Stamp Duties are chargeable on dutiable instruments. The 1861 Morril Tariff raised the effective rate collected on dutiable imports by approximately 70%. Foreign tariff reductions were on average 34%, and covered 48% of their non-agricultural dutiable imports. Licences are issued to those who import, export, manufacture or store dutiable commodities. The part of the system most criticised was the very narrow list of dutiable articles.