Tariff Legislation--Discussion

It is obvious that the use of scientific investigation as a basis for tariff legislation depends on the commercial policy adopted. In case a tariff is levied for revenue only, as in England, there is no occasion for investigation, scientific or otherwise. It suffices merely to select for taxation a small number of articles of general use which are not produced at home; or, if any portion of the supply is of domestic origin, to place upon such goods an excise tax equivalent in amount to the import tax paid by foreign goods.