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and for civil administration, including the post-office and the telegraph. It does not include the sums raised for local purposes, except a few small sums, mainly those in the way of government aid to schools. Nor does it include sums raised for the support of colonies, most of the colonies being self-supporting, and many of them being practically self-governing.

I have given these figures simply because in Great Britain is found the best exemplification in the world of "a tariff for revenue only," the goal toward which our Democratic brethren profess to be headed.

Several things are noteworthy.

In the first place, considering only national taxation proper (omitting direct payments to the government for direct services, like the postal revenues and such things), the total national revenues of Great Britain amounted last year in round numbers to $648,000,000, or about $16 per capita, while in the United States they amounted to $284,479,582 from customs, $230,810,124 from excises, and about $3,000,000 from other sources-in all to about $518,000,000, or less than $6.50 per capita. That is, with twice as many people we collected for national purposes $130,000,000 less than did Great Britain. In other words, our taxation for national purposes is considerably less than half as heavy in proportion to population as that of "free trade" England.

By the way, in these indisputable facts there is very little comfort for those who have a sort of vague notion that free trade as illustrated in Great Britain would in some way mean freedom from taxation for national purposes. As a matter of fact, investigation shows that the cost per capita for the support of our national government is smaller than that of any other civilized country in the world.

In the second place, it will be noted that the customs duties in Great Britain, including the export duty collected on coal, amount to about $4.30 per capita, while in this country the total amount of customs duties amounts to only about $3.50 per capita.

In the third place, the table above reveals how few are the articles going into Great Britain upon which the tariff duties are collected; that is, how few are the articles the like of which they do not produce in Great Britain, and consequently the enormous amount that must be produced on each of those few items. As a result, the rates of duty in Great Britain are very greatly higher than those in the United States.

In the fourth place, it will be noted that many of these articles on which these enormously high rates of duty are laid are what may be regarded as necessaries of the poor man's table-tea, sugar, raisins, coffee, cocoa, currants, etc. So that it is evident that the poor man feels every day as a great burden the British policy of "a tariff for revenue only."

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As a matter of fact, our people simply would not tolerate in times of peace such burdensome taxation on the necessaries of life.

Customs Tariff of the United Kingdom.

[Return showing the several articles subject to import and export duties in the United Kingdom, and the duty levied upon each article, according to the tariff in operation upon the 1st of August, 1903, together with an account of customs drawbacks and customs charges.-Official.]

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Figs and fig cake, French plums and prunelloes, dried plums not otherwise described, prunes and raisins...

Note.-Tinned and bottled apricots in syrup or water, and apricot pulp, are not liable to duty as preserved plums.

Apricots, crystalized or glace, are not embraced in this exception, and must therefore be assessed to duty at the rate of 7 s. the cwt.

See fruit liable to duty as such preserved with sugar.

Green figs preserved in water to which no sugar has been added, are assessed to duty at 7 s. the cwt. on the weight of figs without squeezing out the contained water.

Plums include apricots, greengages, and mirabellas.

Fruit liable to duty such as preserved with sugar-see sugar.

Glucose, solid..

liquid..

Molasses and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not otherwise charged:

If containing 70 per cent or more of sweetening matter..

If containing less than 70 per cent and more than 50 per cent of sweetening matter.. If containing not more than 50 per cent of sweetening matter..

Saccharin and mixtures containing saccharin,
or other substances of like nature or use...
Note.-Saccharin and mixtures containing
saccharin or other substances of like na-
ture or use must not be imported into
the United Kingdom in packages con-
taining less than 11 lbs., and must not be
packed with goods of any other descrip-
tion, and must be specially reported and
imported and entered for warehousing
at the following ports only:-

Dover, Folkstone, Goole, Grangemouth,
Grimsby, Harwich, Hull, Leith, London,
Newhaven, Southampton, and West

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Imported in
casks.

£ s. d.

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Imported in
bottles.
£ s. d.

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the proof gallon

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Additional in respect of sugar used in sweetening any of the above tested for strength, if sweetened to such an extent that the spirit thereby ceases to be enumerated spirit... the proof gallon Unenumerated spirits: Sweetened....

....the proof gallon (Including liqueurs, cordials, mixtures, and other preparations containing spirits, if tested.)

4455

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the liquid gallon

Perfumed spirits...
Any importations of naphtha or methylic al-
cohol purified so as to be potable are taken
under the heading of unenumerated spir-
its.

The minimum legal sizes of packages of spirits (other than spirits imported in cases) is in casks or other vessels of a size or content of not less than nine gallons.

Upon payment of the difference between the customs duty and charges on foreign spirits, and the excise duty on British spirits, foreign spirits may be delivered under certain conditions for methylation or for use in art or manufacture.

Sugar:

Not exceeding 76 degrees of polarization...
Exceeding 76 and not exceeding 77..

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Blacking, liquid, containing sugar or any other sweetening matter..

(Together with the duty on any proof spirit contained therein.)

Note. An additional 1⁄2d. a lb. is chargeable

in respect of any of the undermen-
tioned sugar articles in the manu-
facture of which spirit has been
used. Confectionery in the manu-
facture of which a greater per-
centage of spirit has been used than
that covered by the spirit charge of

d. the lb. shall be chargeable with
a spirit duty rate of 1d. the lb., or
such spirit duty rate as analysis
may show to be necessary.

Blacking, solid, containing sugar or any other
sweetening matter..

Candied or drained peel..
Caramel, solid....

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Cocoanut sugared..

Confectionery containing chocolate, viz. :

When the chocolate exceeds 50 per cent of the total net weight.

the lb.

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Articles.

Confectionery, soft, viz. :

A. B. Gums imported in bulk, in barrels or cases, on the entry for which the importer has declared that duty on the combined quantity of sugar and glucose used in the manufacture of the goods did not exceed the rate of 2s. the cwt... Confectionery, other A. B. gums, caramels, chewing gums, jelly beans, Turkish delight, &c...

Confectionery made from sugar and containing no other ingredients except flavoring... Confectionery, Licorice-if declared by the importer not to contain more than 30 per cent of added sugar or other sweetening matter, subject to occasional sampling and testing...

Flowers, as violets and rose petals, &c., in crystallized sugar, as crystallized fruit.. Fruit, canned and bottled, other than fruit liable to duty as such, preserved in thin syrup....

Fruit canned and bottled, other than fruit liable to duty as such, preserved in thick

syrup..

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Fruits, crystallized, glace and metz, except
fruit liable to duty as such...
Fruits, imitation crystallized (orange

lemon slices, &c.).

Fruit, liable to duty as such, except currants.
preserved in sugar, or otherwise, whether
mixed with other fruit or not..

Fruit* pulp. excepting fruit pulp liable to duty
as such, preserved in thin syrup.
Fruit* pulp, excepting fruit pulp liable to
duty as such, preserved in thick syrup, as
jam

*Note.-Tinned and bottled apricots in
syrup or water, and apricot pulp, are
exempt from duty as preserved plums,
and when containing added sugar, are
charged with the proper sugar rate of
duty as fruit canned or bottled, or fruit
pulp in thick or thin syrup, as the case
may be. Apricot jam is chargeable with
duty at the rate of 3s. the cwt,

Apricots, crystallized and glace, are not exempt from duty as preserved plums.

Green figs preserved in syrup, are assessed to duty at 7s. the cwt. of figs without squeezing out the contained syrup, and in respect of the syrup according to its rating of 1s. the cwt. if thin, and 2s. 6d. the cwt. if thick.

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Boxes of mixed fruits, such as "Metz fruits, assorted. and bottles 'assorted fruits in syrup," containing articles liable to two or more distinct rates of duty are assessed to duty on the highest rate for the whole weight, but if the various kinds of goods are packed separately, or in such a manner that an account can be taken of each kind, the goods are assessed to duty accordingly.

Ginger, preserved in syrup or sugar..
Marmalade, jams, and fruit jellies, if not
made from fruit liable to duty as such..
Marzipan..

Milk condensed, sweetened, whole..

Milk condensed, sweetened, separated or
skimmed
Milk condensed slightly sweetened, whether
whole, separated or skimmed, if declared
by the importer not to contain more than
18 per cent. of added sugar, subject to oc-
casional sampling and testing...

Milk Powder:

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Other sorts.

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof..

Snuff not containing more than 13 bs. of moisture in every 100mbs. weight thereof.. Tobacco unmanufactured, viz. :

Containing 10 bs. or more of moisture in
every 100 lbs. weight thereof...
Containing less than 10 bs. of moisture in
every 100 lbs. weight thereof.

Note. The minimum weight of packages
of tobacco allowed to be imported into the
United Kingdom is not less than 80 ibs. gross
weight. Packages of tobacco must contain
tobacco only, and under tobacco are in-
cluded cigars, cigarillos, cigarettes, and
snuff.
Wine:-

Not exceeding 30° of proof spirit..

Exceeding 30° but not exceeding 42° of proof spirit....

And for every degree or part of a degree
beyond the highest above charged, an ad-
ditional duty

The word "degree" does not include frac-
tions of the next higher degree,
Wine includes lees of wine.

Additional:

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I.-General Customs Order No. 18, of 18th of February, 1904, Containing a List of Customs Duties and Drawbacks.

The list published in this Order, embracing all the changes in the Customs Tariff of the United Kingdom, up to 18th February, 1904, is a reproduction of the seventh edition of said Tariff (No. 2), and first Supplement, as issued by the International Customs Bureau, save the following exception:

The following item has been inserted:

Sugar candy.

the cwt.

£ s. d. 04 2

II.-New Rate of Duty on Tea and Additional Rates of Duty on Certain Descriptions of Tobacco.

[General Customs Order No. 40, of 18th of April, 1904.]

In pursuance of a resolution to be proposed in the House of Commons on the 19th instant, in lieu of the customs duty now payable on tea the following duty is to be charged on and after Wednesday, the 20th instant, and until the 1st of August, 1905, viz.:

Tea.......

£ s. d.

......... the lb. 008

Under a further resolution to be proposed on the same date, in addition to the duties now payable on tobacco of the following descriptions under Section 1 of the Finance Act, 1898, and Section 2 of the Finance Act, 1900, the following duties are to be levied on and after the 20th instant, viz.:

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