The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1850-09-29

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able, and the importer requests tho true tine OF
Purchase TO be taken. the custom house and courts
ans Jufies would not comply with their oaths 70
touev the Law, unlees all were governed By the
value Al the tine Of purchase or procurement"
Upon comparison Of the opiasas of Mr.. Secre-
tsry walker sud thcs- OF Judge Woodbury. spoa
this point viii be seen that II the Judge be cor
rect the foreign manufacturer can make his selec-
ton 81 the date at which this merchandise was
procured, and thereby he enabled to value his
commodity 20 suit his interest, whether at the
time 81 shipment OF time Of manufsciufe-whereAs
Q pure hsser 10 confined 20 the date of purchase,
II the lay allows any distinction between tho
duties which shall be payable BY manufacturers
and purchasers u iron, an immediate correction
should be made.
Among the previsions Of law for the preventisa
~ frauds upon the revenue, will be found the Sc
pration bill, Of the 10Th August, 1876, which re-
suirss that I" in appraisng all goods At any port 81
the United States heretofore subjected to spesihs
duties, bat on which sd valorem duties are m
posed by the act OF Both July, 1885, entitled an cot
reducing the duty on imports and for other par
poees, reference shall he had 10 values and in
voices Of snilar goods imported during the last
mccall yesr, under such general and uniform regu-
lations for the prevention Of fraud, or undervalu-
ton, as shall be prescribed BY he Secretary OF The
Treasury"
Appeals have been made to this department 70
execute the power conferred upon the Secretary Of
the Treasury by this act, IL ia represented, ~
persons IA miliar with this subject that il the
intention Of Congress TO provide against frauds by
the undervaluston of articles that h 4d previously
paid specific dutlee, by requiring reference TO the
values and invoices OF similar goods imported
during the previous hscel year. and the adoption Of
those valuee IN the assessment OF duties. That
Huds and underv sluaiions have been perpetratod
TO a fearful extent in the Importation OF articles
that formerly paid specific duties IL undeniable,
and that efisctual neans 10 prevent them should
be applied, all agree. Hitherto the provisions OF
this act have been inope ratve II the power which
is commended for should be exercised to the extent
and in the manner desired, IL would eaiircly change
L. .t.Au If skA V.l1 I.slU
fixing the value OF a great nubbsy of articles, for
the assessment duty, much above their present
market value in foreign countries IL has been
questioned whether Congress- intended TO confer
powers of this Kind upon thu head Of this depart
ment and II 10 respectfully Submitted TO the Ssnse,
what construction should be placed upon this pro-
vision, or what means shall bs adopted to accom-
psh the object in view.
The circular issued by Secretary Walker, under
date Of the 18th December. 1915, was his last upon
this subject. My immediate predecessor found
new modes Of evasing the revenue laws ia practice,
and the 18th of October, 1919 instructed the Of
6cers of the customs upon several important
points, viz that IL had been represented that i'm
porters were in the practice OF onitng 10 produce
invoices Of merchandise, on he alleged ground that
none had been received, ard asking entry TO 30
allowed on appraisement. The frequency OF these
occurrences forbid the idea that the reception
Of invoice usually proceeds from mistake Or as
cident, but induces the belief Of intention and de-
eien, probably with the view of evadiaa the add-
ticnal duty imposed by the nth srcuon of the act
existing tsnff act OF 30th July 1910.
"Where goods have been actually purchased,
the law requires the invoice 10 slate the true cost,
and not the market value abroad. The privilege,
therefore, given in the eighth section OF the act o-
ferred TO is TO enable, Importers Of any goods that
have been actually purchased, on making entry ~
the same, TO add 10 the cost ev-n IN the iovoios,
TO bring II up TO the true market value abroad
"Where goods have been oblsinrd by the owner
in any other way than by actual purchase, the Law
requires the invoice to exhibit the lair market vase
abroad.
on due spprssenent OF the goods, he found - Ar
below the foreign eoet or msrht value, 80 TO raise
q presumption OF being fraudulenily invoiced, sci
zure and conhscation ofthe goods should take place
under the provisions Of the act Of second March,
1879, and prosecution OF the offending party, under
the 18th y ction Of the tarif act Of Sob August.
1872, instituted"
And on the sfh Of July, 1850, it became neces-
sary TO repeat in substance, The rules and regnia-
lions prescribed by Secretary Walker, in regard 70
the date in reference which appraisernents efthe
| market value Of imports should he made.
"lt has been represented that in many cases the
appraisers have felt restrained, in the discharge OF
their duties, by the result Of frequent apreas froD
| their decisions. In order, therefore, TO secure
just, faithful, and imrertal appraisal OF all goods,
states, the following rules and regulations are es-
al. That the period Of the expectation Of mer-
shandise is the time at which the value pnce d
any article Is TO be fixed by the appraisers.
az Thai in ordinary cases the date Of the bill q
lading may be regarded as the period OF exports-
as. That In all important cases the sppraise ~
will pursue the course Indicated in the 18th section
Of the act Of S0th August. 1872, asd the collector
will preserve the evidence and papers IN each sneh
| case, TO be transmitted TO the department when
| called for.
"a That in all cases Of appeal from the decision
Of the appraisers, the result Of such appeal, with
all the papers connected therew with. snd the views
OF the collector thereon to be forwarded 10 the
| department Immediately.
| rs. That 10 order that the department may b
informed ss far as may BE-, OF the appraised valse
| Of the principal articles imported, and with new
to secure the greatest practical uniformity, q.
monthly report shall be forwarded according TO
| the form herewith, (A.)
SO. That where merchandise shall be entered
at ports where there are no appraisers appointed,
the foreign value TO be sscertained, In the man
ner bsfore prescribed, by the revenue officers to
| whom is committed by the laws, the estinatisg
| and collection Of duties IN such cases"
In order 10 ASCERTAIN the operstioa Of the tariff
act OF the 10Th July, 1886, the extent and the
| ner in which frauds upon the revenue were com
| mitted, Mr.. Secretary Meredith Issued circular,
| under date of the 9Th August, ISt9, as follows
| "RepresentatioDs have been made TO this depart
ment OF the unequal operation OF the act OF Con-
gres, July 20. 1876, reducing the duty on imports,
and for other purposes" and likewise Of the IN
crease OF frauds upon the revenue since this act
4 went into effect
| "ln order that Information Of definite and ne
| liable character upon these and other point. may
be in the possession Of the department, requsa
that you will state such facts a. within your
knowledge, OF the practical operation Of the act
| referred To, especially
| 81. In regard to the equality Of ts Operations
throughout the Union-the agreement or variance
| Of spprsisements at the different ports.
| "2 In regard 10 fraudulent invoices.
"3. In regard 10 the under valuation Of merchan-
1 disc.
so. In regard to the effects Of sbolishing specific
dufiee.
"5. The practical op, ration Of the third section
Of this act, under which, on ell merchsndise not
specially provided for, q duty Of twenty pcr cent
nd rolo~en In levied. This rate OF dmy being lp.s
than the rstes imposed upon the manufactures %
wool, worstsd, cotton, sls, leather. wood, paper,
glass bone, ivory, iron, copper, tin, lead, or other
metal, NC.
IS The effects Of levying different rates Of duty