Article 1 A breif history of constituion and tariff

Tariffs

taxes placed by the federal gov on imported goods and services

President cannot impose tariff on nations that trade with the U.S unless if a law is passed by congress

1930’s congress Delegated task such as tariff rates to chief executive as part of his foreign policy and trade negotiation duties

Article 1 section 8

congress power to lay and collect taxes

article 1 section 10 clause 2

No state shall, without the consent of congress, lay any impost or duties on import or export, except what may be absolutely necessary for executing its inspection laws

First congress 1789 tariffs

Reasons: necessary for the support of government, for the discharge of the debt on U.S, and the encouragement and protection of manufactures

During civil war

treasury notes, wartime income taxes supplemented the feral government income over tariffs

(1894) Wilson Gorman Tariff act

lowered tariff rates and established a permeant federal income tax

Pollock v farmers loan and trust (1895)

Argued that WGT act violated article 1 section 9 as a direct tac not apportioned among the state based on the popluation. 

1896

Tariffs were raised to record leveles

Era ended in 1913; ratification of the 16th amendment

“congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states and without regard to any census or enumeration“

Smoot-Hawley tariff Act of 1930

Another big tarrif increase from congress

SHT act combined with Great depression

Led to a 40% DECREASE in U.S export and import

J.W Hampton Jr & Co v U.S (1928)

confirmed the ability of congress to delegate tariff powers to executive branch

Chief Justice Willians Howard on the reaction of J.W.H. Jr Claim

Argued that congress had not unconstitutionally delegated its legislative power because the tariff ACT of 1922 allowed the president to adjust tariff rates

1934 Reciprocal trade agreement act

Gave Pres. Frankin Roosevelts the ability to change tariff rates by 50% and negotiate bilateral trade agreements without congress unless agreement contained non tariff barriers

1st trump administration

37billion to 74 billion annual tariff revenue

Biden administration

77 billion annual tariff revenue