The Sun.
London, England, 1851-12-30 00:00:00

FRANCE.
The Moniteur publishes the following report, ad-
dressed by the Minister of Finance to the President
of the Republic :
" Monsieur le President,--Justly preoccupied with
the desire of responding to the wishes of the country,
and to satisfy its interests, you requested me to draw
up a plan for simplifying the mechanism of the great
establishment, the direction of which is entrusted to
me, with the double object of increasing the energy
of its action and of effecting economy to the public
treasury. lam now about to propose to you to apply
that happy idea to the organization of the two ad-
ministrations of the Customs and the Contributions
Indirectes. The duty of the first is to collect at the
frontiers the taxes imposed on foreign merchandise
in the interest of national labour and of the trea-
sury. The second is charged with securing in the in-
terior the collection of the duties on fermented liquors,
made sugar, salt, and on other produce, such as
home
playing
silver, &C. Both concur in collectiog the indirect
saxes, and this common object (necessarily establishes
a common bond and identity of interests between
them. Their action is frequently exercised on the
same object. It is by the Customs that the duties are
collected on colonial and foreign sugar, and on the
greater portion of salt. The Commissioners of the Indi •
rsct Taxes are these who collect the duties on home-
made sugar and on salt manufactured beyond the con-
trol of the Customs. Sometimes one of those two
administrations is charged with a service which by its
nature appears to belong to the other. Thus the cus-
toms have the surveillance of the manufactories of
soda. The Contributions Indirectes are charged with
the collection of the octrois, which present as to
their collection a great analogy with the Customs
duties. I have consequently been led to ask myself,
in order to be led into your views, whether the distinc-
tion which at present exists between these two great
public services does not hold more to ancient traditions
than to the nature of their attributions and to the
analogy of facts ; and whether their amalgamation
would not produce important advantages. Not
only do their attributions bring them toge-
ther, but their means of action, their proceedings,
their mode of collecting duties, and their means of
preventing fraud, present great similitude. The
active surveillance exercised by the two administra-
tions in the same localities might be performed b. y the
same agents. The permits might be granted
.in the
same offices, and the receipts might be centralised in
the same treasury. Those two administrations,. whilst
separated, lose a portion of their common means of
action, and do not possess
in the
which ought
to unite agents concurring the same object.
United, they may afford each other a more efficaci-
ous and extensive assistance. Animated by the same
spirit, they. will make all their efforts tend to a
common object, and will establish a unity of action
favourable to the good execution of the service, both
for the interests of the Treasury and the advantage of
the agents themselves. Ido not hesitate, therefore,
to propose to you to combine the direction of the
Contributions Indirectes with that of the Customs,
and to form them into one administration under the
title of General Direction of the Customs and the In-
direct Taxes. It does not form part of my plan to
ask of you to supply immediately the consequences
of that union to all the details of the service. That
will be the object of further regulations, which must
be studied and prepared by the one chief placed
at the head of the two united services. The
object of those regulations will be to introduce into
the administrative organization all the meliorations
which their union will permit to be accomplished,
without overlooking the rights the numerous func-
tionaries and agents of the Customs and the Contri-
butions Indirectes have acquired by their activity, their
energy, and thair devotedness. Whilst scrupulously
respecting acquired rights it will be possible to realise
hereafter a considerable saving. I cannot at present
fix the amount exactly, but in order to appreciate its
importance it is sufficient for me to remark that
the simplification of the service will bear on two
administrations, which at present employ a consider-
able number of hands. I feel confident that the effect
of this important measure will be to fortify the prin-
ciples of unity and authorityin one of the greatest
administrative and financial services of the country.
By committing to an united and powerful direction
the care of accomplishing the useful transformation of
which I submit to you the plan, you will have
afforded a remarkable proof of your just solicitude
for the collection of the indirect taxes, and you
will prove that, while you take into consi-
deration the legitimate susceptibilities of the
population, and whilst seeking to accomplish im-
provements and reforms, you are resolved to main-
tain firmly a system of taxation which is necessary
for the fortune and the prosperity of France. If you
adopt the cousiderations I have the honour to propose,
I pray you, M. le President, to sign the decree an-
nexed. Accept, M. le President, the homage of my
profound respect. "Toe Minister of Finance,
" ACHILLE FOULD."

The Illoniteur then publishes the decree of the
President of the Republic, uniting the administration
of the Contributions Indirectes with that of the Cui•
toms, under the title of General Direction of the Cus•
toms and Indirect Taxes. The change is to tike place
on the lit January next.