Glasgow weekly times. (Glasgow, Mo.) 1848-1861, 1850-01-17


at the time fixed by existing laws. That
time was, by circular issued by my pre-.
decessor, dated eth July. ls47, de,e,
mined TO be the Time Of the shipmen,.of
the goods. My predecessor issued three
circulars. calling the attention Of the
officers OF the customs to the provisions
Of the I'd section of the act of 10th
August, 1916; one dated the l,h and
one The 25lh November, 1916, and the
last the 26th December, lS4S, and there
canbe no doubt, exhausted all practica
BILE means for preventing undervalua.
tons and frauds, so far as they could be
checked by Treasury instructions and
regulations. These efforts have been
continued by the Departments; but the
radical faults Of the system are such
that no vigilance, sagacity. or regula.
tons, il is believed, have been, or can
be found, effectual for the purpose.
In England il is believed TO have long
been a settled point that specific or
rated duties (Which are ad valorem on
an assumed valus.) are in every respect
better for revenue and trade than any
ether system.
The effect Of the existing system on
production is also striking. Ii tends to
aggravate the great fluctuations in price
which are SO injurious to trade as well
as industry
When prices abroad are very high,
the duty is high also; and when they
fall 10 very low point, the duty is low
in proportion. 1t isa sliding scale of
the worst kind. If the duty forms o
part of the price, il renders the ex.
tremes Of fucluation more remote from
each other by per centage on the
range equalt TO the rate of the duty. II
the fluctuations abroad be from $50 to
$40, the range is Of course $40. A
specific duty of SIS would leave the
range still $50. But at an ad valorem
of 80 per cent, the highes, point would
be SOS, and the lowest S26, making q
range of s39. On every account
strongly recommend a return to the
system Of specific duties on all articles
to which they con be conveniently ap.
piled.
8. On these articles on which an ad.
valorem duty is retained. | recon.
mend that it be levied on the markc,
value in the principal markets of our
own country al the time of arrival. 1t
would be easier TO ascertain at our
ports such market value, than il is TO
ascertain what was that of foreign
country at a past time. Every impor,
ter should declare the value of his goods
and by giving the option TO the gov.
eminent to take them at the value thus
declared, or levy the duty on the ac,ua
value. it is probable that comparatively
few cases of undervnluation would oc
cur. In connection with this subiec
and as measure tending TO the proven
ton of fraud, error, and want of uni
formity Of valuation at tho variou.
ports of our extended coast, wout
recommend the appointment of apprais
ers at lsrge, whose duty i, shall be tc
visit, from time TO time, the differen
custom-houses, interchange views, su
perinlend the mode of appraisals, anc
suggest such practical reforms as ma,
be deemed necessary 10 a just and equa
enforcement of the revenue laws. Tn,
provisions Of the Constitution. which
require that all duties and imposts shal
be uniform throughout the u. States
cannot, even with home valuation, b,
fully and etfectually enforced 10 praetic,
without some system of general super
vision, more perfect in this respect thar
can be established under the existing
provision of law, which merely gives &c
the Secretary of the Treasury authority
TO direct the appraisers for any colec
ton district 10 attend in any other col
lection district for the purpose of ap
pressing any goods, wares aad merchan
die imported therein.
4. The laying a lower duty upor
non-enumerated articles than is impose,
upon those which are enumei ated, lead
to attempt at disguise and to controver
sizes and unnecessary litigation, which
would be avoided by making the du,,
on non-enumcra,ed articles higher thai
on the others.
Different rates Of duty on manufac
lures of the same material are ais
inconvenient, and the same remark ap
plies to the differen, rates imposed upol
the manufactures of wool and manufsc
lures of worsled.
The effect of laying the same or
higher rate Of duty on the raw maleria
than is Imposed on the manufacture,
article, too evidently tends to injure GU
industry in competition with that o
other countries TO require more than
passing observation.
TwoIMpoETANT Commonwealth
Cl1y and the Tarf-Mr. Cass am
rJ TT. NJ Val Ia, Caol. II .