BOOKS AND THE TARIFF

The proposed increase in duty on imported books will act in the nature of a direct tax on all students who are book-buyers. Mr. Fordney, in looking over last year's tariff reports, discovered that of the seven million dollars' worth of books annually imported, only two million are dutiable; therefore, without apparently stopping to ask "Why?" he decided that here was a convenient source of revenue, and included all books in his tariff bill, at the same time increasing the existing rate. But he did not stop at that; he further provided that the rate should be paid on American valuation instead of on the purchase price as before.

Without stopping for figures, consider the result. French books, which have heretofore sold at the Paris price plus a small amount for postage, are now taxed an additional twenty percent. Leather-bound books, in the vague language of the bill, "if the binding is the chief part of their value," are dutiable at 33 1-3 percent; until a few years ago, let us remember, books not bound in leather were rarely printed in England. But the absurdity reaches the height in the last provision, which requires an American valuation. Who is to make the appraisal? Not an experienced book-dealer--and even for him it would be difficult enough;--but the ordinary customs officer, along with the tea and tobacco, rice and rugs, that daily pass his inspection. What is he to base the value on--selling price in this country, value to the dealer, or literary value for the ages? If he is to pass upon a Shakespeare quarto of the Seventeenth Century and a volume of Bishop Blougram's sermons of 1880, which will be tax the higher? The latter is a bigger book, in better condition; no doubt the Shakespeare collector will be satisfied; but what of the divinity student who needs Blougram for a thesis?

If the need were vital or the effect just, we might overlook illogicality. But protection is not at issue--American publishers in a body have said so; and instead of justice, we have a bald attempt to tax anyone who has anything in his head or wants to put it there--the last place where taxation should fall.