【作者】 郑铁桥；

【导师】 张德明；

【作者基本信息】 武汉大学 ， 地区国别史， 2012， 博士

【摘要】 美国1789年关税法是美国历史上第一个全国统一关税法。该法在美国关税、财政、经济史诸方面具有极其重要的地位，产生了重大而深远的影响。本文对美国1789年关税法进行专题研究，重点探讨了该法制定的原因、性质以及其重大而深远的影响。本文认为，1789年关税法既为了满足联邦政府紧迫的财政需要，又为了规制国际和州际贸易、保护和促进工业和其他产业发展。该法既开启了联邦政府通过全国统一关税法筹集财政税收的先河，又开启了联邦政府通过全国统一关税法实行重商主义的先河。本文认为，1789年关税法的制定主要出于四点原因：一是国库严重空虚，二是幼稚工业举步维艰，三是全国统一关税法的缺少，四是国际上重商主义的肆虐。本文认为，该法及以之为基础的后续关税法所产生的重大而深远的影响主要表现在四个方面：一是开辟了重要财源，二是保护和促进了工业，三是促进了国际贸易，四是奠定了重商主义传统。本文围绕1789年关税法的制定过程、内容、性质、原因和影响展开论述。本文分三部分。第一部分，引言，内容包括选题意义、学术前史、研究重点、基本结构、内容和研究方法。第二部分，包括第一至第三章，是本文主体，论述该法制定过程、内容、性质、原因和影响。第一章论述了该法制定背景、过程、内容及保护主义性质，第二章论述了该法制定原因，第三章论述了该法及以之为基础的后续关税法的重大影响。第三部分，综论。本文第一章阐述1789年关税法制定的背景、过程和内容，重点论述了该法的产业保护主义性质，批驳了否定该法保护主义性质的“非保护主义论”。本文第二章论述了1789年关税法制定的四点主要原因。原因之一，国库空虚。1789年新成立的联邦政府国库严重空虚。此状况是对邦联政府国库空虚的继承。邦联政府为了充实国库，付出种种努力，最后遭到失败。对于新联邦政府来说，制定全国统一关税法是填补国库空虚的首选方法。原因之二，幼稚工业举步维艰。1789年新联邦政府成立之时，美国工业是典型的幼稚工业，在外国制造品的残酷竞争下，举步维艰。该状况可以追溯至美国邦联时期，当时美国幼稚工业在欧洲尤其英国制造业品的残酷竞争下，或破产倒闭，或举步维艰。在邦联时期，美国人民就强烈主张实行制造业保护主义，保护和促进美国制造业发展。制造业保护主义动机和力量是推动1789年关税法制定的重要动机和力量。原因之三，全国统一关税法的缺少。1789年新联邦政府成立时，美国缺少全国统一关税法。此状况是邦联全国统一关税法缺少的延续。邦联全国统一关税法的缺少造成诸如内部关税战、不能有效地限制进口和保护国内市场、损害全国统一市场的形成和发展、阻碍国民经济发展、危害持有国家主义价值的各种利益集团的利益等后果。美国邦联人民强烈要求制定全国统一关税法，消除全国统一关税法的缺少所造成的各种危害，但其遭到失败。制定全国统一关税法是1789年新联邦政府面临的首要任务之一。原因之四，国际上重商主义的肆虐。1789年新联邦政府成立之时，国际上重商主义依然肆虐美国。国际上重商主义对美国的肆虐始于1783年独立战争胜利后，给美国造成诸多的严重危害，例如，美国对外贸易逆差严重，美国船运业和再出口贸易业发展受到阻碍，贵金属大量外流以及引发美国全面经济危机等。美国邦联人民试图授权邦联国会制定统一的对外贸易政策，以遏制国际上重商主义的肆虐，但没有成功。国际上重商主义的肆虐是1789年关税法制定的重要原因。本文第三章论述1789年关税法及以之为基础的后续关税法的重要而深远的影响。影响之一，开辟了重要财源。该法开启了联邦政府通过制定全国统一的关税法筹集财政税收的先河，奠定了得到其后续关税法的继承的联邦关税财政的法律基础。该法及以其为基础的后续关税法提供了在联邦政府财政税收总量中占主要比例的、满足联邦政府不断增长的财政需求的税收。影响之二，保护和促进了国内工业。该法开启了联邦政府制造业关税保护主义先河。后续关税法继承了该法制造业关税保护主义，不断地提高了制造业关税保护主义强度。该法及以之为基础的后续关税法，保护和促进了美国工业发展，开启了美国工业化道路。影响之三，促进了国际贸易。该法开启了联邦政府贸易保护主义先河。后续关税法继承了该法贸易保护主义，不断地加大了贸易保护主义力度。该法及以之为基础的后续关税法，通过限制进口和促进出口以及促进再出口贸易和船运业发展，改善了美国对外贸易失衡的状态，促进了美国市场的扩大。影响之四，奠定了美国重商主义传统。该法体现和贯彻了美国独特的重商主义，即体现和贯彻了古典重商主义、报复性和反制性重商主义以及汉密尔顿制造业保护主义，确立重商主义政策模式。其后续关税法继承了1789年关税法奠定的重商主义，并且提高了实施重商主义的强度。而1816年关税法在继承1789年关税法奠定的重商主义基础上，将美国重商主义发展到制造业关税保护主义占主导地位的新阶段。20世纪70年代以来，1789年关税法所奠定的重商主义又在新的历史时期以新重商主义的形式出现。而美国的新重商主义实质上就是具有偶然性、局部性以及强烈的针对性的保护主义。第三部分，综论。简要地总结了1789年关税法制定原因以及主要影响。更多还原

【Abstract】 The Tariff Act of1789is the first national uniform tariff law in the history of theUnited States. It has played an important role in the nation’s customs duties, fiscalrevenue and economic history, and generated profound and far-reaching influences.This article carries out a thematic study on the Tariff Act of1789, focusing on itslegislative reasons, legal natures and significant influences. The author argues that theTariff Act of1789was legislated to meet the urgent fiscal revenue needs of the federalgovernment, to regulate international and inter-state trades, and also to protect andpromote the development of manufacture as well as other industries. Due to itslegislation, the federal government was able to raise financial revenue and implementmercantilism according to a national uniform tariff act for the first time.It is concluded that the legislation of the act attributed to four reasons: first, thestate treasury was strapped for money; second, infant industries were struggling todevelop; third, there was lack of national uniform tariff laws; and fourth, theinternational mercantilism had gone rampant.It is also concluded that the act and its successor exerted significant impacts onthe following four aspects: first, they developed new revenue channels; second, theyprotected and promoted industries; third, they gave an impetus to the internationaltrade; and fourth, they established the nation’s mercantilism tradition.The article further discusses the legislation, contents, nature, legislative reasonsand the influences of the Tariff Act of1789. Part1is introduction, and topicsignificance, academic history, research focus, basic framework, content andmethodology are introduced. Part2, from chapter1to chapter3, is the main body ofthis article, and the legislation process, legal content, legal nature and legislativereasons are discussed in detail. The legislative background, process, legal content andthe protectionist nature of the act are discussed in chapter1. Legislative reasons arediscussed in chapter2, and the influences of the act and its successive laws arediscussed in chapter3. Part3is the conclusion of the article. Chapter1explains the legislative background, process and legal content of theact, emphasizes its protectionist nature, and reputes the “non-protectionism rhetoric”which denies it.Chapter2elaborates the four legislative reasons. First, the state treasury wasstrapped for cash. The newly-established federal government in1789wasimpecunious with a strapped state treasury left by its predecessor, and all its efforts toimprove the situation ended up in vain. So it was first choice of the federalgovernment to establish a national uniform tariff law to enrich its treasury.Second, the infant industries were having a hard time to survive and develop. In1789when the new federal government was founded, the typical infant Americanmanufacture was struggling under the fierce competitions from foreign manufactures.This situation dated back to the American federation period, when native infantindustries were bankrupt, closed or struggling under the cruel competition of theEuropean especially English manufactures. During federation, the American peoplestrongly advocated protectionism to protect and promote its manufacture.Manufacture protection motives and impacts greatly pushed forward the legislation ofthe Tariff Act of1789.Third, there was lack of a national uniform tariff law. The new federalgovernment in1789was faced with a situation of no national uniform law, left by itspredecessors. A lack of national uniform tariff law resulted in many adversities:inter-state tariff wars broke out, import restrictions and internal market protectionswent ineffective, the formation and development of national markets were impaired,national economic development was impeded, and the interests of various parties whoheld nationalist value were damaged. The American people had strongly asked for theadvent of a national uniform tariff law to eliminate these adversities, but ended up infailure. So it was the major task of the new federal government to legislate a nationaluniform tariff law.Fourth, the international mercantilism was rampant. In1789when the newfederal government was founded, international mercantilism was rampant in theUnited States, which dated back to the victory of the war of independence in1783, and it caused several serious damages to the United States: the country suffered fromserious trade deficit, the shipping industry and re-export trade were impeded, noblemetals witnessed massive outflow which consequently caused a comprehensivenational economic crisis. The American people tried to restrain the rampantinternational mercantilism by authorizing the federal parliament to formulate auniform foreign trade policy but in vain. The raged international mercantilism playedan important role in the legislation of the Tariff Act of1789.Chapter3discusses the profound and far-reaching influences of the Tariff Act of1789and its successive law. First, they developed new revenue channels. Due to thelegislation of the Tariff Act of1789, the federal government was able to collectfinancial taxes according to a national uniform tariff law, and the act laid the legalfoundation for successive tariff law concerning federal tariff and revenue. A highproportionate and increasing part of the total federal fiscal revenue was credited to theact and its successive law.Second, these tariff laws protected and promoted the domestic manufacture. Themanufacture tariff protectionism was originated in the act of1978, and was carried onand reinforced by the successive tariff law. Therefore, these tariff laws protected andpromoted the development of the American industry and blazed the trail for Americanindustrialization.Third, the act gave an impetus to international trade. Trade protectionism wasoriginated from the act, and was carried on by and reinforced in its successive law.These laws promoted the development of re-export trade and shipping industry bylimiting imports and promoting exports, and in this way they improved theimbalanced situation of American foreign trade and expanded the domestic market.Forth, the act established a tradition of American mercantilism. The actestablished a mercantilist policy mode which embodied and implemented a uniqueAmerican-style mercantilism, including classical mercantilism, retaliatory andcountervailing mercantilism and Hamilton manufacture protectionism. The policy wascarried on and reinforced in the successive tariff law. The Tariff Act of1816, based onthe act of1789, pushed the American mercantilism to a new level where the manufacture tariff protectionism predominated. Since the1970s, the mercantilismconcept established in the Tariff Act of1789has reasserted itself in the form of a newmercantilism in a new era. However, the new American mercantilism is in essence akind of circumstantial, localized and precisely-targeted protectionism.Part3is the conclusion of the article. It makes a brief conclusion of thelegislative reasons and major influences of the Tariff Act of1789.更多还原