Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1844-12-24
REPORT OF THE SECRETARY OF The
TREASURY.-fC oneluped.


The Secretary ofthe Treasury, in the discharge
o. the du,y required ofhim By the act establishing
The Treasury Department most respectfully re-
commends 10 Congress review and Ieloriha-
lion ofthe act of 1912 TO provide revenue from I'M
ports. .nd
others 10 be mentioned, concur IN PleaoinS lot
such review and reform ,.;,.
THE Constitution Of the United States ordains
,hs, I.al duties imposs and excuses shall be uni
form throughout the United States" mo pre-
ference shall be given, by any regulation OF COM
,nerce or revenue, TO the ports Of one State over
,hose Of another The act does not purpo1 any
violation OF those provisions OF the Conslitu-
f;on bu, the lack OF perspicuity and exact
definition. in some Of the enactmen's OF
that law give rise TO different constructions oy COZ
lecors al different ports SO that, praciicaly, ana
in fact different rates of duties on like aricies
h.vs been collected a, different ports in the States.
AZ often as the differences were made known 70
The Secretary of the Treasury, circular letters
have been sen, 10 the collectors TO produce uni
@orotv hut such differences are continually arls-
inc These differences OF duties at the ports OF
,he different States are evils inflicted before the
snbec,s Indifference are brought TO The knowledge
OF the Secretary of the Treasury Inc proper
rates OF duty cannot De exactea amer Tue ilno..s
has Maid rate 100 low, and obtained his goods
and clearance from the custom house. ne re-
turn Of excess where higher rates OF duties than
imposed BY law have been exacted oy Inc
collector, is palliaiion, but not coinPie'e ie
dress OF The evil. ,, -,
The provisions of the eighth and eleventh sec,
tons otthe act declare, that nothinSf nefein shaii
be construed or permitted 10 operate ~ a. ~ -
terfere with subsisting treaties with foreign
nations: and such provision is necessarily 10 DC
annlied 10 other sections, inasmuch as the act OF
The Congress cannot abrogate the obligations OF
suhs;stine treaty. The collectors at the various
ports are thus left in the first instance, 10 compare
The Law with the stipulalions Oh tne various
sub.i.ing treaties with foreign NATIONS, aho ue.
,ermne the question as to the rate OF duty on lns
particular article imported, or whether II Snouiu
e free Of duty. II the collector exacts loo high
duty, then the Secretary Of the Treasury IS m
voEed 10 revise the act OF the collector
Various complaints on this subject OF the confi'ct
az The act of 1912 with subsisting treaties have
been made; and as often as the Secretary OF Inc
Treasury has decided upon the complaints OF inc
diplomatic agents Of foreign nations, DINER ques-
tions have arisen as perplex'ng. 1t IS respecuul-
ly suggested that the better mode OF ieSlsiauoh
wouN be for Congress TO consider the slipuiations
of subsistipc treaties, make the letter OF the ACT
Of Congress conform TO the obligations OF The irea-
ties so that The collectors shall have plain rule
os conduct prescribed in the letter OF the statute,
instead of leaving TO the collectors the RESPONSE
bity of modifying the statute by the superior %,
legations and faith OF the treaties Past lacts ana
examples teach the importance OF such nodi-
6ca,ion of the statute, and will assist in making
the reform.
II is recommended, that The duties on wines be
changed from specific to ad valorem duties, so as
70 avoid any difficulty which may grow out OF
treaty. with one nation; that no other or higher du-
lies shall be imposed upon goods or merchandise
of the growth or products OF that nation man are
or shall be imposed upon like articles, the grown
or produce Of any other foreign nation; and that
the exemption from duty OF Tea and conee' %neh
itn,oued in vessels of the United States from
places Of their growth or production, be mo.
aifei, SO as 10 avoid the difficulty growing out OF
the treaty stipulation BIZ treaty that no other or
bohsr duties shall be charged or collected IN the
ports of the United States, upon articles import
ed in the vessels Of the contracting foreign ma.
ton, than are or shall be charged and collected
upon like articles imported in vessels oil The Z.
States.
Taxation is an evil, but necessarily 10 be en-
dured to the extent fit and proper for the support 0!
Government prudeniy and economically admin
istered Justice, the obligation Of duty arising
on, of the trusts confdel 10 The Congress BY the
Constitution Of the United States, dictate that
taxation shall be made TO bear fairly and equal
" on all classes and on all citizens in proportion
10 their property, means and abilityo pay smear
w as human laws can accomplish.
The mower delegated to the Congress by the
Constitution, to "ay and collect taxes duties, i'm
posts and excuses, 10 pay the debts and provide
ior the common defence and general welfare oil
the United States" is high trust limited 10 The
use. SO expressly declared 1t is granted in
trust for all not for the use OF part only; TO be
exercised BIZ general laws, not by partial laws,
discree,ly for the proper purposes, and TO dis
charge the duties imposed by the Constitution
Il. I'D init nh
So long as the Congress shall keep within The
confines of raising revenue necessary for the sup
port OF Government to maintain the public credit.
and provide for The common defence and general
welfare, the accidental encouragement and protec-
lion OF domestic manufactures arising out OF the
mode OF levying such necessary revenue BY duties
ON imports, must be deemed rightful. as an inc.
v,able attendant upon tue exercise OF the delegated
power.
To reduce The rates oil duties to the standard
OF the necessary revenue, is a task not without
some difficulties The probability Of dellcien-
cy OF revenue IS 10 be most carefully avoided; on
HE other hand, large surplus above the proper
wants Of The Government should be avoided. The
desideraium is the happy mean between those eI-
iremes.
With scale Of duties adapted TO The sum Of
revenue necessary and proper TO supply the wants
of the Government, economically administered
with prudent and moderate Determinations, rang
ing within the loves, and highest degrees OF du-
lies which look 10 revenue, and are adapted 10
raise the sum necessary and proper, it may be ex-
pec,ed that the moderate and discreet OF all par
Ties would be content; that system adopted
for The future policy Of the United States, and
steadfastly pursued, IS best calculated TO heal the
discontents, and promote the general prosperity
and happiness
The stability OF the Union, the national wealth
and strength and the general welfare, will be the
hest promoted by such action on the part oil the
Federal Government in exercising the power
OF taxation, as will leave all that is not neces-
sary TO supply the wants Of the General Gov
eminent itself 10 the people themselves, and The
State Governments and the Federal Government
10 revolge in their respective appropriate spheres:
The eyes of the world are turned TO the United
States of America, watching the effects which the
novel political Institution for The Government OF
the Union shall have upon the public and private
prosperity and happiness The glorious sue
cess which has hitherto attended The experiment
should inspire sentiments OF virtuous zeal and
patriotism 10 continue It's success and grandeur.
by practising and intoxicating those habits and
dispositions and that spirit Of amity, mutual de-
ference, concession and compromise, in which
the Constitution is found, so that the Union may
be perfected and cemenled and the stability OF
the Constitution and its blessings be rendered per-
pcsual.
The receipts and expenditures for the fiscal
year ending Both june 1874 were the followingt
RECEIPTS AND MEANS.
From the customs, S26. le3,5IO "a
From sales of public lands 2O59,939 gu
From miscellaneous sources, 26i ,0O7 "a
Treasury notes and loans under act
of March Sd, lSi3, l,S17,lSl 50
Total Of receipts, 3o,SSi' 'oo oS
Add balance in treasury Isl July,
1873 c'. lO,43l ,5o7 S.
Total Of means. 4O,sl6,2o7 So
The expenditures during the same
=, '''' so.95s.s27 "a