COLONIAL TARIFFS.

The article focuses on various aspects of legislation on tariffs that were enacted in the colonial period of the United States. According to the author, there is enough material to show that almost every colony levied imposts, a few of which developed into what may be called tariff systems. The charters of most colonies were quite similar, and permitted much freedom. That of Virginia may be taken as a type of all. It laid a duty of two-and-a-half per cent on all goods imported by British subjects and five per cent on all imported by foreigners. Food, clothing, arms, implements, and other necessaries might be sent from Britain to Virginia free for seven years. The proceeds from the duties were to be applied to the support of the colony for twenty-one years, and were then to revert to the king. The colony was given the privilege of imposing other duties if it thought best to do so. The author confines his discussion to the imposts which were assessed by and with the consent of the free colonists.