Note 962 — Chapter VIII
Reading edition
Virginia carefully defined her revenue boundaries as against Pennsylvania and Maryland; and provided that any vessel failing to enter and pay duties as provided by the Virginia tariff laws might be seized by any person and prosecuted "one half to the use of the informer, and the other half to the use of the commonwealth." (Va. Statutes at Large (1785), chap. 14, 46.)
Virginia strengthened her tariff laws against importations by land. "If any such importer or owner shall unload any such wagon or other carriage containing any of the above goods, wares, or merchandise brought into this state by land without first having entered the same as directed above, every such wagon or other carriage, together with the horses thereto belonging and all such goods wares and merchandise as shall be brought therein, shall be forfeited and recovered by information in the court of the county; two-thirds to the informer and one-third toward lessening the levy of the county where such conviction shall be made." (Ib.)
Even Pennsylvania, already the principal workshop of the country, while enacting an avowedly protective tariff on "Manufactures of Europe and Other foreign parts," included "cider, malted barley or grain, fish, salted or dried, cheese, butter, beef, pork, barley, peas, mustard, manufactured tobacco" which came, mostly, from sister States. The preamble declares that the duties are imposed to protect "the artisans and mechanics of this state" without whose products "the war could not have been carried on."
In addition to agricultural articles named above, the law includes "playing cards, hair powder, wrought gold or silver utensils, polished or cut stones, musical instruments, walking canes, testaments, psalters, spelling books or primers, romances, novels and plays, and horn or tortoise shell combs," none of which could be called absolutely indispensable to the conduct of the war. The preamble gives the usual arguments for protective tariffs. It is the first protective tariff law, in the present-day sense, ever passed. (Pa. Statutes at Large (1785), 99.)