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- Title
THE TAXATION OF SUGAR IN THE UNITED STATES, 1789-1861.
- Authors
Griffin, Charles S.
- Abstract
The article presents a discussion on the taxation of sugar in the United States. The sugar tariff of the period before the civil war, like that of the present, was primarily for revenue, and incidentally or secondarily for protection. As a source of revenue, it was much less open to the charge of weighing heavily upon the poor; as a protective measure, it did less towards promoting or preserving great inequality in the distribution of wealth. It is the object of the article to show the nature of the use of the tax for revenue purposes, to point out the extent and probable effects of the protection which the tariff afforded, and, finally, to give an account of some of the curious administrative difficulties to which it gave rise. The production of sugar in the United States has always been confined almost wholly to the State of Louisiana, while refining has been carried on in the great seaboard cities, especially Philadelphia, New York, and Boston. Protection was afforded to the sugar producers practically to the full extent of the duty on raw sugar.
- Subjects
UNITED States; TAXATION of sugar; GOVERNMENT policy; SUGAR industry; COMMERCIAL policy; INDIRECT taxation
- Publication
Quarterly Journal of Economics, 1897, Vol 11, Issue 3, p296
- ISSN
0033-5533
- Publication type
Article
- DOI
10.2307/1882993