Baton-Rouge gazette. [volume] (Baton-Rouge, La.) 1819-1856, 1850-12-28
TrcasArz is0pors,
We take tho following itetfIs IF sihtialN
cal Information from the report ofa1r. Cor.

ntce III tie Treasury of s6, COCO 544 LIZ
The estimated receipts fer the fiscal Yen
ending tls 3oth June. 1851, amount L
$54.3l2,5t9s4a and The expenditure t.
4i63, 3,5a7 80, leaving q balance IN tht
Treasnry OH The 10th Jify, 1851, Of &ade,
SOC 80. The estinlates aof Tie yenr fnt
t5wipg are, Receipts, $i7,258,D0d 80
Expenditures. #IB,l2l,a93 l8, leaving .
deficit on tho lat July, 1862, Ct 500
906 -, exclusive of the interest on tle
1'exas boundary etoak@
pabiie Ddts40n the 3otl November
last, the pubic debt was SGi,22S,238 81,
The debt has been o%eeasionea exclusively
BY the Mexican war. For the three years
preceding that event the aggregate expeil-
ditures Of the government We're @S63,s33,-
70i 90; for the three years OF tho war
$125,201, 0t7 IL; and for the three years
immediately subsequent to the war $il6,-
92o, t78 a2.
The extract quoted below from the re-
port has reference to the frauds upon the
revenue, for the prevention of Which the
act Of 1916, has been found insufficient.
Statement y is an Importation of fruit,
aud il cited as exhibiting not only the sys-
TEN OF fraudulent undcfvaluatiols, for the
Inequality Of values In the different ports
of the United Suites under the present sys-
tenn. The fruit was shipped by the same
house about the same time, one cargo ar
irving at Philadelphia, one ut New York,
and one at Boston, the quality and invoice
Waite being the Same. At Philadelphia il
passed at the invoice value; at NEW York
the appraisers advanced it rs per cent,
and at Boston 80 per cent, and no obiec-
ton nor appeal from the decision Of the APP
praisers was nude.
The following passages occur, III regard
to the tariff:
The constant fluctuations il prices, and
consequently in the duties, under any nn.
restricted nd valoretn tariff, give to the
act OF 1886 that most Objectionable feature,
instability. These variations giving a
high duty when least required, and low
duties when prices are rninous, tetid to an
excess Of inportations, and subject all the
products Of labor in our own country to
the frequent and enormous fluctuations in
the markets abroad. arising from the dis
turbed condition of those %nntions, with
whom our foreign commerce 10 chiefly
carried on.
Under the present system, duties are
highest when the article imported is high
ost, and when the purchaser and consumer
can leatt afford to pay The duty; and low
est when the price Of the article wanted
would allow a heavy additional duty TO be
levied on it. Thus, If an article cuata
$40, a duty of thirty per cent. would com.
pei an addition OF 23 if that @rlisla calls.
in value to IS, then is the duty reduced
one.half.
That cannot be a wholesome system Of
taxation which follows the consumer iii
his purchases, increasing his bt1rdall VIXEN
prices are high, and taking Il oil ps prices
fall and his ability TO bear it increases,
1t applied to articles OF subsistence, it
would operate as a heavy tex upon bread
i'll a year Of famine, increasing with tho
intensity Of the evil, and gradually dis
appearing with the return Of abundance.
In his report, Mr.. G. submits the follow
ing notifications of the fevenue laws:
|. A change in the present al valorem
system, which would impose specific da-
ties upon all articles to which such duties
may be safely applied, with home valua-
tons Upon all such as are necessarily subj
leet to nd valoren rates.
Il. II the principle of specific duties
shall not be adopted, that the home valua-
ton, instead of the foreign, should then
be applied TO all imports subject to ad
vaiorem duties.
III. II neither Of the foregoing changes
s.ia.l be thought proper, then it Is deemed
necessary that the present rates oil
duties should be increased on 4 great
OF articles which it witt be found
bear such increase with the most
effects upon both trade and
feveBae.
Either of tho two first notifications
suggested above would undoubtedly cor
rect many ofthe inequalities Of the present
place ali importers, whether pur-
or manufacturers. on equal grounds
10 respect 10 valuations for duty. guard the
revenue against the fragrant frauds which
are SO easily perpetrated under existing
avs, and insure stability and permanent
Increase of the revenue. They are there
earnestly recommended to the %fayora-
Die consideration Of Congress.
In any system it is believed that ex-
has settled the true policy to be
pursued in several particulars which enter
nto our system of revenue laws. Among
llese are, that all raw materials should be
at a moderate rate Of duty, when
assessed at all, that all non-enumerataa
should be assessed at higher rates
4 duty than the average OF manufactured
aud that all articles composed Of
he same material should pay in general
he same rates of duty.
In order to insure uniformity in the
business Of the custom-houses. and equality
1.-THE valuations under any system. /
earnestly recommend the creation Of d
Of appraisers al large, whose duty
! shall be to visit the principal ports OF
in the United States from time to
with power to correct improper
Mutations and prescribe rules for the local
ippraisers.
Foreign Interference.