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

| compsb The OBJECT IN view.
/ date of the 26sh December, 1913 was his iaaFn7'
/ tbi, snbinot My immediate predecessor found
ne mod. Of evadipg the revenue Ia practice,
and on she 12th of October l849, instructed sna o.
6o ers Of the cgasous upon severai I'm Jorient
poiDts viz that it sd been Gre presented thar in
porsers in the practice OF om:tins 70 producs
invoices of merchandise, the alleged ground sast
more had been received, and ag5Dg entry 70 be a.
lowed on appreisemept The frequen Of shese
occurrences forbid the idea that the nonreceptlon
OF an invoice usually proceeds from mistaken or &C
cidens bot induces the beliefof intention aud de
sign probably with the view OF evading toe a1dl-
tonsl duty imposed by the 9Th section of the ACT
OF Both August, 1872 and the eighth section OF the
existing tariff act of Both July, 1913
"W here goods have been actually purchased,
the Law red7iree the invoice TO state the true cost
and not the market value abroad Ths privilege,
ther core given in the eighth sectios Of thu &C. 70
fetred to ia to enable, importers Of any goods that
have been actually purchased, on masieg entry OF
the abme, TO s6d to the cost gven, in tbs invoice,
to brig it up 10 the true market value abroad.
" W here goods have been obtained by the own
er il any other way than By actual purchase, the
law requires the invoice to exhibit ths fair ma'het
value abroad
"Whers tho value declared in ths entry shal,
Oh due apprasement OF the goods, De found 80 lar
below the oreieD cost market value AS TO raise
presumption Of being fraudulentiy lnvolcsd, esl-
cure and cop6scaton Of the goods should take place
under the provisions Of the oct OF second March,
1899 and prosecution of the offending party under
the OH section OF the Tariff act of Both Auguss,
1872 Instituted"
And on the 5th of July, 1850. il became neoesaa.
ry to repeat in substance, the rules aud regula-
tions prescribed by Secretary Walker, in regard 10
the date in eefence to which epprsisements CT
the market value of imports should be made.
at has beer represented that in many cases the
apprAsers have eit restfained, IN the dlscharge OF
their duties BY the reeQt OF frequent appeals from
their dtciaions. In ordar, therefore, 80 secure
Just, faithful and impartial appraisal of eli goods,
wares and merchandise Imported into the U nSed
States The following ruloS aud regulations are es'
tablished;
al That the period Of sho expectation OF mer:
chandise in the time at @Dich the value price of
any article is to be 6xed by tho appraisers
62 That in ordinary csees thu date Of the bill
of ladng may ne regarded IS the period of export
alton
"3. Thet in all important the appraisers
will purRue the course indicated in the 18th sec
ton OF the act Of both August, 1912 and the col
lector will pregerve the evidence and papers in zach
ouch case, to be transmitted 10 the department
when called for
"4 That in all cases of appeal from the decieion
of the appraisers, the result Of ouch appeal, with
all the papers connected herewith. and the views
of the collector thereon, TO be forwarded to the
department Immediately.
as That in order that the department may be
informed, Us far may be, OF the appraised value
Of the principal article imported, and with vie~
TO secure the gresteat practical Uniformity, month
" report shall be forwarded according the form
! herewith, IA
90. That Yhero merchandise shall be entered at
| ports where fhere are no Appraisers appointed, the
foreign value ia 10 be ascerteined, in the manner
before prescribed, by the revenue oificers to whom
Ia committed, by tbs laws, the estimating and col
lection Of duties in ouch csees.
In order to ascertain the operation of the Tariff
Act OF the 30th July, 1876, the extent and the
manner in which frauds upon the revenue were
committed Mr. Secretary Meredith issued a cir
ouGr under dare OF the 9Th August l849, as fol-
| lows
Representations have been made to this De,
pertment of the unequal operation Of the act of
Congress, July 80, 1885, reducing the duty on ~
portR, and for other pupoaes, and ik ewlse OF the
increase OF fraude upon the revenue since ths act
went into effect"
In order that information of dinite and
liable character upon these and other points may
be in the possession Of the Department, request
that you will state snoh facts az are within yout
knowledge OF the practical operation of the act re.
ferred to- especially.
." In regard to the equality of its operation
throug bout the Union-the agreement or variance
Of appointments at the different ports
"2. IL regard to fraudulent Invoices
SO. In regard to The under valuation OF mer.
chanoiae
al In regard to the effects of abolishing spect
fc duties
as. The practical operation OF the third section
OF this act under which, on ali merch andise NOT
specially provided for duty OF twenty per cent.
al valortn is levied. This rate OF duty being esu
than the atea imposed upon the manufactures OF
wool, wors,ed, cotton, Gi!k leather, wood, paper,
glass, bone, ivory, iron, copper, tin lead o. other
metal &c.
40 The effects of evying different rates OF duty
upon the manufactures of the same material, viz
wool cotton, silk, hemp glass, wood paper, COP
per, 10.
a. The effect of evying different rates of duty
upon the manufactures of wool and the manu-.
features OF worsted.
"s. The effect OF levying the same rates Of duty
> upon raw materials as are imposed upon the man
ufsctures thereof as in the cases OF wool iron, &c
''And also the effect in those cases where the
rates OF duty upon the manufactures are ess than
the rates imposed upon the aterisl, in the
cases of wool, hemp, copper, &c.
"9. In regard 10 the effect upon the business OF
American merchants engaged in the Importation Of
foreign merchandise.
! To ths circular numerous replies We're received
! portion of which were presented in the sst al
nual Report to Congress from TIE Department sud
So which the Senate is respectfully referred, ne
: Allowing the results Of the measures which had
> been adopted TO prevent frauds upon the revenue
so far az they were known to the parties.
In order that the Senate may appreciate some Of
the difficulties OF securing just faithful and i'm
partial appraisal OF all goods, wares and merchan
disc imported into the United States, and just and
proper entries Of the actual market value whole
aale price thereof under our present system and
laws, single case Of recent occurrence will be
given.
: Three shipments Of Pimento we're made from the
Isand of Jamaica st about the same perod-twr
of them to New.York by the same vessel, the in
voices OF which bear the same date; the other tC
Baltimore and all per account Of the shippers.
! The New, York invoices were both at ED. per
pound but before making entry one of the parties
added ID. per pound to make tbs price conform to
the fair market value, The other entered bis with
ous making any addition to the value the apprais
ers added I'd. 10 the value; the parties demanded