US Presidency
1850

The papers accompanying the report of the Secretary of the Treasurywill disclose frauds attempted upon the revenue, in variety and amountso great as to justify the conclusion that it is impossible under any systemof ad valorem duties levied upon the foreign cost or value of the articleto secure an honest observance and an effectual administration of the laws. The fraudulent devices to evade the law which have been detected by thevigilance of the appraisers leave no room to doubt that similar impositionsnot discovered, to a large amount, have been successfully practiced sincethe enactment of the law now in force. This state of things has alreadyhad a prejudicial influence upon those engaged in foreign commerce. Ithas a tendency to drive the honest trader from the business of importingand to throw that important branch of employment into the hands of unscrupulousand dishonest men, who are alike regardless of law and the obligationsof an oath. By these means the plain intentions of Congress, as expressedin the law, are daily defeated.