A small impost of three pence, to be collected in America, was left as a reminder of the principle laid down in the Declaratory Act that Parliament had the right to tax the colonists.
When once the dispute over the apportionment of direct taxes among the slave states was settled, it was an easy matter to decide that Congress should have power to lay and collect taxes, duties, imposts, and excises.
Under the direction of Nelson P. Dingley, whose name was given to the bill, a tariff measure levying the highest rates yet laid in the history of American imposts was prepared and driven through the House of Representatives.
在纳尔逊·P·丁利(Nelson P. Dingley)的指导下,一项收国冒名顶替史上最高率的措施被制定并通过众议院。