A Comprehensive History of the Tariff System in the United States 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...

A Comprehensive History of the Tariff System in the United States

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...