The republic. [volume] (Washington [D.C.]) 1849-1853, 1850-09-28

year. "The last fiscal year." he adds, ode
signated in this section, was the last fiscal
year preceding the enactment Of that law,
which was the fiscal year ending the 30th
June, 1916, to which reference is required by
the law to values and invoices of similar
goods, when necessary to prevent fraud or
| differentiation"
Such were the instructions issued by Mr..
WALKER, all which remain in full force at the
present time. 1t happens, however, that the
very distinct construction by Mr.. WALKER of
the proviso of the 10th section of the act of the
Both August, 1912, has been overruled by Mr.
Justice WOODBURY., who has laid down, quite
unequivocaly, in the case of Thompson and
FWman VS.. Greedy, Collector of Boston, that
the value of foreign merchandise is to be esti-
mated at the time Of the purchase, and not that
Of the shipment. Thus the very construction
has been judicially established which Mr..
WALKER said would inevitably lead to 'enor-
nous frauds" From the rule of courtesy OBJ
tanning among the justices of the Supreme
Court, as laid down by Mr.. Justice STORY in
the case of Washb,rn VS.. Gould, the construc-
ton of Mr.. Justice WOODBURY. will be adopted
in the other circuits, and continue the law of
the land until it is expressly overruled by the
Supreme Court.
Here we find judicial construction Of this
provision which, in the view of Mr.. WALKER,
would throw the '',cholc importing business into
the hands Of the dishonest and fraudulent"--
and this construction must make the law and
yet we find the LocofocO members of the House
OF Representatives cooperating by parliament
tary make-shifts and expedents to stave off any
action on this subject, and declaring it to be in
eXpedent to legislate on the Tariff. Yes In
the judgment of LocOfocoism it is inexpedient to
attempt any correction Of law which, by Mr..
Walkers own repeated asseveration, throws
the whole importing business of the country in
to the hands of the dishonest and fraudulent.
1t is hardly conceivable that Maine, New
Hampshire, Connecticut, Pennsylvania, New
Jersey, Maryland, Ohio, Indiana, Michigan, and
Illinois, furnished Locofoco representatives who
ventured to work together with the antitariff Alb
stractionists and Disunonists to prevent any
correction of system which thus Expresses Do
mestic Labor and encourages Foreign Frauds
Such, however, is the fact and we desire that
it should be particularly noted by the voters of
Ohio, Illinois, Pennsylvania, New York, New
Jersey, and Michigan. Perhaps even the citi-
zens of the unrepresented districts in Massachu-
sets may think it worth while so to adjust their
| difficulties to send members here even at the
next session, who may deem it not inexpedient
to legislate for the correction of the great evil
which Mr.. WALKER has SO emphatically de-
scribed.
The report of Mr. CoRwIN includes other
topics for consideration, which we shall here
after notice. We apprehend, however, that
we have said enough to direct the attention of
the People to at least one monstrous evil, on
which their Locofoco representatives have
deemed it inexpedient to legislate. We think
also that we have shown necessity for imme-
date legislation, stringent enough to waive the
technical obstacles which may embarrass the
enactment at the present session Of the change
recommended by Mr.. Secretary CoRwIN.