Is a tariff a tax?

Is a tariff a tax? Many Americans have forgotten that this question, which has been in the news more or less all year, was fundamental to the American Revolution. And among American Patriots, or Whigs, meaning those who supported the colonists’ claims against Parliament, there was almost universal consensus that they were different things, constitutionally speaking.

Throughout the Imperial Crisis of 1763 to 1776, the consensus among the colonists was that Parliament had the right to regulate trade in the British Empire but had no right to tax the colonists. And they recognized that a regulation of trade might take the form of a duty imposed upon, for example, molasses imported from French colonies to favor molasses imported from British colonies.

The founding generation believed in the s