The daily union. [volume] (Washington [D.C.]) 1845-1857, 1851-02-07
DErERREO DEBATE.
TUESDAY, FERRUARY 4, 1851,
sysrrA OF AppRAIsEMEKTs.

SYSTEM OF AppRAIsEMENTs
Mr. HUNTER. move that The Senate proceed to the
eonsdsstion of the bill 10 provide Tor the appointment
OF appraisers large and Tor other purposes In order
~ shou the necessity for action on this BILL would ask
ths Secretary 10 read letter which have received from
The head Of The Treasury Department;
The Secretary read the letter as follows:
TREASURY DEPARTMENT, 3lst January, 1851.
srr, understand the DiIi making further provision for
IN. collection OF tho prepared by your committees
has been re ported the Senae trust you will
a io urxng upon you necessity bringing
at the earliest momen' possible
The provisions OF that bni are at this moment almost
the of the OF SOh July, l846
IL viii be quite Impossible transact business at the
custom. houses. unless this sw something like it shall be
THOMAS CORWIN,
Secretary of the Treasury.
Hon. X. M T. HuSTKR.
Chairman Com. OF F.rance, U. S Senate.
Mr. GWIN I am afraid that the discussion Of this
bill will interfere with the bill lor the settlement OF pr
yate land claims in California The latter subject has
already been sufficiently discussed TO allow us to come
Mr.. HUNTER received this morning another letter
from the Secretary OF the Treasury informing me that il
would be impossible TO gel along without some such bill
a. this. would not interfere with the bill OF the sena
Tor from California, but would say that il is necessary
that we should provide The ways and means for carrying
Mir. EWING. This bill | think will take but very
few moments, and then we can take up the California
land bill
The motion TO take up the hill agreed to- and the
Senate proceeded 10 consider as in committee OF the
whole
The question upon the amendment reported by the
Committee Finance, 10 strike out all after the enacng
clause, and insert the iollowng
An amend the regulating the appraisement OF
imported merchand'ss, aud for other purposes
Be il e~acsd, &c. That in all where there is
sns Dc lmposea my 40 saoe Ias oI any on any good
shalt be the duty OF the collector wi hin whose district the
ina ps 20 cause ~ M II h
expectation the United States, in The principal markets
ported into the United s'aies 10 be appraised estimated
and and 10 sncb saue price shall be added
charge or commissions at The usual rates. as
value at The whee the same may be en's red
upon which duties sba / lie assessed
SEC T. Aad be J&,thsf ea4esd That the certificate of
any Of tue appraisers The United states o the dura-
Praised shall b. deemed and taken to be the
OF such merchandise r.quied by existing avs be made
by snch appraisers Aud where merchandise shall be
tered al po-s where there are no appraisers The certificate
o the revenue officer 10 wsom committed the estimates
and collection OF doues, OF the duiable value o
chand,se required appraised, hall be deemed
taken TO be the appta,een. such merchandise required
by existing laws 70 be made by such revenue officer.
Sac dad b. IL Ithu sHaetsd, That there shall be ap
pointed by the OF the Unit States by and with
of merchandise, "a lowed su annual salary each OF
thousand nve hundred dollars, together with their
Tsessury VINO shell be employed in visiting such
ports Of entry the United States under the direction OF
security oil the and saD ut such aofd such
aid and assistance In the appraement oil merchandise
tue Traury project uniformity The coec
ion Of the from cusos and whenever psacca
be in cases oil appeal from the decision oil United States
appraisers under provisions Of the section
Of the tarf oi ihteth August eighteen hundred and
ory-two, the collector shall select one discreet and
perienced merchant to be associated wh of The
prsrs appointed under the provisions OF this act who
together shall apprAe the goods IN question: and they
shall disagree the collector snail decide them and
the sppraisement thus determined shall be final, and
deemed and taken TO be the true value OF said goods and
the du,ies shall be levied thereon accordingly any
Congress TO the contrary notwithsandnK
effect aud aer The day OF April and all
and OF inconsistent with the provisions OF this act
be and the same are hereby repealed.
MIR. HUNTER Mr. President, before The vote is
taken wish 10 say few words IN explanation OF the
amendment The question now before the Senate Is the
amendment OF the Committee on Finance TO the bill oil
the senator from Massachusetts,, Mr. WINTHROP This
amendmen, is in fact substitute, but il preserves the
leading feature OF that bill provides tor the appoint
meni OF appraisers al large with functions somewhat d-
ierenl IRON those proposed the original BILL but contains
other matters rendered necessary by late decision OF the
Supreme Court. The first section OF the amendment pro-
vdes that In asceranng the foreign value Of goods the
appraisers shall take the value OF the goods al the place
iron which they were last imported, and according
TO Their price that time. This hrsi section is drawn
IN The words OF the corresponding section OF the
act OF lS42 except that it substitutes The time and
pfsH OF importation Tor the |" time OF purchase" "
The section IN fact gives the force OF law TO the circular
issued BY Secretary Walker, in relation to valuations
der The sc OF lS6a circular which has been adhered to
BY the various Secretaries Of The Treasury who have
succeeded him. Such indeed has been the constant prac.
lice under the OF ls46 since il has been passed. up
Tins PERIOD But dnrng the course OF the last year this
cncular was brought under judicial revision. Judge
Woodbury. sitting IN case IN Boston, lFreey us. 1homp-
son and torman overued that circular, and his opI-
ION has been recently sustained by the Supreme Couu
lbe result will be that hereafter, unless we egsaie in
relation TO the subject the foreign value OF goods will be
computed at the time Of the or purchase
al the place OF purchase and lime oil importation, and
at The time and place OF Importation as has been hereto
lore done and IS now proposed lhis would give rIee To
agrsa inequality and open door perhaps very wide
door, 10 fraud All men experienced In regard 10 this
matter lesuiy alike All the Secretaries oil the Treasury
Mr.. Walker, Mr.. Meredi,b, Mr.. Corwin, of the
same opinion IN regard TO the mode IN which the foreign
value should be computed. And when 10 look al
The effect o substituting the value al the time and place
purchase, or that time and place which lh's bull pro-
poses and Mr. Walkers circular required, we find that
throws open very wide door TO fraud and calcu.
iAeu TO drive the importing business into The hands o
fofeSh merchants, thus discriminating IN favor oil foreign
and against our importers
IL you adopt the principle LAID down by the Supreme
Cou the same ship might bring cargo from The same
place and deliver il AT the port Bot one part oil
inns cargo having been purchased when the vessel sailed
and Inc other before say thirty days, was done with
he non IN the case OF Thompson and Forman The same
Hucle purchased al different mes but delivered AT the
same moment, would be subject to different rates oi
duty. This would not only produce great inequality
'Ween man and man. but would often afford oppor-
nny and temptation ior fraud. and make IL very difficult
ot he APPRAISERS 10 ascertain hat the precise value
o lhese goods at the time designated by law for Their
es'imatoa Let take by way ot illustration, the
OF port wine IN the warehouses OF London. Wine may
nave oeen Kept there Improving and alter having been
p TWO or three years. the importer, according TO this
decision, woad have pay duty for according 10 ,tt
,alue al ibe time OF purchase when II was new, and
mus, although he sod the old article he would have
ssa, advantage over another importer who bought III,