The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 26
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The Southwestern Historical Quarterly
of their cargo. The penaltyy for violation remained the same. -7
In determining the original cost of imported goods, the act of
February 5, 1840, required that the invoices. be signed by the con-
sul at the point of shipment, and if there were no consul, two
reputable merchants were allowed to fix the value, provided it
was certified to by the justice of the peace. By an act passed
February 1, 1811, consular certificates were no longer required,
but appraisers were appointed to value the goods. The appraisers
were regular officers, and were paid $5 a day.188
Smuggling was regarded as a misdemeanor, and the chief pen-
alty was the confiscation of goods and the vehicles or vessels in
which smuggled goods were transported. In fact, except the bare
statement that it should be regarded as a misdemeanor, no other
punishment was fixed. To encourage information with regard to
smuggling, when confiscated goods were sold half went to the
treasury and half to the informer. The collectors were given the
right in 1840 to summon any citizen to assist in seizing smug-
gled goods, the penalty for refusal being a fine of $200, or to call
on the sheriff of the county for assistance, the penalty for re-
fusal being a fine of $300. Also in 1840 the collectors were per-
mitted to secure row boats in order to prevent the evasion of
duties. I have found no evidence of criminal prosecution for vio-
lation of the tariff laws, nor of civil suits over seized goods. The
penalty for resisting seizure was *500, which was heavier, it seems,
than for the act of smuggling.Is9
A GfEiERAL VIFW OF THE TARIFF SYSTEM
If there was any consistent policy with regard to the tariff,
it was that the only basis on which a tariff should be laid was
for revenue. Most of the representatives, as well as, two of the
presidents, were from the South, and it can be presumed that the
natural bent of their minds was toward free-trade or a, tariff for
revenue only. The other president was from the manufacturing
87Gammel, op. cit., II, 211.
'88Ibid., II, 211; 623.
1s8bid., I, 1315; II, 217, 218.
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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/m1/32/: accessed July 23, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.