 213, 538 4,616, 028 Confectionery. . --| 45 per cent........ 40 per cent... il 15 cts. per pound 100 25 per cent... 20 30 per cent... 33 Carriages, and parts provided li tan nla eanennainictaall 35 per cent........ 14 Chemicals, drugs, dyes, and medicines, not elsewhere specified: Pees ti i acid. cetic, acetous, or pyroligneous acid— Specific eee aneedine OSes ccexenas. cox 10 cts. per pound..} 5 cts. per pound... 50 Boracic— . t COMMEICIAl 5... o.c.0ceec sere ciecicncseneneeces 4cts. per pound...| Free............-- 100 PUNO sae ertcicarnvic eerie teSe --| 5ets. per pound...|..... AO sjesscaicrcin/aesann 100 Tannic and tannin $1 per pound...... 50 cts. per pound.. 50 Alumina, alum, patent alum, alum substitute, sul- phate of alumina, aluminous cake, and alum in ig crystals Or grOUN « <.sc aves cececwecwace secaciewsss et. per pound...) Free.........----- i Antimony, as regulus or metal....... 0 per cent di i Bark for tanning, extracts of: Hemlock 20 per cent Borax— didlaxctarctus deicitaints SR aya av aaa eae as 8 cts. per pound...|.....do............ 100 Rofned ccna obarmiataate cic boie rd stare ps neteC IG 5 cts. per pound...j..... Oxo cea iavencorarsciel 100 108 CUSTOMS TARIFFS—1846 TO 1897. Comparison of rates of duty proposed by H. R. 9051—Continued. Rates. ‘ Present rates of Articles, duty. Chemicals, drugs, dyes, and medicines, not elsewhere specified—Continued. Coal-tar, all preparations of, not colors or dyes, not specially enumerated or provided for -| 20 per cent.....-.. Copper, sulphate of, or blue vitriol. .| 3 cts. per pound. Crysilic wash for sheep (sheep dip)... -| 20 per cent........ Glycerine— ; : Crude, brown, or yellow, of specific gravity of 1.25 or less at a temperature of 60°F., not puri- fied by refining or distilling .... 2 cts. per pound... fined Iron, sulphate of, or copperhs.__.- zene, acetate of— Carbonate of, medicinal....... Sulphate of, or Epsom salts Mineral waters, all imitations of natural mineral waters, and all artificial mineral waters... Morhpia, or morphine, and salts thereof......... pium— . Crude, containing 9 per cent and over of morphia. Phosphorus > Potash— Bicarbonate of, or saleratus, calcined or pearlash. Carbonate of, or fused Caustic Bicarbonate of, or supercarbonate of... Hydrate or caustic... Sal, or soda crystals. Silicate of, or other al Sulphate of— Glauber salts Salt cake, crude or refined, or niter-cake, crude or refined Sulphur— Refined, in rolls............-..--..- Sublimed, or flowers of........-...22..02---0005 Barks, beans, berries, balsams, buds, bulbs and bulbous roots and excrescences, such as nut- galls, fruits, flowers, dried fibers, grains, gums and gum resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices Vegetables, seeds (aromatic, not garden seeds), and seeds of | morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the fore- going which are not edible, but which have been advanced in value or condition by refin- ing or grinding, or by other process of manu- Preparations, medicinal— Cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, ve which alcohol is not a component P -|"3 ets. per pound.. é 5 cts. per pound... LODag Getib seas 40 cts. per pound.. yh Ct. per pound... 4 cts. per pound... 6 cts. per ponnd.. . 3 cts. per pound... 74 cts. per pound... 10 per cent 10 cts. per pound.. .| 5 ets. per pound... 4 ct. per pound.... 30 per cent $1 per ounce....... $1 per pound 10 cts. per pound.. 14 cts. per pound. 20 per cent ° 20 per cent 1 ct. per pound.... 1} cts. per pound.. 10 cts. per pound.. 5 cts. per pound... 20 per cent -| 14 cts. per pound.. l ct. per pound.... 4+ ct. per pound... $ct. per pound.... 20 per cent 0 weiciasasienc messi $10 per ton $20 per ton 10 per cent 2 cts. per pound... 3 cts. per pound... 2 cts. per pound... 5 cts. per pound... 7 cts. per pound.. 3 cts. per pound... 4 ct. per pound.... Free 60 cts. per ounce . 7 cts. per pound... 3 ots. per pound... 2 ct. per pound.... 3 ct. per pound.... t ct. per pound.... ct. per pound.... 20 per cent By H. R. 9051. ‘Reduc- tion. 100 20 CUSTOMS TARIFFS—1846 TO 1897. Comparison of rates of duty proposed by H. R. 9061—Continued. Articles. By H. R. 9051. Present rates of uty. Rates. Reduc- tion. Chemicals, drugs, dyes, and medicines, not elsewhere specified—Continued. ulphur—Continued. reparations, proprietary, to wit: All pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or preparations or compositions recommanded to the pune as proprietary articles, or prepared according to some pees formula, as remedies or specifics lor any disease or diseases or affections whatever, affecting the human or animal body (except cosmetics and toilet prepar- BbONS) ..0n-c2cscarscccwas see eee sce saci Chicory root, ground or unground, burnt or prepared.... Clay or earths: China clay, or kaolin............02-022--2-- eee eee ee Unwrought or manufactured, not specially enumer- ated or provided for Cocoa, prepared or manufactured Coffee substitutes, viz: Acorns and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or aS substitutes therefor, not specially enumer- ated or provided for Copper and manufactures of: Ores, fine copper contained therein Regulus of, and black or coarse copper and copper cement, fine copper contained therein Old, fit only for manufacture Clippings, from new copper Plates, not rolled; bars, ingots, Chili or other pig, ae in other forms not manufactured or enumer- ate Plates, rolled, called braziers’ copper, sheets, rods, pipes, and copper bottoms...........-.....---+--- Sheathing, or yellow metal, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets 48 inches long and 14 inches wide, and weighing from 14 to 34 ounces per square foot Manufactures, articles, or wares not specially enu- merated or provided for, composed wholly or in part of copper, whether partly or wholly manufactured. Cotton, manufactures of: i thread heth ead, yarn, warps, or warp-yarns, whether single or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form— Valued at not exceeding 25 cents per pound. Valued at over 25 and not exceeding 40 cents per pound Valued at over 50 and not exceeding 60 cents Per PON 0c ccuwacckarign toanwaiaaey ima Valued at over 80 cents and not exceeding $1 per pound Valued at over $1 per pound........-.-.---- Thread on spools— Of 100 yards each spool Cloth— : Not exceeding 100 threads to the square inch, counting the warp and filling— - : Not bleached, dyed, colored, stained, ainted, or printed, valued at 8 cents or ‘ less per square yard. : Bleached, valued at 10 cents or less per square yard Dyed, colored, stained, painted, or printed, valued at 13 cents or less per square yard.. 50 per cent 2 cts. per pound... $3 per ton $1.50 per ton 2 cts. per pound... 23 cts. per pound.. 34 cts. per pound.. .| 3 ets. per pound... O's tsascisivseiees 4 cts. per pound... 35 per cent 10 cts. per pound.. 15 cts. per pound.. 20{cts. per pound.. 25 cts. per pound.. 33 cts. per pound... 38 cts. per pound. = 48 cts. per pound. . 50 per cent 7 cts. per dozen.... 23 cts. per sq. yd.. 3 cts. per sq. yd.. 4k cts. per sq. yd.. 30p lect. 2 cts. per pound... QO sacee wie seeecs Oss. -serse sees per pound.... er cent Per ct. 100 33 loo 100 100 100 100 100 67 14 14 21 17 12 12 21 19 25 20 26 48 47 46 110 CUSTOMS TARIFFS—1846 TO 1897. Comparison of rates of duty proposed by H. R. 9051—Continued. Articles. Present rates of By H. R. 9051. duty. : Rates. | Rede Cotton, manufactures of—Continued. Cloth—Continued. Exceeding 100 and not exceeding 200 threads ie the square inch, counting the warp and filling— : Not bleached, dyed, colored, stained, ainted, or printed, valued at 8 cents or Per ct. less per square yard...............0.0000+ 3 cts. per sq. yd...) 40 per cent........ 7 Bleached, valued at 10 cents or less per SQUATE VAT... ccc swine waxeemunnc oa 40t8. per Sq, Ft. oan end DO nino a%e ee aisicicis 28 Dyed, colored, stained, painted, or printed, valued at 13 cents or less per square yard..| 5 cts. per sq. yd...|..... WO nse siaceisioeatecs 19 Exceeding 200 threads to the square inch, count- ing the warp and filling— . ot bleached, dyed, colored, stained, painted, or printed— Valued at 10 cents or less per square VAN Oe singers epcicte wee NES cee isicie maiearsed 4 cts. per sq. yd...|..... AO ciciaseeiticisiere 30 Bleached— Valued at 12 cents or less per square yar 5 cts. per sq. yd.../..... Bean sonatas 23 Dyed, colored, st: A d, or printed— 3 Valued at 15 cents or less per square VERO oars ectereeMslieeaeerciode amisiainicvenierd 6 cts. per sq. yd...]..... Ol. o.5:2:0:: seein 17 Earthen, stone, and china ware: Bricks and tiles— Brick, other than fire-brick..............-....0- 20 per cent........ BYCO-ss'ses63e neces 100' Tiles, encaustic..........-.. 35 per cent........ 30 per cent........ 14 Tiles, glazed or enameled 60 per cent........ 45 per cent........ 18 Brown earthenware, common stoneware, gas re- torts, and stoneware not ornamented............. 25 per cent........ 20 per cent......_. 20 China, porcelain, parian, and bisque ware, plain & white, and not ornamented or decorated in any TAD OR sree pctetes tie cinta iain nia oie Gieciniayesiciemaargoe te «ie 55 per cent........ 40 per cent........ 27 China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in : NY TAN oo wisccrcivie ate siete oaiswnnceisce ben inaiuaen 60 per cent........ 50 per cent........ 17 All other earthen, stone, and crockery ware, white. glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided | * TOT pi ash ey ng fee bv ne gece trade's BARI #oscsosais ih 55 per cent........ 36 Fancy articles: Beads and bead ornaments of all kinds, except amber beads 50 per cent........ 20 Canes and sticks for walking— PUNISHED gs tect asiocecsicen aoaosede 35 per cent........ 43 Unfinished. . .| 20 per cent. 100 Dolls and toys 35 per cent........ 14 Fans of all kinds, except common palm-leaf fans, of whatever material composed...............02220e[eeeee OD wai eweleanin 14 Feathers, not artificial, not elsewhere specified— ee or not dressed, colored, or manufac- ed— Ostrich 5.ij.ivjoecebwsecterm saeeaen 100 SALLOCHOR: aicseasacencenreiieact, 100 Dressed, colored, or manufactured, dressed and finished birds for millinery or- naments— OSUICU ia sais nnme enn nc-cen 50 per cent........ 35 per cent........ 30 All other... é DD wnncnwea ee lmacan! OO: fae cu cece 30 Feathers and flowers, artifi and ornamental, or parts thereof, of whatever material com- posed, for millinery use, not specially enumer- ated or provided for.... 22.22.0222... cece cece eee leceee Ot sauconsas eect Oe se cciccicn 30 erfumery, cosmetics, and toilet preparations— All toilet preparations whatever, not elsewhere specified................ SARIN ois Ze aalans mane eee GO bei saccsicvons 30 per cent........ 40 Flax, hemp, jute, and other textile grasses and vege- table substances and manufactures of: Unmanufactured— Flax— Hackled, known as “dressed line” $40 per ton........ 75 Not hackled or dressed $20 per ton. 100 UIE 2c csccna'en meen snacneces $5 per ton. . 100 WOW OFS a: croioscicrcis revit oresarain ae eisicrocaraemen ata $10 per ton........ 100 CUSTOMS TARIFFS—1846 TO 1897. Comparison of rates of duty proposed by H. R. 9051—Continued. 111 Articles. Present rates of duty. Rates. By H. R. 9051. Reduc- tion, Flax, Bem) jute, and other textile grasses and vege- table substances, and manufactures of—Continued. Unmanufactured—Continued. grass i Other vegetable substances, not sp merated or provided for.............202..2.05 Manufactures— * Thread, twine and pack thread, flax or linen.. ‘Yarns— DBs, sv cc pememenana yan wweNsmedneiananeage Grass (China grass) Hemp Jute Bagging for cotton, or other manufactures not specially enumerated or provided for, suit- able to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other materials, valued at 7 cents or less per square yard Bags and bagging and like manufactures, not specially enumerated or provided for (ex- cept bagging for cotton), composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material................. Brown and bleached linens, ducks, canvas, paddings, cot-bottoms, diapers, crash, huck- abacks, handkerchiefs, and lawns, of flax, jute, or hemp, or of which flax, jute, or hemp Shall be the component material of chief yalue. Burlaps of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (ex- cept such as may be suitable for bagging for eotton)— Not exceeding 60 inches in width Exceeding 60 inches in width............... Grass-cloth and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for........-.-----.---- Oil-cloth foundations or floor-cloth canvas made of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the ._ component material of chief value............ Oil-cloths for floors stamped, painted, or printed, and all other oil-cloth (except silk oil-cloth) and water-proof cloth, not other- wise provided for.........-.-..-.-.--------20- :Sail duck or canvas for sails...........-..---.--- Sheetings, Russia and other, of flax or hemp, Drown OF Whites scsi scccscccvesnserssersaeees Bags of jute for grain Cables and cordage— Cables and cordage, tarred.........-.--------05- Cordage, manilla, untarred... Cordage, all other, untarred ‘All other manufactures not specially enumer- ated and provided for— Of flax, or of which flax shall be the com- poner material of chief value Of flax, jute, hemp, or manilla, or of which flax, jute, hemp, or manilla shall be the component material of chief value. . Of grass Fruits, including nuts, not elsewhere specified: ; Corrente, Zante or other ‘Da $25 per ton $10 per ton $25 per ton $15 per ton 40 per cent 35 per cent. 1} cts. per pound.. 40 per cent.....-.. 35 per cent........ 30 per cent 40 per cent 35 per cent 40 per cent 35 per cent........ 40 per cent........ 3 cts. per pound... 23 cts. per pound.. 34 cts. per pound.. 40 per cent.......- 35 per cent 30 per cent 1ct. per pound.... ance! Obs smecsiwis 4 2 cts. per pound. WO wisiniajcieas cise dObsssse tees 76 60 29 100 38 29 38 0. ee 1} cts. per pound.. 112 CUSTOMS TARIFFS—1846 TO 1897. Comparison of rates of duty proposed by H. R. 9051—Continued. By H. R. 9051. s Present rates of} |——— == Articles. duty : Reduc- Rates. tion. ral pene nuts, not elsewhere specified—Con. ‘uts— Peanuts or ground beans— Per ct. Not shelled 1 ct. per pound....| } ct. per pound.... 25 Shelled 14 cts. per pound..} 1 ct. per pound... 33 Glassware— Articles of ree cut, one graved, painted, colored, printed, stained, , silvere or gilded (not including it pees, silvered or looking- glass plate), porce- and Bohemian glass, chemical glassware, cylin ted glassware, and stained glass.............- 45 per cent.....-.. 40 per cent........ i eat crown, and common window-glass, un- Pegbore i 10 by 15 inches and not exceeding 16 b + inches . weceae meee Sa uReee eos aate cums : .| 1g cts. per pound..} 1§ cts. per pound... 14 Kiar 16 by 24 inches and not exceeding 24 by 30 inches = = ugsinawe se Sem MSc sie Aene aisteleatcie 28 cts. per pound.. 2 cts. per ect hy 15 All above 24 by 30 inches............-... .| 2§ cts. per pound../ 2: ois: per pound 12 German looking-glass plates of blown glass Same as cylinder..} Free. ........ = 100 Cylinder and crown glass, polished, unsilvered— All above 24 by 60 inches. ..........22..-.-2---. 40 cts. per sq. foot.| 30 cts. per sq. foot. 25 ee east, polished, silvered, or looking-glass plat Above 24 by 30 inches and not exceeding 24 Be 60 inches......... <4 35 cts. per sq. foot.| 25 cts. per sq. foot. 29 All above 24 by 60 inches 60 cts. per sq. foot.| 45 cts. per sq. foot. 38 All other manufactures of glass, or of which glass shall be the component material of chief value, not specially enumerated or provided for.......... ll Glass plates or disks for spectacles. ............2......-- 100 Gold and silver, manufactures of: Gold and silver, manufactures of, not specially enumerated or provided for.................-....-]----- BO scocosuatees 11 Grease, not elsewhere specified: \ll other grease, not especially enumerated or provided for.............] 10 per cent 100 Gunpowder and all explosive substances: SPCUSSION CAPS se74.se cnn caaseres MesebAceaaasians 40 per cent........ 30 per cent........ 25 Gun wads of all descriptions.............-...-...... 35 per cent........ 25 per cent........ 29 Hair, ae elsewhere specified, and manufactures of: ed hair, except of hogs, used for beds or mat- ees Liagmumpatesaon atoaioel eats aaicleldentenliiais aroma waearats 25 per cent........ Free..cccesceexeess 100 Human hair— Raw, unclean, and not drawn............ -..| 20 per cent......../..... OGvcces5 ceeds 100 Clean or drawn, but not manufactured. .| 30 per cent........ 20 per cent. 33 Manufactured: en os occctescaried iss cas ania ae 35 per cent. ....... 25 per cent....-..- 29 Bracelets, braids, chains, rings, curls, ringlets com- posed of hair, or of which hair is the component material of chief value...........-..2.0s-sceeeneeefecees GOtcowrcastitaaliesen Odi srerstenireicre 29 Hatters’ plush, composed of silk, or of silk and cotton...| 25 per cent........ 15 per cent........ 40 Hat bodies! Of COBOD 3650-20. aenseswremicsne erases ttle iaeemientaret 35 per cent........ 30 per cent........ 41 India rubber and gutta-percha, manufactures of: Gutta-percha, manu tured, and all articles of, not specially enumerated ae rovided fore ccsnceeieas|ossas D0 wcesscces ary cliwer creer sees 14 Inks of all kinds, and ink powders.................2.... 30 per cent........ 20 on rea ebscnchike 33 Tron and steel, and manufac So bareee of: Iron ores— Chromate of iron, or chromic ore................ . cent........] Free. .........-.-- 100 Iron, in pigs and kentledge.. . pcMnee REAR aaSeoe 2 per ton. ..... $6 per ton.......-. pa Bar-iron— Bars, blooms, billets, or sizes or shapes of any nd, in the manufacture of which charcoal is used’as fuel... 2.2... eee eeeeeeceeeeaees $22 per ten.....2. $20 per ton........ 10 Bars or te of rolled iron, not specially enumerated or provided for, and round iron a alts or rods, less than ¥ of 1 inch in di- Sje aiace a wieraiaraw tei sia ttarainaret oedema mune Yh ets. per pound.| 1 ct. und... . 9 Rolled ot or hammered, comprising— ss ear pepe a nat a than 1 inch wide nor less than of 1 in HOID cere en stcesereaye assess cisitexs et. per pound... ct. per pound... 18 Flats less than 1 inch wide of less than} of iach’ | °™ P& PO seers thick; round iron less than 3 of 1 inch and not less than of : oe ue diameter; and square iron less than } of linch square............... 1y5 cts. per pound.| 1 ct. he cive 9 Bars or rails for railways— " % Bere oth er pornd Flat rails, punched, iron........................ $17.92 per ton..... $15 per ton........ 16 CUSTOMS TARIFFS—1846 TO 1897. 113 Comparison of rates of duty proposed by H. R. 9051—Continued. Articles. Present rates of duty. By H. R. 9051. Reduc- Rates. tion. Iron and steel, and manufactures of—Continued. Bars or rails for railways—Continued. Tee rails, weighing not over 25 pounds to the pe steel Other railway bars, weighing more than 25 pounds to the yard— nm TO: Steel, or in part of steel. ......-----.-----.-- Beams, girders, joists, angles, channels, car- truck channels, T T columns and posits, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all structural shapes of iron or steel...... Bars, billets, blooms, blanks, ingots, etc., of steel— Ingots, clogged ingots, blooms, or blanks, for railway wheels and tires, without regard to , the degree of manufacture. ........-.--..--.-. Cotton-ties, or hoops for baling purposes, of iron and steel, not thinner Hogg, bead, scroll, or other iron, 8 inches or less in j width— ‘ ‘ than No. 20, wire gauge.........4 Thinner than No. 10 and not thinner than No. ‘20; WIL8 PAUL Gs