The United States Tariff Law of 1913 
AN ACT: 
To Reduce Tariff Duties and to Provide Revenue for the Government and for 
Other Purposes. 
Be it enacted by the Senate and House of Representatives of the United States of America in Con 
gress assembled, that on and after the day following the passagfe of this act, except as otherwise specially 
provided for in this act, there shall be levied, collected, and paid upon all articles when imported from any 
foreign country into the United States or into any of its possessions (except the Philippine Islands and 
the Islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the 
dutiable list of this section prescribed. 
i 
List of Duties Under New Law 
Including Comparison With Duties Under Payne-Aldrich Tariff 
Throughout the schedules of the new tariff the effort was made to 
base as many rates of duty as possible upon the ad valorem principle. 
Some exceptions will be found to the general application of this idea. 
These are cases where either the commodity in question was of a staple 
character, so that the question of. value was not likely to be of importance 
in securing uniformity in the duties, or the commodity was of such 
nature that its value could not be ascertained without difficult analyses. 
i_ L 1 
SCHEDULE A—CHEMICALS, OILS AND PAINTS. 
{"Note—Rates in both old and new laws are given as cents per lb. unless otherwise in- 
dicated; when % appears it means per cent, ad valorem.] 
Paragraph of 
New Law. 
Rates of Duty Under— 
New Law. | Old Law. 
S—ACIDS — 
%c. lb 
3c " 
5c 
25% 
Gallic * 
6c 
iy 2 c 
8c 
live 
12c. .> 
2c 
25% 
2**c 
5c. 
5c 
3%c 
All other acids and acid anhydrides not 
15% 
25% 
2V&C 
1c 
Free 
3c 
5—Alkalies, Alkaloids and all chemical and 
medicinal compounds, preparations, mix 
tures and salts not specially provided for. 
15% 
25% to 55c. lb 
7—Alumina, hydrate of, or refined bauxite, 
alum, alum cake, patent alum, sulphate 
or alumina, aluminous cake and all other 
manufactured compounds of alumina not 
specially provided for 
15% 
S' Ammonia, carbonate of 
%c. 
iy>c 
Ammonia, muriate of 
3AC 
Ammonia, liquni anhydrous 
Ammoniacal gas liquor 
9—Argols, or crude tartar or wine less crude, 
or partly refined, containing not more 
than 90 per centum of potassium bitar- 
Containing more than 90 per centum, cream 
of tartar, and Rochelle salts or tartrate 
of soda and potassa 
214c 
25% 
10—Balsams; copaiba, fir or Canada, Peru, tolu 
io to 15% 
H4c 
15% 
12—Blacking, polishing powders, all creams 
and preparations for cleaning or polish- 
15% 
i-ioc 
l-5c 
Blue vitriol 
Fve 
INCOME TAX 
Provisions of the New Law in 
tended to Provide Revenue to 
Offset Losses to the Govern 
ment Caused by the Reduc 
tions in the Tariff Schedules. 
Included in the tariff revision 
law is an income tax section which 
requires every citizen of the United 
States whose income exceeds $3,000 
a year to pay a normal tax of 1 
percent, on his earnings in excess 
of the exemption. 
In formulating this additional 
impost the attempt has been made 
to provide not only a source of 
revenue, but a means of redressing 
in some measure the unequal tax 
burdens which result from the prac 
tice of basing- the Federal income 
entirely upon customs and internal 
revenue duties. 
For twenty-five years a contest 
has been waged throughout the 
country in-behalf of the adoption of 
a national income tax as permanent 
part of our fiscal system and the 
sentiment in favor of this move 
ment finally became so strong that 
the people overturned a decision of 
the Supreme Court of the United 
States by writing into the Consti 
tution the first amendment within 
forty years. 
For the fiscal year ended June