Mobile register and journal., 1845-12-15


 as estimated by the several Departments of
 State, Treasury, War, Navy and Postnas- ter General, viz r The balance of former appropriations which will be required to be expended In this
 year s l,lil, ,4oI lU
 Permanent and indefinite ap-
 propriations. .29I9l9 s2 Specific appropriations asked .-.t .... | Total estimated expenditures. .25, ,5l5,5l3 %
 l This sum is composed of the
 | following particulars: For
 civil list, foreign intercoarse
 | and miscellaneous. .t5.925,299 62
 | For army proper. .3,J64, ,43o 92
 | For Notifications ordinance,
 arning militia, &c.. .453l,eO9 oJ
 | For pensions ............ ,507 100 % | For Indian department.... ...22l49i6 Is -r
 For interest on public dei,i e55 544 5lssl3 % Which, deducted from the total of means be- 'f' tore stated, gives estimated balance on llst1
 the lst July, lsh of. 4332,44i OI The recepts for the first quarter of this year are
 less by 2,0ll ,sS5 90. than the receipts of the same quarter last year. Among the of decrease is
 the prog ressive dimnution of the importation of ma highly protected articles, and the substitution of rival domestic products. For the nine months en- | ding Juue 30 1Si3, since the present. taiin, the average of duties upon dutiabe imports equal to 37.S4 I-l0 per cent; Tor the year ending June 30, ls44. 33S5 9.l0 per ceu'; aud for year ending June 50. lSI5, 29.90 per cent showing great diminu- ton in the average per cenage, owing in pat | to increased importatlon of some articles bearing
 the lighter duties, and decreased importation of oh- CTS bearing the higher duty. The revenue from ad- valorem duties last year exceeded that realized from specific duties although the average of the ad prem duties only 23 57 per ceni, and the average of
 the specific duties Al 30-presenting anther strong proof that lower duties increase the Among the causes tending 10 augment the revenue, are in- creased emigration, and the annexation of Texas. The estimates for the expenditures of lS46 are based l chiefly upon appropriations made by Congress The | estimated expen lures of 1S47 are founded upon | dui ltirni had bv ldPna
 less, by S4 l0S 298 65, than those of the preceding year. These estimates submitted in the full con vicion that, whenever Congress, guided by an en- | Eghtened economy, diminish the expenditures without injury the public interest, such relrench- ment will be made, so as 10 lightea inc bu den of
 taxation, and hasten the extinguisment of the public deb reduced on the lst of October last to l7 ,075, 445 52. .Has
 In suggesting improvements in the revenue laws, the following principles have been adopted:
 lst. That no more money should be collected than 1 is necessary for the wants of the government, eco nomcally administered. | 2d. That no duty be imposed on any articles above
 the lowest rate which will yield the largest amount l al revenue. lt..lr | 3d. That, below such rate, discrimination may be made. desce nding in the scale of duties; UT, for inn peraiive reasons the article may be placed in the list of those free from all duty.
 4th. That the maximum revenue duty should be
 imposed on uxuries. " | 9th. That all minimums, and all specific du-
 ties should be abolished, and ad valoiem duties sub stiluted in their place-care beiug taken to guard against fraudulent invoices and under valuation and to assess the duty upon the actual market value. | 9th. That the duties should be so imposed as 10 operate RE equally as possible throughput the Union, discriminating neither for nor against any class or section. l..... j.
 No horizontal scale of duties IS recommended; be- cause such scale wouldd be refusal 10 dicrimin- ate for revenue, and mi ght sink that revenue below | the wants of the government. Some articles will yield the largest revenue of duties that would wholly | or partially prohihitory m other casas Luxures, | as general rule, will bear the highest revenue du
 ties: but even some very costly uxui es, easily smug | gle, will bear but light duty for revenue whilst other articles of great bulk and weight will bear the higher duty for revenue. There is no instance with
 Tn the Knowledge ofthis department, of any horzon- tal tariff evei having been enacted by any ol the nations of the world. There must be discrimAation for revenue the burden of taxation must be aug menied, in order bring the same amount of money
 nio the treasury. It is difficult, also 10 adopt any | arbitrary maximum, to which an inflexIbe adher- ence musi be demanded in all cases. Thus, upon brandy and spirits, specific duty, varying as an l equivalent ad-yaorem from lS0 to 26i per cent., | yields large revenue; yet no one would propose | either Of these rates as a maximum These duties gre ton high for revenue, from the encouragement they present for smuggling these banelul Iuxures; yet duty of 20 per cent. upon brandy and spirits | would be far below the revenue standard, would greatly diminish the income on these imports, require increased burdens upon the necessaries of life, and would revolt the mortal sense of the whole communi- ty. There are many ether uxuries which will bear | n much higher duty for revenue than 20 per cent and the only true maximum Is that which experience demonstrates will bring, in each case, the largest venue al the lowest rate of duty. Nor should maxi mum revenue duties be imposed upon all articles; for this would yield too large an income, and would pre- vent all discrimination within hesrevenue standard, and require necessales 10 be taxed as high as luxu- res. But, whilst it is impossible to adopt any hori- zontal scale of duties, or even any arbitrary | imum experience proves that, as q general rule, duty of 20 per ceni. d vaorcm will yield the largest revenue. There are, however, few exceptions a. bove, us we'll us many below, this standard. Thus. whilst the lowest reyenye duty most luxures ex- ceeds 20 nsr cent. there many costly articles of small bulk and easily smuggled, which would bring, perhaps no revenue at duty high 20 per cent, and, at the present rate of n per cent, they will yield, in most cases. q small revenue, whsl coal, iron, sugar. and moasses, articles of great bulk and weight, yelded last year six millions ofre- venue. at an average rate of duty exceeding 60 per cent. ad-yaorem, These duties lar too high for revenue upon all these articles, and ought to be re- duced the revenue standard; but f Congress- de- sire tooblain the largest revenue from dulles on these articles those duties, at lowest rate for reven ue, would exceed 20 per cent. ad-vaiorem. sf l There are appended to- this report labes prepared with great care and labor, showing the ra, es of daty each year on each oftese four articles and the equ- valent advalorem. from the organization of the gov ernneat down to the present period, with the reve nle collected every year upon each--from which ta- bes, Congress will be enabled to judge how far the present rates exceed the lowest revenue dulies and how much they must be reduced, SO as to yield re. venue equal that obtained from these articles
 Itis believed that sufficient means can be obtained at the lowest revenue duties, on the articles now subjected to duly; but if Congress desire larger