WHO PAYS THE DUTY? 73 



price that he can sell at in the American market at a profit, he does not pur- 

 chase. The same can be said in relation to grain, and in fact of nearly all im- 

 portations into this district. 



The Collector at Cleveland, Ohio, wrote, under date of October 

 20, 1868, as follows : 



The chief articles of importation at this port are lumber and barley. The 

 lumber market here is entirely controlled by the Saginaw market, and Canadian 

 markets do not in the least influence us. The Canada market, to a great extent, 

 is controlled by American markets, and the result is that the Canadian producer 

 has to conform his prices to our market figures here; this virtually makes the 

 Canadian pay the duties on foreign merchandise imported here, as he is compelled 

 to sell his goods so as to enable the importer to pay the duties, and still not ovtr- 

 shcot the American market. As the demand in Canada is not equal to the pro- 

 duction, the producer is compelled to look to a foreign market for sale of his 

 merchandise, and for this reason he must necessarily regulate his prices by that 

 market to sell. The purchaser in buying always makes allowance for the duties, 

 and the Canadian in his sales deducts the amount, and thus in reality pays 

 duty himself. 



The Collector at Oswego, N. Y., has this to say, under date of 

 July 23, 1868: 



The effect of the abrogation of the reciprocity treaty, in my opinion, has been 

 the addition of several millions of dollars to the United States revenue at the ex- 

 pense of our Canadian friends. 



There never appeared to me to be any true reciprocity in it, but rather the 

 payment of a very large sum to them for something that was of very little benefit 

 to us. As it now is, the import duty is paid by the Canada producer or manufac- 

 turer, and not by the American consumer. Any reduction in the rate of duties on 

 importations from Canada would benefit them just as much, and would not lower 

 the market value here. 



The Collector at Buffalo, N. Y., makes the following statement, 

 under date of Dec. 18, 1868: 



The termination of the treaty of reciprocity between the United States and 

 the Canadian Provinces, and the subsequent imposition of duties under the tariff 

 enactments on articles of importation, has been a source of large revenue to the 

 United States Government, the burden of which has been borne by the foreign 

 producer or manufacturer ; and any abatement or reduction of duties would, of 

 course, redound to the advantage of such producer or manufacturer, and would 

 not tend to reduce the value of the articles imported into this market. 



These are the concurrent opinions of four collectors at the lead- 

 ing offices where the revenues are now collected on the northern 

 frontier. They are the statements of men who are brought into 

 daily contact with the realities of the case. All these eye-wit- 



