The Sun.
London, England, 1845-12-23 00:00:00

and Porto Rico, which will still remain subject to t b
provisions of the Act of June 30, 1834, concerning ton-
nage duty on such vessels.
By the Act of the 14th of July, 1832, coffee was
exempted from duty altogether. This exemption was
universal, without reference to the country where it was
produced, or the national character of the vessel in
which it was imported. By the tariff of the 30th of
August, 1842, this exemption from duty was restricted
to coffee imported in American vessels from the place of
its production ; whilst coffee imported under all other
circumstances was subjected to a duty of 20 per cent.
ad valorem. Under this Act, and our existing treaty
with the King of the Netherlands, Java coffee im-
ported from the European ports of that kingdom
into the United States, whether in Dutch or
American vessels, now pays this rate of duty.
The Government of the Netherlands complains that
such a discriminating duty should have been imposed
on coffee the production of one of its colonies, and which
is chiefly brought from Java to the ports of that kingdom,
and exported from thence to foreign countries. Our
trade with the Netherlands is highly beneficial to bolt,
countries, and our relations with them have ever been of
the most friendly character. Under all the circum-
stances of the case, I recommend that this discrimination
should be abolished, and that the coffee of Java imported
from the Netherlands be placed upon the same footing
with that imported directly from Brazil and other coun-
tries where it is produced.
Under the eighth section of the Tariff Act of the 30th
of August, 1842, a duty of 15 cents per gallon was im-
posed on port wine in casks, while on the red wines of
several other countries, when imported in casks, a duty
of only six cents per gallon was imposed. This discri-
mination, so far as regarded the port wine of Portugal,
was deemed a violation of our treaty with that power.
which provides, that "no higher or other duties shall
be imposed on the importation into the United States of
America of any article the growth, produce, or manufac-
ture of the kingdom and possessions of Portugal, than
such as are or shall be payable on the like article
being the growth, produce, or manufacture of any
other foreign country." Accordingly, to give effect
to the treaty, as well as to the intention of
Congress, expressed in a proviso to the Tariff Act itself,
that nothing therein contained should be so construed as
to interfere with subsisting treaties with foreign nations,
a Treasury circular was issued on the 16th of July, 1844,
which, among other things, declared the duty on the
port wine of Portugal, in casks, under the existing laws
and treaty, to be six cents per gallon, and directed that
the excess of duty which had been collected on such
wine should be refunded. By virtue of another clause
in the same section of the Act, it is provided that all
imitations of port, or any other wines, " shall be subject
to the duty provided for the genuine article." Imitations
of port wine, the production of France, are imported to
some extent into the United States ; and the Govern-
ment of that country now claims that, under a correct
construction of the Act, these imitations ought not to
pay a higher duty than that imposed upon the original.
port wine of Portugal. It appears to me to be unequal
and unjust, that French imitations of port wine should
be subjected to a duty of fifteen cents, while the more
valuable article from Portugal should pay a duty of six
cents only, per gallon. I therefore recommend to Con-
gress such legislation as may be necessary to correct the
inequality.

TEXAN CLAIMS.
The late President, in his annual message of December
last, recommended an appropriation to satisfy the claims
of the Texan Government against the United States,
which had been previously adjusted, so far as the pow era
of the Executive extend. These claims arose out of the
act of disarming a body of Texan troops under the com-
mand of Major Snively, by an officer in the service of
the United States, acting under the orders of our Go-
vernment ; and the forcible entry into the Custom
House, at Bryarly's landing, on Red River, by certain
citizens of the United States, and taking away therefrom
the goods seized by the collector of customs as forfeited
under the laws of Texas. This was an liquidated debt,
ascertained to be due to Texas when an independent
state. her acceptance of the terms of annexation pro-
posed by the United States does not discharge or inva-
lidate the claim. I recommend that provision be made
for its payment.

CHINA.
The commissioner appointed to China during tho
special session of the Senate in March last, shortly after-
wards set out on his mission in the United States ship
Columbus. On arriving at Rio de Janeiro on his pas-
sage, the state of his health had become so critical that,
by the advice of his medical attendants, he returned to
the United States early in the month of October last.
Commodore Biddle, commanding the East India
squadron, proceeded on his voyage in the Columbus,
and was charged by the commissioner with the duty of
ex2hanging with the proper authorities the ratifications
of the treaty lately concluded with the Emperor of
China. Since the return of the commissioner to the
United States, his health has been much improved, and
he entertains the confident belief that he will soon be
able to proceed on his mission.
SOUTH AMERICA.

---
Unfortunately, differences continue to exist among
some of tl,e nations of South America, which, following
our example, have established their independence, while
in others internal dissensions prevail, It is natural
that our sympathies should be warmly enlisted for their
welfare; that we should desire that all controversies be-
tween them should be amicably adjusted, and their go-
verntnents administered in a manner to protect the rights
and promote the prosperity of their pecple. It is con-
trary, however, to our settled policy, to interfere in their
controversies, whether external or internal.
I hz.ve thus adverted to all the subjects connected
with our foreign relations to which I deem it necessary
to call your attention. Our policy is not only peace
with all, but good-will towards all the powers of the
eal th. While we are just to all, we require that all shall
be just to us. Excepting the differences with Mexico
and Great Britain our relations with all civilised nations
are of the most satisfactory character. It is hoped that
in this enlightened age these differences may be arni•
cably adjusted.

FINANCIAL STATEMENT.
The Secretary of the Treasury, in his annual report
to Congress, will communicate a full statement of the
condition of our finances. The imports for the fiscal
year ending on the 13th of June last were of the value
of 117,254,564 dolls., of which the amount exported was
15,346,830 dolls., leaving a balance of 101,907,734 dolls.
for domestic consumption. The exports for the same
year were of the value of 114,646,606 dolls.; of which
the amount of domestic articles was 99,291,776 dolls.
The receipts into the Treasury during the same year
were 29,769,133 dolls. 56 cents ; of which there were
derived from customs 27,528,112 dolls. 70 cents ; from
sales of public lands, 2,770,022 dolls. 30 cents; and from
incidental and miscellaneous sources, 163,998 dolls. 56
cents. The expenditures for the same period were
29,968,206 dolls. 98 cents; of which 8,588,157 dolls. 62
cents were applied to the payment of the public debt,
The balance in the Treasury on the Ist of June last Was
7,658,306 dolls. 22 cents.
The amount of the public debt remaining unpaid on
the Ist of October last was 17,075,445 dolls. 52 cents.
Further payments of the public debt would have been
made, in anticipation of the period of its reimbursement
under the authority conferred upon the Secretary of the
Treasury by the Acts of July 21, 1841, and of April 15,
1842, and March 3, 1843, had not the unsettled state of
our relations with Mexico menaced hostile collision with
that power. In view of such a contingency, it was
deemed prudent to retain in the Treasury an amount un-
usually large for ordinary purposes.
A few years ago, our whole national debt growing out
of the revolution and the war of 1812 with Great Britain
was extinguished, and we presented to the world the
rare and noble spectacle of a great and growing people
who had fully discharged every obligation. Since that
time the existing debt has been contracted; and small as
it is, in comparison with the similar burdens of most
other nations, it should be extinguished at the earliest
practicable period. Should the state of the country
permit, and especially it our foreign relations interpose
no obstacle, it is contemplated to apply all the moneys
in the Treasury as they accrue beyond what is required
for the appropriations by Congress to its liquidation. I
cherish the hope of soon being able to congratulate the
country on its recovering once more the lofty position
which it so recently occupied. Our country, which ex-
hibits to the world the benefits of self-government, in
developing all the sources of national prosperity, owes
to mankind the permanent example of a nation free from
the blighting influence of a public debt.

THE TARIFF.
The attention of Congress is invited to the importance
of making suitable modifications and reductions of the
rates of duty imposed by our present tariff laws. The
object of imposing duties on imports should be to raise
revenue to pay the necessary expenses of Government.
Congress may, undoubtedly, in the exercise of a sound
discretion, discriminate in arranging the rates of duty
on different articles; but the discrimination should be
within the revenue standard, and he made within the
view to raise money for the support of Government.
It becomes important to understand distinctly what is
meant by a revenue standard, the maximum of which
should not be exceeded in the rates of duty imposed. It
is conceded, and experience proves, that duties may be
laid so high as to diminish or prohibit altogether the im-
portation of any given article, and thereby lessen or de-
stroy the revenue, which, at lower rates, would be de-
rived from its importation. Such duties exceed the
revenue rates, and are not imposed to raise money for
supportrevenue, of
o
onfeGovernment. If Congress levy a duty for
per cent. on a given article, it will pro-
duce
. a given amount of money to the Treasury, and will
incidentally and necessarily afford protection or advan-
tage to the amount of one per cent. to the home manu-
facturer of a similar or like article over the importer. If
the duty be raised to 10 per cent., it will produce a
greater amount of money, and afford greater pro-
tection. If it be still raised to 20, or 2:5, or
30 per cent., and if, as it is raised, the re-
venue derived from it is found to be increased, the pro-
tection or advantage will also be increased ; but if it
be raised to 31 per cent., and it is found that the
revenue produced at that rate is less than 30 per cent.,
it ceases to be a revenue duty. The precise point in
the ascending scale of duties at which it is ascertained
from experience that the revenue is greatest, is the
maximum rateof duty which can be laid for the bow
fide purpose of collecting money for the support of Go-
vernment. To raise the duties higher than that point,
and thereby diminish the amount collected, is to levy
them for protection merely, and not for revenue. As
long, then as Congress may gradually increase the rate
of duty on a given article, and the revenue is increased
by such increase of duty, they are within the revenue
standard. When they go beyond that point, and, as
they increase the duties, the revenue is diminished or
destroyed, the act ceases to have for its object the rais-
ing of money to support Government, but is for protection
mert•ly.
It does not follow that Congress should levy thee