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A tariff, which is actually a list of commodities along with the leviable rate (amount) of customs duty, is popularly referred to as a customs duty.
In the Kingdom of England, customs duties were typically part of the customary revenue of the king, and therefore did not need parliamentary consent to be levied, unlike excise duty, land tax, or other forms of taxes. Customs duty is calculated on the determination of the assessable value in case of those items for which the duty is levied ad valorem.
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The first cigar revenue issued in 1863 was 14" long and came in five different colors, green, rose, black, yellow and blue corresponding with the tax per 1000 cigars.
The more expensive the retail price of the cigar, the higher the tax.
To raise money, Lincoln’s war time congress taxed a range of items including newspapers, matches, perfume, photographs, medicine, narcotics, canned food, beer, wine, liquor, tobacco and cigars.
Unlike manufacturers of most products, the nation’s 1,000 cigar factories were more often than not very small, no more than three workers, with a relatively small output, located in small towns and rural areas hard to find or reach by tax officials.This is often the transaction value unless a customs officer determines assessable value in accordance with the Harmonized System.