Mississippi and Ohio Rivers are two ways. The Great Lakes are another. I'd be willing to wager that not much in the way of tariffs were collected.
You tried to make the point that tariffs were always paid at the point of arrival.
My question is, how could deep draft ocean transports land dutiable goods first at places like Augusta and Knoxville?
The answer must be that they were transshipped, wouldn't you agree?
And why would tariffs not be charged before transshipment?
Doesn't that seem inconsistent with your scheme of payment at the point of arrival, which, in your mind, means that the final consumer is standing there on the wharf in New York, waiting for his clock and stemware from England?