New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1850-09-30

scribe two kinds OF market vaioes tns one u. sno
at part Of the 18th ssction, being the date OF sae
nynbsae, and the other 10 the proviso, being the
3sfs If shipment The most enormous frauds,
10 ,vould be the consequence of such constrac'
e. 49, stimulated fictitious and ante-dsted pur-
sssa6 70 suit the period Of lowest price, would
sssvs extensively, TO the great injury OF the iaif
nts5er and of the revenue. In truth, under suco
snsfarn the whole importing business would soon
~ thrown into the hands of the dishonest and
s.r5nlent who would be willing to produce ante
ss1X3 oy fictitious foreign sales and that most use-
~ snd yneritorious citizen, the honest ana lan
..adar would be thrown entirely out OF the mar
N Isis known at preSent-that the commence
nsns Of this proposed systom1-t5es even @oet 5
~ "qychases are rot deemed by the parties fraud
wy isnt she designing to import into the United
.S.as qoea TO eo1ne prior purchaser who has pur-
Has.a nos for importation into the United States
aorrs nricr date when the goods are much lower
- ysIne and imports the goods In the name OF the
as.t nurohaaeY, cpnsenting 10 give certain prohs
=. oyica an the delivery here, and thus deprlves
- yavenue OF the difference In value, and obsans
,.ost unjust advantage over the fair trader, who
In sHsc,t 10 no such articles. Ii is the duty OF
LIZ Tssnartnept 10 declare that such practice is
~ s.nS anon the revenue, and subjects the goods
- = ssixuys snd uonfscaton, and the parties COM
o;ttire The fraud Sc all the penalties prescribed by
lar. and the utmost vigilance Is epjoined upon
aIisosors nnpraisers, md al other officers Of the
custnn1a. tAHl0g iii PiNPVi " 0osOos
and punish au VINO AZ 0No "5e@ * -''-''
practices st;o md o,+ oo,do ,,.
,ation Of the fraudulent practices here described,
sd The efforts made TO protect the fair trader, the
remit has shown that sAey had NOT been eftsctu al
The temptation proved goo stea'' ana Hauoolens
invoices continued 20 mutlply.
~, the 18th of August 1848, Ir Secretary Walk
=, ;rst,noed abs officers Of the customs thar forced
sslse of goods ia the foreign markets &s reduced
nrioss. under extraordinary and peculiar circum
stsnees cannot be sasen az the srue market value
Of such goods
And on the 26th December l648, he found ii ne
ceaasyy to repeat much shat he hSd previously aaid
and extend bis Instructions in consequence of" diff
feyences OF practice existing the several ports re-
latng to the spprsisemenE OF merchandise. In
sbta circular Mr. Walker sR9G that tha interests
OF the country, and of fair and honorable nercnants
REQUIRE thai this department should, by every
means in Its power, secure not only the revenue
against loss, but should MAINTAIN such merchants
Ia their business, against sales oil imported articles
st diminished rateg arising from fraad or under
valuation"
aWhenevsr it is found necessary by the regular
appraisers, or merchant Appraisers, to guard
aganas fraud or underyaiussl0n, they will carry
into effect the provisions OF che I'd section OF the
act Of the 10th August 1916. as enforced By clrou-
lar instructions of the llih and 10Th November
don was the last fiscal year preceding the enact-
ment of that law which was the fiscal year ending
the 3oth June 1885, 20 which reference ie required
by sho law TO values and invoices OF Rlmllar goods,
when necessary TO prevent fraud or undervalua-
ton"
In presenting to the Senate what have been
the measures adopted to prevent frauds upon tha
revenue aimee the passage OF the tariff acs CT the
30th July 1896" it hes bsen considered due to Mr..
Secretary Walhor, that the measures which origi.
mated with himself ahouid be made prominent; all
the instructions issued by him continue In full force
at the present time, and govern the officers OF the
customs in the execution Of the revenue laws.
In this connection the special notice OF the 81"
nate 10 invited to an important question which Ia
likely to call for the early nterpostion Of Congress,
ss well to guard the revenue to protect the hon
eat importer Upon reference to the Treasury
Circular dated the 8sh Of July, 1917, it will appear,
shasby the 23d section Of the act Of Both OF August
which makes 1t "the duty of the Secretary OF the
Vreasury f:om time TO tune TO establish auoh rules
and regulations not inconsistent with the laws OF
the UniIed SthteH, 30 secure just, faithful, and
impartial appraisal OF ell goods imported into the
United States, and iust aud proper entries OF auof
actual market value or Wholesale price thereof
BAR secretsry Walker decided that the 9Th section
of the act af 30th August 1912, prescribed that th
date in reference 10 which the value OF foreign mel
chandise Ia 10 be estimated, was the period OF ez
porsation to the United States and very clearly
hiblted abe consequences of any other constructor
to the revenue and theimporter. This matter wa
involved in q suit meDCed by Thompson 6
Forman. of London, extensive manufacturers o
railroad iron, aganSt Philip Greedy, Junr Collecto
of the customs at boston
Thompson Borman shipped cargo Of RAILROAD
iron from Newport, in Wales, 10 Boaton-the 10
voioe and bills Of ladng for the bear date th
Oath of February, 1919, and the price per invoic
was is per tuD. The United States appraiser
appraised the value as &c per tun. On an RppeI
20 merchant appraisers 1t wsE sppratR cd as Is Isl
per tun, The duty weB paid, and a penalty fc
differentiation imposed ard lik ewisepaid. 1t VIZ
admitted that on the gath of February, lS49, th
date OF the invoice and bill of lsding, .e5 1853 pr
sun was the true market value Of auoh iren.-
Thompson Former, the manufacturers, elaine
that thie iron was contracted for on the 24sh
January lS49, al W hch time she market vslu
thereof was only Is per sun. On this point th
charge Of Judge w oodauty, of she Supreme Coar
90 reported, was that the acts OF Congress el
presEly provide that she time 10 be eeeoted f
liking the value. is the tn,e when she article
purchased or procured abroad unless the article
one imported from country where il was NJ
grown or manufactured, There the provisions
the aots OF 1893 and ls42 provide that the vau
shall be fixed as al the time Of expectation.
g i am aware that, iii practice st some custo
houses, the time Of she purcnass and procuremer
IL usually, az general eute considered tho date
the bill OF sae. This would IN moss cases, not di
fer from the value at the time of the purchase as
varies often but few days or weeks, aud the pric
but few farthinss. But IN cases WHARF the di
ference in time aud prioe is in truth considerable
and the importer rsqueass she true time of purchRs
TO DO taken, the cussom house and courts and j
ries weuld not comply with their oashs to folio
the law, unless all were governed by ths value o
the time of purchase or procurement
Upon q comparison u the opinions oil Mr.. Secrs
tary Walker and ;hose Of Judge Woodbury. upo
this point, it will be that il the judge be 90
rect, she foreign manufacturer can make his sele
tion Of the date Rt which shis merchandise VS.
procured. end thereby DO enabled to value h
commodity to spis his interest WHISTLER at the tim
of shipment or time OF manufacture whereas
purchaser lie confined toI,he date OF purchase.
She law allows any distinction between tbs dusis
which ahall be pay able by manufacturers and pu
chssers Of iron, an imMs diase correction should
made.
As.,1an IL. 49, IL L. = :.