Goss, John Dean. The History of Tariff Administration in the United States: From Colonial Times to the McKinley Administrative Bill. Originally published: New York: [Columbia University], 1891. 89 pp. Reprinted 2010 by The Lawbook Exchange, Ltd. ISBN-13: 9781616190903; ISBN-10: 1616190906. Paperback. New. $13.95 * Goss traces the tariff system through three avatars that often existed simultaneously: protective, preventive and punitive. From an ineffective colonial system that allowed importers to avoid payment through extended credit arrangements, to a somewhat less troubled system that demanded immediate cash payments in the early 1840s, to a punitive system designed to stymie smugglers during the Civil War, the collection of tariff duties was always problematic. This problem was enhanced in the wake of industrialization and protectionism when direct taxes began to supplant indirect taxation as the major source of government finance. Reviewing the history of American tariff regulation, Goss discerns a gradual process towards "more stringent supervision, regulation and control" (88). Originally published in the series Studies in History, Economics and Public Law edited by the Political Science Faculty of Columbia University.
Book number 57197