The Middlebury galaxy. [volume] (Middlebury, Vt.) 1848-1850, 1850-01-08

are unnecessarily increased.
To levy all ad valorem duty on for
eign valuation equally, at the different
ports, is believed to be impossible. That
the standard of value at any two pcris
is precisely the same at any given time,
is wholly improbable. The facilities az
forded to frauds upon the revenue are
very great. and it is apprehended that
such frauds have been and are habitu-
ally and extensively practised. The
statements annexed, marked (O). 10
which invite especial attention. exhib>
it in a strong light the dangers TO which
this system are necessarily exposed.
As the standard of value at every port
must at last depend upon the average Of
the invoices that are passed there, every
successful attempt at undervaluaiion
renders more easy all that follow ii. The
consequences are, not only that the rev>
enue suffers, that a certain sum is in ef-
feet annually given by the public among
dishonest importers, as premium for
their dishonesty. but that fair American
importers may be q adually driver out
of their busines. and their places sup>
Piled by unknown and unscrupulous for
cign adventures. As long ago as 1901
Mr.. Gallatin urged the extension ofspe-
ciic duties on the ground now repeated
of the prevention of undervalualion.
In his report of that year he used the
following language: "Wiihout any view
to an increase of revenue, but in order
to guard, as far as possible, against rhe
value of goods being moderated in the
invoices, il would be eligible to lay spe>
ciic duties on all such articles now pay
ing duties ad valorem as may be suscep-
tible Of that alteration" Al that time
specigc duties were already laid on spir-
its and wines, sugar, molasses, tea. cof-
fee, salt, pepper. steel. nails and spikes,
hemp, coal, cordage, and several other
articles.
B On those articles on which an adj
valorem duty is retained. I recommend
that it be levied on the market value in
the principal markets of our own coLn-
try at rhe time Of arrival. 1t would be
easier to ascertain at our ports such
market value, than it is to ascertain what
was that of a foreign country at past
time. Everv importer should declare
the value Of his goods, and by giving
the option to the Government to take
them at the value thus declared. or levy
the duty on the actual value, it is prob>
allie that comparatively few cases of un-
dervaIuation would occur. In connec-
ton with this subject, and as a measure
tending 10 the prevention of fraud. er
rur, and wan; of uniformity of valuation
at the various ports of our extended
coast, I would recommend the appoints
ment of appraisers at large. whose duty
1t shall be to visit, from time 10 time, the
different Customs Houses, interchange
views, superintend the mode of aprrais-
ais, aud suggest such practical reforms
as may be deemed necessary To Just
and equal enforcement of the revenue
laws. The provisions of the Constitu>
ton, which require that all duties aud
imposts shall be uniform throughout the
United States, cannot, even with home
vsluation, be fully and edectually en-
forced in practice, without some system
of general supervision, more perfect IN
this respect than can be established un-
der the existing provision OF law which
merely gives TO the Secretary of the
Treasury authority to direct the apprais
ers for any collection district to attend in
any other collection district for the pur-
pose of appraising any goods, wares aud
merchandise imported therein.
4. The LAYING lower duty upon non
enumerated articles than is imposed up
on those which are enumerated, leads To
attempts at disguise and to controversies
and unnecessary litigation, which would
Je avoided by making the duty On non~
enumerated articles higher than on the
others.
Different rates Of duty on manuGac>
lures Of the same material are also i'll
convenient, aud the same remark applies
to the different rates imposed upon the
manufactures of wool aud the manufac-
lures of worsted.
The effect of laying the same or a
higher rate Of duty on the raw material
than is imposed on the manufactured ar
tlcIc too evidently tends to inInre our
ldustry IN competition with that of 9th
or countries, TO require more than a
passing observation.
The question of the expediency OF
continuing the system established by the
act entitled "An act to provide for the
better organization ofihe Treasury, and
for the collection. sale-kee, ,,ing. transfer,
and disbursement of the public reve-
nue." approved 9th August, 1916, Is re-
spectfuly submitted to The wisdom oi
} Congress. Experience has dcmonstra-
} ted some of the requirements OF the act
to be productive of great Inconvenience
J if indeed, there be not some which,
under the influence nf strong necessity,
are often violated. Discussing officers,
TO whom drafts for large sums are issued,
are, by existing arrangements, obliged
f to receive the full amount Of said drafts
at one payment from the proper Assist
, ant Treasurer, while their expenditures
must be made in small sums from time
To time. The custody Of the money is
, thus forced upon them. without any pro-
vision fpr its convenience. or even SAFE
ty. If the money is to be disbursed a
T points distant from the place where ii !:
received, the burden Of transferring it is
: in like manner imposed on them i
; they adopt the usual and CUSTOMARY
mode of keeping and transferring mon
; ey, they violate the law. IL they under
take themselves its custody and car
' riage. they incur great risk and respon