The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 5
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The Tariff History of the Republic of Texas
10 cents a bushel; coffee, 2 cents a pound; teas, 15 cents a
pound; butter, 6 cents a pound; bacon, 2 cents a pound; pork in
barrels, $3 a barrel; white sugar, 2 cents a pound; peas and beans,
50 cents a bushel. Articles of luxury were, pleasure carriages,
35 per cent ad valorem; boots and shoes, 25 per cent ad
valorem; saddles, 30 per cent ad valorem. Lumber and house
frames, which had been free in previous acts, were to, pay 15 per
cent ad valorem. A duty of 10 per cent ad valorem on bagging,
bale rope, and twine for packing cotton, was directed against the
United States which produced these articles.03
An interesting section of this measure is that requiring an
additional duty of 5 per cent on foreign bottoms unless they were
from countries having treaties with Texas, or unless they entered
under the domestic duty by special act of Congress. This meas-
ure was plainly directed at the United States. The Tariff Act
of February 5, 1840, had discriminated against the United States
in allowing a drawback on all goods re-exported unless from a
contiguous state. This measure struck at the carrying trade of
the United States. This provision was not enforced until 1843,
when the failure of the United States Senate to ratify the com-
mericial treaty caused President Houston to instruct the collect-
ors to enforce it.104 An effort was made to. repeal that section
during the Eighth Congress, and a bill repealing it was passed,
but it was vetoed by President Houston. The occasion for this
effort to repeal the 5 per cent discriminatory duty was the an-
nouncement by the Secretary of the Treasury of the United States
that Texas would be required to submit to the Tariff Act of 1842,
requiring an additional tonnage duty of 50 cents a ton and light
money of 50 cents a ton, and an additional duty of 10 per cent
on the cargoes of all vessels from countries which had no treaties
with the United States. It was argued at that time that the 5
per cent duty was not directed at the United States, as at that
time Texas had a treaty with the United States; that though
some hoped the discriminatory duties in the United States would
divert commerce to Europe, there was no chance for that hope
10aGammel, op. cit., II, 735.
"'Elliot to Aberdeen, April 29, 1843, in THE QUARTERLY, XVI, 293.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918, periodical, 1918; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101073/m1/11/: accessed March 30, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.