Under the tariff law of
1909 the duty on tin-plate was one and two-tenths cents for each
pound. (2) _Ad valorem_ duties are levied at a certain rate per
cent on the value of the articles taxed. The law of 1909 laid a
duty of 60 per cent on lace manufactures.
On some articles both kinds of duties are levied. Under the law
just mentioned, the duties on carpets and rugs were 10 cents per
square foot and 40 per cent _ad valorem_ in addition.
Passengers on steamships coming from foreign countries are required
to declare what dutiable goods they have among their baggage, each
person being allowed to enter $100 worth of goods free of duty.
Upon landing, their baggage is examined; trunks and valises are
opened, and in suspected cases the persons of travelers are
searched for concealed dutiable goods. The temptation to
undervaluation and to smuggling, in order to escape this form of
taxation, is so great that constant vigilance is necessary at
custom-houses and along the borders of the United States to prevent
these frauds.
Pages:
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133