ARTICLES ON WHICH THE RATES OF DUTY WERE INCREASED OVER THOSE OF THE ACT OF OCT. 1, 1890—Continued. Articles. Rates of duty under Act of Oct. 1, 1890. Law of 1897, Asphaltum and bitumen: Not dried or advanced............................................................ Chemical glassware, for use in laboratory, n. s. p. f. 45 per cent................ Plate glass, cast, polished: Not exceeding 16 by 24 ins..... $1.25 per ton. 8c. per sq. ft... Above 16 by 24 and not above 24 by 30 ins... 8c. per sq. ft..... Plate-glass, cast, polished, silvered: Not exceeding 16 by 24 ins. Above 16 by 24 and not above 24 by 30 ins... Above 16 by 24 and not above 24 by 30 ins... Not exceeding 16 by 24 ins.... Not exceeding 16 by 24 ins.. ... 6c. per sq. ft... 10c. per sq. ft.... 6c. per sq. ft....... 6c. per sq. ft. and 10 per cent.. 6c. per sq. ft. and 10 per cent.. 5c. per sq. ft. and 10 per cent. Above 16 by 24 and not above 24 by 30 ins... 8c. per sq. ft. and 10 per cent.. All other manufactures: Paste, manufactures of. Glass, broken, and old glass, etc.......... Manufactures of: Watch-cases, movements, etc.... Jewels for use in the manufacture of watches or clocks................................................ ..) Railroad ties................................................................................. Clapboards.............................................................................. $1 per M. Free... 20c. per M..... 9c. per gal. Free......... Free.... 5-10c per b....................................... 66 ............. ..... Free.............. Free... ......... Olives, green or prepared..... Dates..... Free. Oranges. lemons, and limes.. 10c. per cu. ft. Orange and lemon peel. not preserved......... 6c. per gal. Testing not above 750, 95-100c. per lb.; for each additional degree, 35-1000c. per lb. additional 195-100c. per lb. 4c. per lb. 1 1-2c. per ib. $1.50 per b. and 10 per cent. 25 per cent. $1.50 per ton. 35 per cent. 2c. per ib. 1c. per ib. 2c. per .b. 46 ARTICLES ON WHICH THE RATES OF DUTY WERE INCREASED OVER THOSE OF THE ACT OF OCT. 1, 1890-Continued. Tarleton, SIR BANASTRE, military offi- ure of General Lee late in 1776. After cer; born in Liverpool, England, Aug. 21, 1754; purchased a commission in the SIR BANASTRE TARLETON. British army (dragoons). At the beginning of the Revolutionary War he came to America, and was concerned in the capt the evacuation of Philadelphia, 1778, he commanded a cavalry corps called the British Legion," and accompanied the troops that captured Charleston in May, 1780. He was one of Cornwallis's most active officers in the Carolinas and Virginia, in 1780-81, destroying Colonel Buford's regiment at Waxhaw Creek. "Tarleton's quarter" was synonymous with wholesale butchery. He was one of the prisoners at the surrender of Cornwallis. He published a history of his campaign in 1780-81. He died in England, Jan. 23, 1833. See BUFORD, ABRAHAM. Ta-ron-tee, or Riviere aux Canards, SKIRMISH AT. Gen. William Hull cautiously moved, July 13, 1812, from Sandwich to attack Fort Malden, 18 miles below. He sent forward a reconnoitring party, who returned with information that Tecumseh, with his Indians, had been lying in ambush near Turkey Creek, iams, and Van Wart; and contains the not far from Amherstburg, and that the home and burial place of Washington forest was full of prowling barbarians. Irving; the Philipse manor-house, erected There were rumors also that British in 1682; a Dutch church, erected prior to armed vessels were about to ascend the 1699; and a monument to the RevoluDetroit River. Hall ordered his cannon to tionary soldiers of the vicinity, dedicated be placed near the shore and his camp in 1894. fortified on the land side. He sent Mc- Tatham, WILLIAM, author; born in Arthur in pursuit of the Indians in the Hutton, England, in 1752; settled in Virwoods, and Colonel Cass pushed on towards ginia in 1769; served in the Revolutionary the Ta-ron-tee, as the Indians called it, War as a colonel of Virginia cavalry. with 280 men. It is a broad and deep After the war he studied law and was stream flowing through marshes into the admitted to the bar in 1784; settled in Detroit River about 4 miles above Fort North Carolina in 1786; was in England Malden, at Amherstburg, and was then in 1796-1805; then returned to the United approached by a narrow causeway and States. He was the author of Memorial spanned by a bridge. At the southern end of the bridge was a detachment of British regulars, Canadian militia, and Indians under Tecumseh. Cass marched up the stream to a ford, crossed it, at sunset dashed upon the enemy, and, after a conflict of a few minutes, dispersed them and drove them into the forest. He asked permission to hold the bridge as an important point in the march upon Fort Malden, but his detachment was too weak to face the peril of such nearness to the fort, and the request was denied. Besides, Hull was not then aware of the real strength of the garrison at Fort Malden, and was not prepared to attack it. The affair at the Taron-tee was the first skirmish and victory in the War of 1812-15. Tarrytown, a village in Westchester county, N. Y., where the Hudson River expands and is locally known as Tappan Sea. It was the scene of the capture of Major John André by Paulding, Will on the Civil and Military Government of the Tennessee; An Analysis of the State of Virginia; Two Tracts Relating to the Canal Between Norfolk and North Carolina; Plan for Insulating the Metropolis by Means of a Navigable Canal, etc. He died in Richmond, Va., Feb. 22, 1819. Tatnall, JOSIAH, naval officer; born near Savannah, Ga., Nov. 9, 1796; entered the United States navy in 1812; rose to captain in 1850; first served in the frigate Constellation, and assisted in the repulse of the British at Craney Island in 1813. He afterwards served under Perry and Porter, and was engaged on the Mexican coast during the war against Mexico. He entered the Confederate service; improvised a flotilla known as the Mosquito Fleet, and attempted to defend Port Royal Sound against Dupont. He commanded at Norfolk when the Merrimac was destroyed, and the Mosquito Fleet at Savannah. He died in Savannah, Ga., June 14, 1871. Taussig, FRANK WILLIAM, educator; they were willing to leave their rich town and wander into the country as exiles, he heartlessly said: "Alas! the heroes of Boston will only leave good houses to wiser men." To the claim of the Americans to the right of resistance to oppression, he exclaimed: "Audacious defiance! The indignation of the English is like that born in St. Louis, Dec. 28, 1859; graduated at Harvard College in 1879; later was made Professor of Political Economy at Harvard College. He is the author of Tariff History of the United States; Silver Situation in the United States; Wages and Capital, etc. Taxation, EXEMPTIONS FROM. See Ex- of the Scythians, who, returning from war, EMPTIONS FROM TAXATION. found themselves excluded from their own Taxation, PROTEST AGAINST. See houses by their slaves." To the words of ADAMS, SAMUEL. Taxation no Tyranny, the title of a pamphlet written by Dr. Samuel Johnson in favor of the taxation schemes of the British government. It appeared early in 1775, and is one of the most heartless, intensely bitter, and savagely insolent of all the essays of the day. It was only the echo of the angry threats and grotesque arguments of the stubborn King and venal minister, and the mad passions of the aristocracy, which were then poisoning the minds of the people of Great Britain with unreasoning hatred of the Americans. Johnson was employed by the ministry in this work of inflaming the passions of the British people to divert their attention from the monstrous injustice they were inflicting upon their fellow-subjects in America by oppressing Boston and robbing Massachusetts of its charter, and endeavoring to make its free people absolute slaves to a tyrant's will. The one great blot upon the names of Johnson and Gib bon, the historian, is the barter of their consciences for money; for both had expressed sympathy for the Americans up to that time. Gibbon had even written against the ministerial measures. He became suddenly silent at the time when Johnson's pen was inditing his coarse and ribald paragraphs. To them a writer of a stinging epigram alluded in the line, "What made Johnson write made Gibbon dumb." With unpardonable malignity he uttered ponderous sarcasms and conscious sophistries as arguments. Pointing at Franklin (then in England) with a sneer, he spoke of him as 66 a master of mischief, teaching Congress to put in motion the engine of political electricity, and to give the great stroke the name of Boston." "A Pennsylvania Farmer" insisting that the Americans complained only of innova tions, he retorted: "We do not put a calf into the plough; we wait till he is an ox." The ministry bade him erase these lines because they were unwilling to concede that the calf had been spared, and not for its coarse ribaldry. Johnson shamelessly avowed his bargain by comparing himself, when he obeyed the commands of the ministers, to a mechanic for whom "his employer is to decide." To the assertion that the Americans were increasing in numbers, wealth, and love of freedom, he retorted: "This talk that they multiply with the fecundity of their own rattlesnakes dispuses men accustomed to think themselves masters to hasten the experiment of binding obstinacy before it becomes yet more obdurate." He sneered at the teachings of the rule of progression which showed that America must in the end exceed Europe in population, and said in derision, with no suspicion that he was uttering a sure prophecy: "Then, in a century and a quarter, let the princes of the earth tremble in their palaces!" That was a sad spectacle of an old man prostituting the powers of a great intellect, and weakening the prop of his morality, by aiming such a malignant but utterly feeble shaft at his kindred in nationality struggling for freedom. Taxes. In the United States taxes for the support of the federal government are mainly indirect taxes, such as customs and excise. The Constitution gives Congress "power to collect taxes, duties, imposts. and excises, to pay the debts and provide for the common defence and general welfare of the United States," subject to restrictions, no capitation or other direct tax to be laid unless in proportion To the declaration of the people of to the census. The first direct tax ($2,Boston that to preserve their liberties 000,000) was levied upon the sixteen Subse to retailers, sales at auction, carriages, States, pro rata, in 1798. quently the tax was levied in 1815, 1816, and 1861. That of 1861 000,000) was refunded, March 2, 1891. According to rulings of the Supreme Court, Congress has no power to levy duties on exports, and the restriction upon direct taxation does not apply to an income tax. The systems and rates of State, county, and municipal taxation are numerous and constantly changing, but the taxes are direct, and are levied upon the assessed value of real estate and personal property. According to the SINGLETAX (q. v.) theory, advocated by HENRY GEORGE (q. v.) and others, taxation should be solely on land value, exclusive of improvements. The development of the present system of federal taxation is shown below: Duties laid upon spirits distilled within the United States from foreign and home material, March 3, 1791, followed by an act further regulating these duties and imposing a tax on stills May 8, 1792 Execution of the above laws leads to the whiskey insurrection in Pennsylvania 1794 Act passed imposing duties of 1 per cent. on sales at auction of merchandise, and 25 per cent. on ships and vessels, on licenses to distillers of spirituous liquors; and on sugar refined within the United States..... ...July 24, 1813 Act passed imposing duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise, and on notes of banks, etc., bonds and obligations discounted by banks, and on certain bills of exchange..... ....Aug. 2, 1813 Direct tax of $3,000,000 imposed on States by counties.. .Aug. 2, 1813 Duties laid on carriages and harness, except those exclusively employed in husbandry... .Dec. 15, 1814 Fifty per cent. added upon licenses to retailers of wines, etc., and 100 per cent. on sales by auction..... .Dec. 23, 1814 Direct tax of $6,000,000 laid upon the United States annually......Jan. 9, 1815 Internal-revenue tax of $1 per ton imposed on pig-iron; 1 cent per lb. on nails; also tax on candles, paper, hats, umbrellas, playing-cards, boots, tobacco, leather, etc., and an annual duty on household furniture, and gold and silver watches, by act..... .Jan. 18, 1815 Duties imposed on licenses for selling wines and foreign distilled spirituous liqors by retail; 8 cents per lb. on all snuff manufactured for sale within the Internal-revenue tax on gold and silver United States; 2 cents per lb. on sugar and plated ware, jewelry, and paste-work refined within the United States; and manufactured within the United States specific duties as follows: On every coach, $10 yearly; chariot, $8; phaeton, Direct tax of $19,998.40 laid on the $6; wagons used in agriculture or trans- District of Columbia annually, by act portation of goods, exempt by act June 5, 1794 Duties laid on property sold at auction June 9, 1794 Taxes on snuff repealed and duty laid on snuff-mills............March 3, 1795 Duties on carriages increased by act May 28, 1796 Duties laid on stamped vellum, parchment, and paper by act......July 6, 1797 Direct tax of $2,000,000 laid, proportioned among the States.......July 14, 1798 Act to establish a general stamp-office at seat of government.... April 23, 1800 Duty on snuff-mills repealed April 24, 1800 Repeal of act taxing stills and domestic distilled spirits, refined sugar, licenses Feb. 27, 1815 Feb. 27, 1815 Acts of Jan. 18 and Feb. 27, 1815, repealed.... . Feb. 22, 1816 Act of Jan. 9, 1815, and Feb. 27 repealed, and direct tax of $3,000,000 laid on the States, and direct tax of $9,999.20 laid on the District of Columbia |