The History of Tariff Administration in the United States
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Excerpt from The History of Tariff Administration in the United States: From Colonial Times to the McKinley Administrative Bill
Taxes are necessary for all governments, and the method of their collection has always been the problem of administrators. Let us take it for granted as long since settled that indirect taxation is the best form from an administrative standpoint. Its most frequent and productive application is now found in the taxation of imports. Import taxes, striking the goods in transit, meet them at their weakest point, the machinery of collection can be made simple and accurate in its workings, while the expense of collection may be reduced to a minimum.
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