"Tariffs are applied and revenue collected where the goods are landed.
Here you go off again on another red herring. Lincoln said: “The power confided in me will be used to hold, occupy and possess the property and places belonging to the government, and to collect the duties and impost...
He said he was and he meant it.
He also said he'd deliver the mail and no doubt he meant that, too. Regardless of how much the rest of the country had to subsidize the South's mail service.