It was in 1883 that the Republic first decided upon Protection. By the tariff of 1884 a duty of 50 per cent. was imposed upon arms, powder, alcohol, cards, perfumery, tobacco, snuff, and wax matches. A duty of 40 per cent. was imposed upon clothing, hats, shoes, harness, carriages, furniture, rockets, and wooden matches. Many articles necessary to production, such as coal, thread, ploughs, wire, agricultural machinery, printing presses, books, sacking, steam engines, iron, lumber, rock-salt, and paper, were taxed only 5 or 10 per cent. Similar articles, which were even less likely to be produced at home or were still more urgently needed as the raw material of industry, were admitted free. Among these were machinery for factories or shipping, live cattle or fish, plants, seeds, railway material, metal pipes of at least 30 inches diameter, blasting powder, and sheep-wash. It will be seen, therefore, that an attempt at a scientific tariff was made, and it has proved so acceptable to the Argentines that it has been greatly elaborated and extended. Nor does the nominal figure of the duty represent the whole of the increased cost, for the customs officials are required to add to the declared value of the articles the freight and other expenses, and to raise the duty in proportion. Consequently the imposts are subject to large and arbitrary enhancements. The following summary will give a rough notion of the present fiscal system:--
_Free._--Most industrial materials, such as railway, mining, or electrical plant and most kinds of machinery; also herbs and seeds. Books and magazines are free.
_Five per cent. ad valorem._--Other forms of industrial material, as mercury, crude sulphur, china clay, jute, lead, &c. Several kinds of machinery. Jewellery comes under this section.
_Ten per cent. ad valorem._--Various chemicals for industrial use.
_Fifteen per cent. ad valorem._--Certain kinds of timber.
_Twenty per cent. ad valorem._--Steel in bars, plates and sheets; tissues of unbleached cotton or coarse linen cloth.
_Twenty-five per cent. ad valorem._--All articles not elsewhere specified or exempted.
_Thirty per cent. ad valorem._--Tissues of wool of any kind, pure or mixed.
_Thirty-five per cent. ad valorem._--Blankets, jewel cases, iron screws, bolts and nuts.