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Tariffs in United States history have played important roles in trade policy, political debates and the nation's economic history. Controversy arose over whether manufacturing interests were favored and consumer interests hurt by high tariffs. The 1st United States Congress, wanting a straightforward tax that was not too onerous and easy to collect, passed the Tariff Act of 1789. Treasury agents collected the tariff before goods could be landed, and what became the Coast Guard prevented smuggling. Tariffs were the largest (approaching 95% at times) source of federal revenue until the Federal income tax began after 1913. For well over a century the federal government was largely financed by tariffs averaging about 20% on foreign imports. There are no tariffs for imports or shipments from other states. Since the 1940s, foreign trade policies have focused more on reciprocal tariffs and low tariff rates rather than using tariffs as a significant source of Federal tax revenue. The goal of using higher tariffs to promote industrialization was urged by the first Secretary of the Treasury, Alexander Hamilton, and after him the Whig Party. They generally failed because Jeffersonian and Jacksonian Democrats said the tariff should be only high enough to pay the government's bills; otherwise, it would hurt the consumers. The Republicans, however, made high tariffs the centerpiece of their economic policy beginning in 1861, and as late as 1930. Since 1930, tariffs have not been a major political issue. ==Tariff revenues== Tariffs were the main source of all Federal revenue from 1790 to 1914. At the end of the American Civil War in 1865 about 63% of Federal income was generated by the excise taxes, which exceeded the 25.4% generated by tariffs. In 1915 during World War I tariffs generated only 30.1% of revenues. Since 1935 tariff income has continued to be a declining percentage of Federal tax income. Tot. Receipts; Customs, Income taxes () Accessed 5 Aug 2011〕〔Whitehouse Historical Tables 1940-2016; Table 1.1 Tot. Receipts (1901-2010); Table 2-1, 2-4 Excise Tax(1934-2010); Table 2-5 Customs (1940-2010) () Accessed 5 Aug 2011〕〔''Historical Statistics of the United States, Colonial Times to 1970'' Series Y 343-351 (1940-1970) Customs, Tot. Receipts, Income taxes; Payroll taxes, Excise; Y342 339 (1940 1970) Receipts; Y-352 357(1789-1939) Government Receipts: Total(1789-1970), Customs (1789-1970), Y 358 373 Excise tax (1863-1970) Income Tax (1916-1970); Series U 1-25 Balance of International Payments Imports(1790-1970) () Accessed 5 Aug 2011〕 |- |colspan=7| |- !align=“right”|Year||Tariff Income||Budget % Tariff||Federal Receipts||Income Tax||Payroll Tax||Average Tariff |- !align="right"|1792|| $4.4 ||95.0%|| $4.6 || $- || $- ||15.1% |- !align="right"|1795|| $5.6 ||91.6%|| $6.1 || $- || $- ||8.0% |- !align="right"|1800|| $9.1 ||83.7%|| $10.8 || $- || $- ||10.0% |- !align="right"|1805|| $12.9 ||95.4%|| $13.6 || $- || $- ||10.7% |- !align="right"|1810|| $8.6 ||91.5%|| $9.4 || $- || $- ||10.1% |- !align="right"|1815|| $7.3 ||46.4%|| $15.7 || $- || $- ||6.5% |- !align="right"|1820|| $15.0 ||83.9%|| $17.9 || $- || $- ||20.2% |- !align="right"|1825|| $20.1 ||97.9%|| $20.5 || $- || $- ||22.3% |- !align="right"|1830|| $21.9 ||88.2%|| $24.8 || $- || $- ||35.0% |- !align="right"|1835|| $19.4 ||54.1%|| $35.8 || $- || $- ||14.2% |- !align="right"|1840|| $12.5 ||64.2%|| $19.5 || $- || $- ||12.7% |- !align="right"|1845|| $27.5 ||91.9%|| $30.0 || $- || $- ||24.3% |- !align="right"|1850|| $39.7 ||91.0%|| $43.6 || $- || $- ||22.9% |- !align="right"|1855|| $53.0 ||81.2%|| $65.4 || $- || $- ||20.6% |-|||||||||| || !align="right"|1860|| $53.2 ||94.9%|| $56.1 || $- || $- ||15.0% |- !align="right"|1863|| $63.0 ||55.9%|| $112.7 || $- || $- ||25.9% |- !align="right"|1864|| $102.3 ||38.7%|| $264.6 || $- || $- ||32.3% |- !align="right"|1865|| $84.9 ||25.4%|| $333.7 || $61.0|| $- ||35.6% |- !align="right"|1870|| $194.5 ||47.3%|| $411.3 || $37.8|| $- ||44.6% |- !align="right"|1875|| $157.2 ||54.6%|| $288.0 || $- || $- ||36.1% |- !align="right"|1880|| $184.5 ||55.3%|| $333.5 || $- || $- ||27.6% |- !align="right"|1885|| $181.5 ||56.1%|| $323.7 || $- || $- ||32.6% |- !align="right"|1890|| $229.7 ||57.0%|| $403.1 || $- || $- ||27.6% |- !align="right"|1900|| $233.2 ||41.1%|| $567.2 || $- || $- ||27.4% |- !align="right"|1910|| $233.7 ||34.6%|| $675.2 || $- || $- ||15.0% |- !align="right"|1913|| $318.8 ||44.0%|| $724.1 || $35.0 || $- ||17.6% |- !align="right"|1915|| $209.8 ||30.1%|| $697.9 || $47.0 || $- ||12.5% |- !align="right"|1916|| $213.7 ||27.3%|| $782.5 || $121.0 || $- ||8.9% |- !align="right"|1917|| $225.9 ||20.1%|| $1,124.3 || $373.0 || $- ||7.7% |- !align="right"|1918|| $947.0 ||25.8%|| $3,664.6 || $2,720.0 || $- ||31.2% |- !align="right"|1920|| $886.0 ||13.2%|| $6,694.6 || $4,032.0 || $- ||16.8% |- !align="right"|1925|| $547.6 ||14.5%|| $3,780.1 || $1,697.0 || $- ||13.0% |- !align="right"|1928|| $566.0 ||14.0%|| $4,042.3 || $2,088.0 || $- ||13.8% |- !align="right"|1930|| $587.0 ||14.1%|| $4,177.9 || $2,300.0 || $- ||19.2% |- !align="right"|1935|| $318.8 ||8.4%|| $3,800.5 || $1,100.0 || $- ||15.6% |- !align="right"|1940|| $331.0 ||6.1%|| $5,387.1 || $2,100.0 || $800.0 ||12.6% |- !align="right"|1942|| $369.0 ||2.9%|| $12,799.1 || $7,900.0 || $1,200.0 ||13.4% |- !align="right"|1944|| $417.0 ||0.9%|| $44,148.9 || $34,400.0 || $1,900.0 ||10.6% |- !align="right"|1946|| $424.0 ||0.9%|| $46,400.0 || $28,000.0 || $1,900.0 ||7.7% |- !align="right"|1948|| $408.0 ||0.9%|| $47,300.0 || $29,000.0 || $2,500.0 ||5.5% |- !align="right"|1950|| $407.0 ||0.9%|| $43,800.0 || $26,200.0 || $3,000.0 ||4.5% |- !align="right"|1951|| $609.0 ||1.1%|| $56,700.0 || $35,700.0 || $4,100.0 ||5.5% |- !align="right"|1955|| $585.0 ||0.8%|| $71,900.0 || $46,400.0 || $6,100.0 ||5.1% |- !align="right"|1960|| $1,105.0 ||1.1%|| $99,800.0 || $62,200.0 || $12,200.0 ||7.3% |- !align="right"|1965|| $1,442.0 ||1.2%|| $116,800.0 || $74,300.0 || $22,200.0 ||6.7% |- !align="right"|1970|| $2,430.0 ||1.3%|| $192,800.0 || $123,200.0 || $44,400.0 ||6.0% |- !align="right"|1975|| $3,676.0 ||1.3%|| $279,100.0 || $163,000.0 || $84,500.0 ||3.7% |- !align="right"|1980|| $7,174.0 ||1.4%|| $517,100.0 || $308,700.0 || $157,800.0 ||2.9% |- !align="right"|1985|| $12,079.0 ||1.6%|| $734,000.0 || $395,900.0 || $255,200.0 ||3.6% |- !align="right"|1990|| $11,500.0 ||1.1%|| $1,032,000.0 || $560,400.0 || $380,000.0 ||2.8% |- !align="right"|1995|| $19,301.0 ||1.4%|| $1,361,000.0 || $747,200.0 || $484,500.0 ||2.6% |- !align="right"|2000|| $19,914.0 ||1.0%|| $2,025,200.0 || $1,211,700.0 || $652,900.0 ||1.6% |- !align="right"|2005|| $23,379.0 ||1.1%|| $2,153,600.0 || $1,205,500.0 || $794,100.0 ||1.4% |- !align="right"|2010|| $25,298.0 ||1.2%|| $2,162,700.0 || $1,090,000.0 || $864,800.0 ||1.3% |- ! colspan="7" style="text-align:left;"|-------------------------------------------------------------------------------------------- |- ! colspan="7" style="text-align:left;" font-size: 90%|Notes: All dollar amounts are in millions of U.S. dollars Income taxes include Individual and Corporate taxes Federal expenditures often exceed Revenue by temporary borrowings. Initially the U.S. Federal Government was financed mainly by customs(tariffs Average Tariff Rate % = Customs Revenue/ cost of Imports (goods). Other taxes collected are: Income Tax, Corporate Income Tax, Inheritance, Tariffs—often called Customs or duties on imports, etc. Income Taxes began in 1913 with the passage of 16th Amendment. Payroll taxes are Social Security and Medicare taxes Payroll Taxes began in 1940. Many Federal government Excise taxes are assigned to Trust Funds and are collected for and “dedicated” to a particular Trust. Sources: *Historical Statistics of the United States 1789-1945〔Historical Statistics of the United States Series 1790-1945 () Accessed 5 Aug 2011〕 *Bicentennial Edition Historical Statistics of the United States Series 1790-1970〔Bicentennial Edition Historical Statistics of the United States Series 1790-1970 () Accessed 5 Aug 2011〕 *U.S. Census Trade Statistics〔U.S. Census Trade Statistic () Accessed 5 Aug 2011〕 *Whitehouse Historical Tables 1940-2016〔Whitehouse Historical Tables 1940-2016 () Accessed 5 Aug 2011〕 |} The U.S. Constitution of 1789 gave the federal government authority to tax, stating that Congress has the power to ''"... lay and collect taxes, duties, imposts and excises, pay the debts and provide for the common defense and general welfare of the United States."'' and also ''"To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes."'' Tariffs between states is prohibited by the U.S. Constitution, and all domestically made products can be imported or shipped to another state tax-free. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tariffs in United States history」の詳細全文を読む スポンサード リンク
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