_Forty per cent. ad valorem._--Most fancy articles as trunks, perfumery, furniture, boots, and many kinds of clothes.
_Fifty per cent. ad valorem._--Arms and saddlery.
Comestibles are specially dealt with, usually by a duty per kilo. The intention and effect, it is needless to say, are protective--_e.g._, the duty on fruits in syrup is over 5d., that on bacon over 4d. per kilo, that on refined sugar, polarising over 96 degrees, is a little less than 2d., that on sugar below that grade is nearly a half-penny less. A little more than 5d. is the duty on wines per bottle, that on soda-water is the same per dozen bottles, while that on beer is over 2d. per bottle. But it must not be inferred from these figures that the kindly State does not take good care of vintners, brewers, and the like, for the system of enhancements aforesaid adds handsomely to these and all duties. The case of tobacco will illustrate this. The preliminary duties are as follows:--
s. d. Havana cigars in cardboard boxes, about 3 11½ per kilo " " in wooden boxes " 2 7½ " Cigarettes " 1 9 " Tobacco leaf from about 2½d. to 1 2 "
But all tobacco that enters Argentina is "evaluated" at a certain sum, and then 20 per cent. _ad valorem_ duty is charged in addition.
There is also a miscellaneous "per kilo" section, which includes matches, paper, and hats, all heavily taxed.
It may be observed that the 40 per cent. section and the miscellaneous section between them include almost all the articles likely to be purchased by the ordinary shopper, and they are extremely dear. But English and French goods appear to monopolise the best shops. The following clause embodies the principle which we know as "the most favoured nation clause": "The import duties established by the present Law shall be deemed to be the _minimum tariff_, and shall be applicable to products and goods of all countries which apply their minimum tariff to exports from the Argentine Republic, which do not increase the previous duties, which do not establish a duty on exempted articles, which do not exceptionally reduce their present tariff for similar goods of any other origin, and which do not impede by restrictive measures the importation of Argentine products."[116]