The Tariff Act of 1789 was the first major piece of legislation passed in the United States after the ratification of the United States Constitution and it had two purposes. It was to protect manufacturing industries developing in the nation and was to raise revenue for the federal government. It was sponsored by Congressman James Madison, passed by the 1st United States Congress, and signed into law by President George Washington. The act levied a 50¢ per ton duty on goods imported by foreign ships; American-owned vessels were charged 6¢ per ton.
The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.
An indirect tax is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., impact and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect.
Federalist No. 23 is an essay by Alexander Hamilton, the twenty-third of The Federalist Papers. It was first published by The New York Packet on December 18, 1787 under the pseudonym Publius, the name under which all The Federalist papers were published. One of the more significant essays in the series, No. 23 attempts to justify the increased strength of the federal government under the proposed United States Constitution, compared to the then-active Articles of Confederation. The paper is entitled "The Necessity of a Government as Energetic as the One Proposed to the Preservation of the Union".
Federalist No. 4, titled "The Same Subject Continued: Concerning Dangers from Foreign Force and Influence", is a political essay by John Jay and the fourth of The Federalist Papers. It was first published in The Independent Journal on November 7, 1787, under the pseudonym Publius, the name under which all The Federalist Papers were published. It is the third of four essays by Jay discussing the protection of the United States from dangerous foreign influence and military conflict. It directly continued the argument made in Federalist No. 3, and it was further continued in Federalist No. 5.
Federalist No. 3, titled "The Same Subject Continued: Concerning Dangers from Foreign Force and Influence", is a political essay by John Jay, the third of The Federalist Papers. It was first published in The Independent Journal on November 3, 1787, under the pseudonym Publius, the name under which all The Federalist papers were published. It is the second of four essays by Jay on the benefits of political union in protecting Americans against foreign adversaries, preceded by Federalist No. 2 and followed by Federalist No. 4 and Federalist No. 5.
Federalist No. 11 is an essay by Alexander Hamilton, the eleventh of The Federalist Papers. It was first published in The Independent Journal on November 23, 1787 under the pseudonym Publius, the name under which all The Federalist papers were published. It is titled "The Utility of the Union in Respect to Commercial Relations and a Navy".
Federalist No. 14 is an essay by James Madison titled "Objections to the Proposed Constitution From Extent of Territory Answered". This essay is the fourteenth of The Federalist Papers. It was first published in The New York Packet on November 30, 1787 under the pseudonym Publius, the name under which all The Federalist papers were published. It addresses a major objection of the Anti-Federalists to the proposed United States Constitution: that the sheer size of the United States would make it impossible to govern justly as a single country. Madison touched on this issue in Federalist No. 10 and returns to it in this essay.
Federalist No. 16, titled "The Same Subject Continued: The Insufficiency of the Present Confederation to Preserve the Union", is an essay by Alexander Hamilton. It is one of the eighty-five articles collected in the document The Federalist Papers. The entire collection of papers was written by Alexander Hamilton, James Madison, and John Jay. Federalist Paper No. 16 was first published on December 4, 1787 by The New York Packet under the pseudonym Publius. According to James Madison, "the immediate object of them was to vindicate and recommend the new Constitution to the State of [New York] whose ratification of the instrument, was doubtful, as well as important". In addition, the articles were written and addressed "To the People of New York".
Federalist No. 27, titled "The Same Subject Continued: The Idea of Restraining the Legislative Authority in Regard to the Common Defense Considered", is an essay by Alexander Hamilton, the twenty-seventh of The Federalist Papers. It was published on December 25, 1787, under the pseudonym Publius, the name under which all The Federalist papers were published. Federalist No. 27 is the second of three successive essays covering the relationship between legislative authority and military force, preceded by Federalist No. 26, and succeeded by Federalist No. 28.
Federalist Paper No. 29 is an essay by Alexander Hamilton, the twenty-ninth of The Federalist Papers. It was first published in The Independent Journal on January 9, 1788 under the pseudonym Publius, the name under which all The Federalist papers were published. It is titled "Concerning the Militia". Unlike the rest of the Federalist Papers, which were published more or less in order, No. 29 did not appear until after Federalist No. 36.
Federalist No. 30 is an essay by Alexander Hamilton, the thirtieth of The Federalist Papers. It was first published in the New York Packet on December 28, 1787, under the pseudonym Publius, the name under which all The Federalist papers were published. This is the first of seven essays by Hamilton on the then-controversial issue of taxation. It is titled "Concerning the General Power of Taxation".
Federalist No. 33, written by Alexander Hamilton and first published in The Independent Journal on January 2, 1788, continues the focus on the issues in creating an efficient taxation system, along with reassuring the people's doubts about the government control over taxation. Titled "The Same Subject Continued: Concerning the General Power of Taxation", No. 33 explores the idea of allowing Congress to make all laws that are necessary for efficiently operating the national government. Under the pseudonym, Publius, John Jay, Hamilton, and James Madison collectively wrote and published eighty-five essays in the New York newspaper between 1787 and 1788 to promote the ratification of the United States Constitution.
Federalist No. 35 is an essay by Alexander Hamilton, the thirty-fifth of The Federalist Papers. It was first published in The Independent Journal on January 5, 1788 under the pseudonym Publius, the name under which all The Federalist papers were published. This is the sixth of seven essays by Hamilton on the controversial issue of taxation. It is titled "The Same Subject Continued: Concerning the General Power of Taxation".
Federalist No. 45, titled "The Alleged Danger From the Powers of the Union to the State Governments Considered", is the 45th out of 85 essays of the Federalist Papers series. No. 45 was written by James Madison, but was published under the pseudonym Publius, on January 26, 1788. The main focus of the essay is how the state and federal governments will function within the Union, while keeping the people's happiness in mind.
Federalist No. 59 is an essay by Alexander Hamilton, the fifty-ninth of The Federalist Papers. It was published on February 22, 1788, under the pseudonym Publius, the name under which all The Federalist Papers were published. This is the first of three papers discussing the power of Congress over the election of its own members, the other two papers in this series being Federalist No. 60 and Federalist No. 61. The title of the paper is "Concerning the Power of Congress to Regulate the Election of Members".
The Taxing and Spending Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government's taxing and spending power.
Tariffs have historically served a key role in the trade policy of the United States. Their purpose was to generate revenue for the federal government and to allow for import substitution industrialization by acting as a protective barrier around infant industries. They also aimed to reduce the trade deficit and the pressure of foreign competition. Tariffs were one of the pillars of the American System that allowed the rapid development and industrialization of the United States. The United States pursued a protectionist policy from the beginning of the 19th century until the middle of the 20th century. Between 1861 and 1933, they had one of the highest average tariff rates on manufactured imports in the world. However American agricultural and industrial were cheaper than rival products and the tariff had an impact primarily on wool products. After 1942 the U.S. promoted worldwide free trade.
The Royal Malaysian Customs Department is a government department body under the Malaysian Ministry of Finance. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws. The top management of JKDM is led by the Director General of Customs and assisted by 3 deputies, namely, the Deputy Director General of Customs Enforcement/Compliance Division, the Deputy Director General of Customs Customs/Inland Tax Division and the Deputy Chief Director of Customs Management Division. The Royal Malaysian Customs Department consists of several divisions, namely the Enforcement Division, the Inland Tax Division, the Compliance Division, the Customs Division, and the Technical Services Division.
Article I, § 10, clause 2 of the United States Constitution, known as the Import-Export Clause, prevents the states, without the consent of Congress, from imposing tariffs on imports and exports above what is necessary for their inspection laws and secures for the federal government the revenues from all tariffs on imports and exports. Several nineteenth century Supreme Court cases applied this clause to duties and imposts on interstate imports and exports. In 1869, the United States Supreme Court ruled that the Import-Export Clause only applied to imports and exports with foreign nations and did not apply to imports and exports with other states, although this interpretation has been questioned by modern legal scholars.
