The Sun.
London, England, 1851-12-29 00:00:00

t, 4
_

TATTERSALL'S.-LTHIS EVENING.
Six o'cuacx.

METROPOLITAN HANDICAP.
30 to 1 on the field
50 to 1 agst The Ban—taken
Any odds agst Don Pedro.
TWO THOUSAND GUINEAS.
10 to 1 agst Illlmebrewed—taken
10 to 1 agst Filius
CHESTER CUP.
50 to 1 agst Nancy—taken
100 to 1 apt Goldfinder
DERBY.
9 to I on the field
15 to 1 agst Augur
1S to 1 apt Claverhouio
25 to 1 agst Orelio—Likon

FRANCE
The Moniteur publishes the following report, ad-
dressed by the Minister of Finance to the President
of the Republic :
" Morisieuc le President,—Justly preeccupied with
the desire of responding to the wishes of the country,
and to satisfy its interests, you requested the to draw
up a plan for sitnplitying 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 econotiq to the public
se
treasury. lam now about to prof
.°
happy idea to the organiz.atio to you to apply
a on of
C ont the wo
t ad-
ministrations the ributions
of the Customs
Indirectes. The duty of the first is to collect at the
frontiers the taxes impoeed 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,
home made sugars salt, and on other produce, such as
playing cards, Public carriages, wrought gold and
silver, &c. both concur in collectiog the indirect
taxes, 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 India
rect Taxes are those who collect the duties on home-
made sugar and on sal; 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
cola. The Contributions Indirectes are charged with
the collection of the octreis, which present as to
their collection a great analogy with the Customs
duties. I have coLeequently been led to ask myself,
in order to be led into 3 our 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 brieg 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 by 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 that identity which ought
to unite agents concurring in 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 eetablish 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 thenustelvca. Ide not hesitate, therefore,
to propose to you to combine the direction of the
Contributions 1n lirectes 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
wilt be the object of further regulations, which must
br sudied and prepared by the one chief placed
at the head of the two united services. The
object of these regulations will be to introduce into
the administrative organization all the meliorations
which their union will permit to be accomplished,
without overl ,oking the rights the numerous func-
tionaries and agents of the Customs and the Contri-
butions .Indirectes have acquired by their activity, their
energy, and their devotedness. Whilst scrupulously
respecting acquired rights it will be possible to realise
hereafter a c,nsiderable saving. I cannot at present
fix the amount exactly, but in order to appreciate its
iin!_ortance it is sufficient for me to remark that
the ..sirnplification of the service will bear on two
adininistrstionF, vvheli at present employ a coo:!itler-
abk number hands. I r-el confident that the effect
of this important measure .ill ha to fortify- the prin-
ciplie of unity and nu herity in one of the greatest
reltninisirivive and services of the country.
By committing to an united and powerful direction
the cure of accomplishing the rueful transformation of
which I tubneit to you the plan, you till have
of aeled a remarliahic proof of your just solicitude
fur the collection of the indirect taxes, and yeti
will prove that, %bile you take into consi-
deration the legitimate susceptibilities of the
population, rind 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 considerations I have the honour to propose,
I pray you, M. le President, to sign the decree an-
za,.x,d. Accept, M le President, the homage of my
profound reap ct. The Minister of Finance,
" ACHILLE FoULD."

The Moniteur then publishes the decree of the
President of the Republic, uniting the administration
of the Contributions Indirectes with that of the Cus-
toms, under the title of General Direction of the Cus-
toms and Indirect Taxes. The change is to take place
on the lot January next.