I am reading an excellent article by Mr. John S. Gordon titled: Tariffs in American History. In 1789, the new State Department had five employees. The new Treasury Dept had forty employees. When Alexander Hamilton became first Secretary  of the Treasury, he promptly began to prepare a schedule of tariffs, along with excise taxes on items like alcohol and tobacco. The constitution forbids taxing the exports of any state and that is why U.S. tariffs have always been on imports only. Hopefully I didn't make any typos there. It is an excellent and very interesting article.