The daily union. [volume] (Washington [D.C.]) 1845-1857, 1845-11-01
EDITORS CORRESPONDENCE.
from our regular correspondent
NJ. VA ncf an lax

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New YoRK, Oct 30, 1916,
The 10th section of the tariff act of 1912 provides
as follows
"That in all cases where there is or shall be inn
posed any ad-valorem rate of duty on any goods,
wares, or merchandise imported into the United
States and ina cases where the duty imposed shall
by law be regulated by or directed TO be estimated
based upon, the value of the square yard, or Of any
specihed quantity or parcel Of such goods, wares,
or merchandise il shall be the duty Of the collector,
within whose district the same shall be imported or
entered to cause the actual market value or whole
sale price thereof at the time when purchased, in
the principal markets Of the country from which
the same shall have been imported into the United
States or Of the yards, parcels, or quantities. as the
case may be, to be appraised, estimated, and ascer
tanned; and TO such value price, to be ascerained
in the manner provided in this act, shall be added
all costs and charges, except insurance. and including
in every case charges for commissions, at the usual
rates. as the true value at the port where the
may be entered, upon which duties shall be as
sessed.n
Setting aside the tedious and ridiculous tautology
of the above paragraph, quoted from the sixteenth
section Of the act, we find it simply enjoins upon
the collector to have the value of the imported
goods appraised at the wholesale price of such goods
in the market of the country from whence inn
ported, irrespective of any invoice or statement sub
mitted by the merchant.
be made by the collector, who is to add to that es-
innate all the charges incident to the importation of
the goods, except insurance. and assess the amount
of duty, whether ad valorem, specific, or mini
mum, on the aggregate amount. This duty of the
collector seems plain enough (howeyer Ubiquitous
the law as provided for by this, the 10Th section.
Nothing is said in this section about the produc-
ton of an invoice. Indeed, the exhibition of an
invoice is to be dsregarded by the collector in APP
prasing the goods Yet in other sections of the act
II is made imperative upon the collector to demand
invoices under oath; and in section II i is ''pro-
pided," that in all cases where the actual vaue] to
be ppraised, estimated, and ascertained, herein
before stated Of any goods, wares, and merchandise
imported into the United States, and subject to any
ad valorem duty, or whereon the duty is regulated
or directed to be imposed levied on the value of
the square yard or other parcel or quantity thereof
shall erceed by 10 per cent, more, the inpoice rae
them in addition to the duty imposed by ac the same,
there shall be levied and collected on the same
goods wares, and merchandise, FIFTY PER cENrUM
Of the duty imposed on the same when fairly
invoieed.
This provision completely conflicts with section
l6. II not only subjects the merchant to produce
inpsies, but such invoice the appraisers de-
mand! If he, in making his purchases in Europe,
has had the good luck, by industry and knowledge
of business, to buy his goods 10 per cent. lower
than the appraisers think he ought 10 have bought
for, he is to be forthwith saddled with so per cent.
duultlouui uuty vi TIC ATSt uuty w nat
business has an importer to buy goods cheap when
he can purchase high-priced goods at home, from
manufactured
Section 23.-Again, in case the collectors become
bothered in executing the most conflicting and jum-
bled law ever concocted by the brains Of law-ma-
kers, the decision of the Secretary, being appeal
ed to by Them or parties complainant, is to be final
and without further appeal! That is, where one
part of the law nullifes another portion, the Secre
tary is empowered to make one for himself, which
is to be final! And as the act, like all other law
makers acts, repeats all pre-existing revenue laws
in conflict with itself, without defining what they
are becomes evident that the officers and Judges Of
the government have both TO frame and to decide
their own laws. We have string of revenue laws
running from the first act passed in 1899. This
contains many of the most absurd and ridiculous
provisions, which are exceedingly annoying to mer-
but held by the judges to be legal because moi in
consistent Nth the various subsequent revenue laws
passed by Congress-.
The truth comes to this, that our whole revenue
laws, as now administered, are one jumbled mass of
legal absurdtes! 1t would be good Job to have
the whole revised and legalized in the form of
sconmcrcui code Of ia,cs," aided in ito compilation
and arrangements by the most eminent and ex-
perienced commercial men.
We shall in our next show up some of the de-
fects in the act of 1893, which are still
forced as legal provisions.
present letter, would again call the attention Of
the reader to the oppressive mode of collecting du-
ties provided for in the 18th section.
En- passani, however, let us remark, that the Goth
section provides for the collection of the highest
rate of duty on articles not enumerated, made from
different Materials imposed upon any one of the ma
terals Of which it is composed. All articles that
may only contain few threads of silk, have to pay
the same duty per pound as would be paid provided
the whole fabric was composed of pure silk I! This
duty has had the effect to exclude large class of
goods from market, that formerly came in, made Of
cotton and silk, as well as OF wool and sik-the
silk being used principally to ornament such goods
for common wear.
But the greatest injustice inflicted by the law, is
the assessment or appraisement Of goods imported.
Not satisfied with giving the appraisers power to
fix an artificial value upon the article at the port
from whence imported, it authorizes them TO add
the commissions, Jreghts, haJages, exchanges, ship
pri'nages, &c., to their artificial valuation, upon
which the enormous duties authorized by law are
colected--all Of which must be paid by the con-
sumers last, and importers first in cash.
Let us take case. Suppose ton of iron cost in
Liverpool $50 Before the duty Of sos per ton is
assessed, the appraiser must make the following adj
ditions to it,
Commissions and charges in Liverpool,
about per cent. ACKNOWLEDGEMENTS. 81 5O
Freight from Liverpool TO New York. IS
per ton ACKNOWLEDGEMENTS. w
Prlmage per cent. NEUTRALITY-SUSPICIOUS.. 5O
Difference in exchange, at 81 on London,
i per cent. ...................... ou
Actual duty .........,. 25 90
Actual duty to he paid ,.,. S35 so
This act thus assesses duty Of S35 SO. The
carrying tonnage Of our ships, Independent of the
heavy taxes imposed upon the articles used in build
ing them, is also taxed SO per cent. per ton. Not
withstanding the destructive bearing Of this act upon