| 词条 | Wilson–Gorman Tariff Act |
| 释义 |
The Revenue Act or Wilson-Gorman Tariff of 1894 (ch. 349, §73, {{USStat|28|570}}, August 27, 1894) slightly reduced the United States tariff rates from the numbers set in the 1890 McKinley tariff and imposed a 2% tax on income over $4,000.[1] It is named for William L. Wilson, Representative from West Virginia, chair of the U.S. House Ways and Means Committee, and Senator Arthur P. Gorman of Maryland, both Democrats. Supported by pro-free trade members of the Democratic Party, this attempt at tariff reform imposed the first peacetime income tax (2% on income over $4,000, or $88,100 in 2010 dollars, which meant fewer than 1% of households would pay any). The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. The democrats under the Cleveland administration wanted to move away from the protectionism proposed by the McKinley tariff while Cleveland was still in office. By coincidence, $4,000 ($88,100 in 2010 dollars) would be the exemption for married couples when the Revenue Act of (October) 1913 was signed into law by President Woodrow Wilson, as a result of the ratification of the 16th Amendment to the U.S. Constitution in February 1913. The bill introduced by Wilson and passed by the House significantly lowered tariff rates, in accordance with Democratic platform promises, and dropped the tariff to zero on iron ore, coal, lumber and wool, which angered American producers. With Senator Gorman operating behind the scenes, protectionists in the Senate added more than 600 amendments that nullified most of the reforms and raised rates again. The "Sugar Trust" in particular made changes that favored itself at the expense of the consumer. President Grover Cleveland, who had campaigned on lowering the tariff and supported Wilson's version of the bill, was devastated that his program had been ruined. He denounced the revised measure as a disgraceful product of "party perfidy and party dishonor," but still allowed it to become law without his signature, believing that it was better than nothing and was at the least an improvement over the McKinley tariff. The Wilson-Gorman Tariff attracted much opposition in West Texas, where sheepraisers opposed the measure. A Republican, George H. Noonan, was elected to Congress from the district stretching from San Angelo to San Antonio but only for a single term. Among Noonan's backers was a former slave, George B. Jackson, a businessman in San Angelo often called "the wealthiest black man in Texas" in the late 19th century.[2] Income Tax AmendmentThe New York Times reported that many Democrats in the East, "prefer to take the income tax, odious as it is, and unpopular as it is bound to be with their constituents," than to defeat the Wilson tariff bill.[3] Democratic Representative Johnson of Ohio supported the income tax as the lesser of two evils: "he was for an income tax as against a tariff tax; but he believed, that it was un-Democratic, inquisitorial, and wrong in principle."[4] LegacyThe income tax provision was struck down in 1895 by the U.S. Supreme Court case Pollock v. Farmers' Loan & Trust Co., {{ussc|157|429|1895}}. In 1913, the 16th Amendment permitted a federal income tax. The tariff provisions of Wilson-Gorman were superseded by the Dingley Tariff of 1897. References1. ^Curtis, S., ed., The Power of Cities in International Relations (New York, Routledge, 2014), [https://books.google.com/books?id=1BdgAwAAQBAJ&pg=PA141 p. 141]. 2. ^Suzanne Campbell of Angelo State University, San Angelo, "George B. Jackson, Black (or African-American) Businessman, Rancher, and Entrepreneur," West Texas Historical Association, annual meeting, Lubbock, Texas, April 2, 2011 3. ^{{cite news |first= |last= |authorlink= |coauthors= |title=Democrats More Hopeful |url=https://timesmachine.nytimes.com/timesmachine/1894/01/30/104106757.pdf |work=New York Times |publisher= |date=1894-01-30 |accessdate= | format=PDF}} 4. ^{{cite news |first= |last= |authorlink= |coauthors= |title=Mr. Cockran's Final Effort |url=https://timesmachine.nytimes.com/timesmachine/1894/01/31/104107025.pdf |work=New York Times |publisher= |date=1894-01-31 |accessdate= | format=PDF}} Further reading
External links
4 : 1894 in American law|United States federal taxation legislation|United States federal trade legislation|August 1894 events |
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。