The republic. [volume] (Washington [D.C.]) 1849-1853, 1850-05-28
The Tarin-spsciHc Duties.

The PRESIDENT, at the opening Of the pres
tariff of '46, with view to extend adequate
protection to all branches of American industry.
The great difficulty with that tariff con-
sists in the fact that all the duties are arranged
on ad oalorem principles
In this respect that bill is unprecedented in
the history of the country. In every instance,
from the foundation of the Republic to this day,
the duties have been made more or less specific.
The general rule has been, that the duty, on
any given article, should be specific, and the
ad palorem principle has been admitted only
where, from the nature of the article, the for
mer was inapplicable or unattainable.
The modern practice, throughout the world,
with the exception of our own country, is spe-
cifc in reference to imposts. All enlightened
European nations practise accordingly.
1t may be asked, what are specific duties
what ad ralorem9
specific duty is some precise sum which
any measure of quantity or value is bound to
pay.
An ad patorem duty is certain per centage
on the cost of the article in the country from
which it is imported The importing party
produces his own invoice, and, on making oath
thereto, the amount he has to pay is ascertained
by his own testimony and by calculation, in
conformity with the rule laid down by the act
of Congress.
Here-as it must appear to any discerning
man-is not only great chance, but great
temptation, for fraud.
But we will try to argue this question as ii
ought to be argued always-that is, by itself
There are great and national objections to
the ad palorem system. What are they? In
the first place, the amount Of duty to be paid
is always uncertain and indefinite. Ii 1uctu-
ates from month TO month--from year TO year,
at home and abroad.
Moreover, an ad patorem duty never is and
never can be collected in full This is proved
by all experieace. The temptation to under
state the value OF cost Of goods imported, in
invoices, is too often irresistible.
Under this system the dishonest and fraudu-
lent importer has great pecuniary advantage
over the scrupulous, upright and just. IL OPP
crates as premium and reproach-the former,
to others TO GENE and prey upon us, and the
latter TO ourselves. More than that, il gives
undue advantage TO foreigners engaged in i'm
porting, for these reasons. In the first place,
they are more unscrupulous and in the next,
they have greater facilities for perpetrating
fraud than he American merchant The for
eign houses in this country are usually con-
nected with manufacturers in Europe, and
more or less intimately are interested or iden-
tilted with them.
Generally manufacturer and importer are
part and parcel together. The importers make
no purchases, but merely have their own pro-
perty consigned to themselves, and invoice them
as they pease-swear TO their invoices, and
many of them dodge the revenue in every way
they can, and usually get their goods through
at much lower rate than any American mer-
chant, who had bought the same goods in any
market in the world, possibly could.
| This ad pdiorem system also makes dis
tinction between different ports and different
parts Of our Union. n, for instance. at one
custom-house, the officers be rigid and severe,
a higher rate Of duty will be paid; if at another
they be lax OF inattentive, lower rate
The temptation to liberal indulgence, on the
part Of cistom-house officers who desire to ia
vor the trade Of their own port, will often prove
irresistible.
The practical operation Of this particular kind
Of duties moreover, is in contravention, and ever
will be, to our fundamental law, which slip
ulates and requires that duties should be uniform
throughout the country. They are not, and
never can be under such a system.
More than all this, it operates against
our own country in another respect, and that
is necessarily and inevitably to PROSTATE our
own dbmestic industry; for the higher the
article is in foreign country, the less pro-
lection is wanted--the lower, the more; SO
that where high duty is really required to
sustain any branch Of our own production. low