A tariff is a consumption tax. A tariff in theory can be a useful tool, although government can never be trusted with it. I think city governments should be allowed to build border walls and impose city level import taxes, but mainly because I hate cities and wish them big gov misery.
The only tariffs that are Constitutional are import duties on goods from other countries. Tariffs between states, cities are unconstitutional.
The Founders were wise to forbid internal tariffs.
But the truth is, external tariffs are unwise as well, as they distort the operation of the market. Consumption taxes should be solely for raising revenue, not for rewarding narrow constituencies at the expense of the consumer.