These
charges are collected by Government collectors, stationed in all our
principal seaport cities, who inspect all incoming vessels and determine
the amount to be paid, according to the rate determined by Congress.
This system constitutes the so-called protective tariff policy of our
country. Those commodities not so taxed are said to be on the "free
list." How much, and on what articles these duties shall be levied, is
the question upon which the Republican and Democratic parties differ;
the former favoring high, and the latter low rates, that is to say
merely enough to support the Government, or, as it is termed, "a tariff
for revenue only."
Internal revenue duties are those taxes collected by the government from
its own citizens upon a small class of articles produced in this
country. The chief items of this class are distilled liquors, tobacco,
and oleomargarine. In 1889, out of the $130,894,434 received from
internal revenue, there was derived from spirits and fermented liquor
$98,036,041; tobacco, $31,866,861; oleomargarine and miscellaneous,
$991,532. These duties are collected by Government collectors stationed
in every United States district, who visit the distilleries, collect the
taxes, and see that the law is enforced. In several Southern States
attempts to evade the law are very frequent and difficult of detection.
The expenses of the vast postal system conducted by the Federal
Government are very nearly defrayed by the charges made for postage, and
the amount received by fees more than equals the expense of the Patent
Office.
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