The republic. [volume] (Washington [D.C.]) 1849-1853, 1850-02-16


A TREATISE ON the Commercial and Revenue
System of the United States, and on the Organi-
zation and Practical Operations Of the Treasury
Department, with additions, coming down TO the
4ih Of March, 1919. BY RoBERr MAYO, M. ID.
1tco Volumes quarto Price $5per copy. TAy-
Lon MAuRr, PsnnsyIoaniG auenue, aboos 9M
street.
A LTHOUGH the title page of this work dates its
IA publication in IS47, the first volume brings its
chief subjects of Treasury Instructions and Deci-
sions id Execution of the Revenue Laws" down to
the 4th of March Of the last year, 1s49) including
the Tariff of Duties and military contributions
levied on Mexican commerce in ports and places in
possession of the United States during the war; and
Notes on the Judicial Power OF the Courts OF the
United States reciting instances of their conctions
with Executive decisions and Instructions on Rev.
and other subjects, in which the latter yield
to the judicial authority-practically compromit-
ting the constitutional duty of coordinate de-
partment to "see that the laws be faithfully exc
cuted."
There is also added to the second volume, which
treats of the Organization and Practical Opera
tons OF the Treasury Department. a copious Al
phabetical Index which has been recently prepared
with great care since the Analytical Tables Of Con-
tents Of the different chapters have been found TO be
insufficient substitute for such an Index IN acil-
iatng prompt references to the details of the work
in cases of emergency. There is likewise NOTE
appended to this Index, relating TO the insecurity
OF the public money in all past time, and making
verysmportant discrimination between Accounts
cording to their various grades.
These additions Justly entite the remaining
copies Of the work to be regarded in the light of an
improved edition.
Subscribers and others who have been supplied
with copies of the work, may receive copies OF
these additions, without charge, by calling at the
bookstore of Messrs. Taylor & Maury, on Pennsyl-
vania avenue, above 9th street.
In order TO appreciate some OF the benefits that
would result from familiarity with this code of
supplementary executive Legislation, in making
official interpretations OF the revenue laws. and
prescribing rules and regulations for their execu-
ton it would be sufficient to contrast the very sim
pie and brief instructions of the lst document 1883,
prescribing the forms Of books and accounts 10 be
kept, and the returns to be made by officers of the
CUSTOMS (p 252, vol. I.) in conformity to the sim
plicity of the system subssting and for long time
time thereafter, in comparison with the com pcated
details on the same subjects, by the instructions of
the 3lst July, 1921, (p 254,) taking precedence Of
the preceding, with the impressive remark Of the
Department, that those forms, Instructions, &C.,
are not full and complete as the great changes in
the revenue ia,cs passed since that period noD re-
quire," &C.
Now it has become all at once a matter of great
importance to understand why the collection of
large revenue should cost far greater per centage
than small revenue, which, in fact ought to have
been borne in mind steP BY step with the changes
that have been wrought in our system Every
body knows that the collection of large sums ought
to cost less, pro rata; than small sums. Hence the
inference is, that large revenue ought to cost less
ton apt TO arise in any mans mind, on taking
superficial glance at analoges, without taking into
consideration the details, by which il might be
made TO appear that the small revenue has accrued
in large sums whilst the large revenue may have
accrued in multitudinous mites, or comparatively
small sums which, indeed is the actual contrast
between the simplicity of our revenue system, I'M
der the instructions issued the LIST of December,
l7S9 and the great complication to which that sys-
tenn had attained in the mean time calling for
modification of them by the instructions of the 3st
July, 1921 each of which conforming, of course to
the simplicity the complication Of our revenue
laws in the earlier and the latter periods, which
markable contrast has gone on to increase almost
in geometrcal ratio down to the present period.
! No one would say that these comparatively mod
changes not entitled TO grave consideration,
together with multitudinous other complications,
arising either necessarily and unayoidably out ofour
national progress, from occasional hasty and in
considerable notifications, that cannot do otherwise
than involve inordnate expense on reducing them
to practice; the whole tenor of which may be de-
rived from careful examination Of the document
airy evidences contained in this work
| 1t cannot be denied that the iatterng auspices
under which the work now invokes public patron
age--viz; the Communications of five successive
Secretaries of the Treasury, members of the Su-
preme Court, two successive Presidents and Vice
Presidents OF the United States Senators and mem
bers Of the House of Representative together with
many heads OF BuJeaus, and other eminent states
men retired from public life--farly enttle it To
some consideration with those who have occasion
fOr the autnenuc information IL contains reiatlng "
the hitherto comparatively occult operations of the
fiscal department
That encouragement which work Of this char
acter might reasonably be expected to receive from
the Government, may be inferred from the very
kind expressions appended TO the index at the END
of the second volume, encouraging the extension
of il to like compilation relating to the Other
great departments an earnest OF which, indeed
has already been given in the report Of the joint
Library Committee of the last session. recommend
ing the purchase of thousand copies for disiribu
ton TO officers in the different branches of the
| public service, a. also in the number Of copies
taken by resolution at the last session for the
use Of the Senate. n. MAYO.
Feb. l6-lt
ADELPHI THEATRE.