nder which persons can produce in this country certain
articles which otherwise they could not produce, because of their
cheapness when imported from a foreign country. The duties are made so
high that it is not profitable to import the articles. When rates of
duties are fixed primarily with the object of raising revenue, and
without regard to their effect upon the industries of the country, we
have a _tariff for revenue_. This kind of tariff is generally meant when
the term _free trade_ is used. Articles on which no duties are imposed
are said to be on the _free list_. There is no country which fails to
collect duties on some of its importations.

Reciprocity Agreements.--The United States has entered into
_reciprocity treaties_ with various countries for securing the
reduction of tariff rates. Each country agrees to admit certain
products of the other country at reduced rates, or free of duty.
These are generally commodities in the production of which there is
little or no competition between the parties to the treaty.

Internal Revenue Taxes.--Excises are taxes laid upon the
manufacture and sale of certain products within the country. At the
present time these _internal revenue_ taxes are levied by the National
government upon liquors,[23] tobacco, snuff, opium, oleomargarine,
filled cheese, mixed flour, and playing cards. The greater number of
these taxes are paid by the purchase of stamps, which must be affixed,
in the proper denominations, to the articles taxed. When the packages
are broken, the stamps must be destroyed so that they cannot be used
again.

[Footnote 23: Taxes are levied, not only upon the liquors themselves,
but upon the business of brewing and rectifying; of selling by wholesale
and by retail; of manufacturing stills; and upon the stills themselves.
A list of these taxes may be obtained from the collector of any internal
revenue district.]

War Taxes.--Because taxes of this kind are so easily
collected, the government has extended them to a great number of
articles when it suddenly needed a large revenue, as in the War of
1812, the Civil War, and the Spanish War of 1898. The law of 1898
increased the taxes on liquors and tobacco, and imposed new taxes
on (1) proprietary articles, and (2) documents. Under the first
heading fall patent medicines and compounds of various kinds.
Documentary taxes[24] were imposed upon lega